set_offset: Set offsets
In HughParsonage/grattan: Australian Tax Policy Analysis

set_offset

R Documentation

Set offsets

Description

Create parameters for tax offsets.

Usage

set_offset(
  offset_1st = integer(1),
  thresholds = integer(),
  tapers = double(),
  refundable = logical(1)
)

set_offsets(
  ...,
  yr = NULL,
  lito_max_offset = NULL,
  lito_taper = NULL,
  lito_min_bracket = NULL,
  lito_multi = NULL
)

the_MAX_N_OFFSETN()

Arguments

`offset_1st`	`integer(1)` The offset available for zero income.
`thresholds`	`integer(N)` An sorted integer vector, the thresholds above which each taper applies.
`tapers`	`double(N)` The tapers above each `threshold`. Positive tapers mean that the offset reduces for every dollar above the corresponding threshold.
`refundable`	`bool(1)` If `FALSE`, the default, offsets are non-refundable, meaning that the offset cannot reduce the tax below zero.
`...`	A set of offsets created by `set_offset`. May not exceed `the_MAX_N_OFFSETN()`.
`yr`	`NULL / integer(1)` If `NULL`, only the offsets created by `...` are used. Otherwise, inherits offsets (such as LITO and LMITO) from the corresponding year.
`lito_max_offset`, `lito_taper`, `lito_min_bracket`, `lito_multi`	deprecated arguments to adjust (single-threshold) LITO.

Value

set_offset: A list of four elements, offset_1st, thresholds, tapers, refundable.
set_offsets: A list of lists created by set_offset.
the_MAX_N_OFFSETN: The maximum number of offsets that may be used.