timings/10241a70495f2140b45b76dbdb63800fc753fc31/grattan/tests/testthat/test_medicare_levy.R

In HughParsonage/grattan: Australian Tax Policy Analysis

context("Medicare levy")

test_that("medicare_levy does not respond to invalid", {
  expect_error(medicare_levy(income = 123, fy.year = c("2015-16", "2015-17")))
  expect_error(medicare_levy(income = 123, fy.year = "2014-15", family_status = "couple"))
  expect_error(medicare_levy(income = 123, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 1e3, n_dependants = 0, family_status = "individual"))
})

test_that("medicare_levy monotonic", {
  expect_lte(medicare_levy(income = 29000,
                           fy.year = "2015-16",
                           Spouse_income = 29000,
                           sapto.eligible = TRUE, 
                           family_status = "family"), 
             medicare_levy(income = 30000,
                           fy.year = "2015-16",
                           Spouse_income = 30000,
                           sapto.eligible = TRUE, 
                           family_status = "family"))
} )

test_that("medicare_levy returns known values", {
  # https://www.ato.gov.au/calculators-and-tools/medicare-levy/
  expect_equal(medicare_levy(income = 40e3, fy.year = "2013-14", sapto.eligible = TRUE , family_status = "family", n_dependants = 1), 0)
  expect_equal(medicare_levy(income = 40e3, fy.year = "2013-14", sapto.eligible = FALSE, family_status = "family", n_dependants = 1), 247.7)
  
  
  expect_equal(medicare_levy(income = 23e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 166.50)
  expect_equal(medicare_levy(income = 23e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 0)
  expect_equal(medicare_levy(income = 23e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 750, n_dependants = 0, family_status = "family"), 0)
  expect_equal(medicare_levy(income = 23e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 750, n_dependants = 0, family_status = "family"), 0)  
  # 37000
  expect_equal(medicare_levy(income = 37e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 740)
  expect_equal(medicare_levy(income = 37e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 326.20)
  
  # Proximity of thresholds 
  expect_equal(medicare_levy(income = 33739,
                             fy.year = "2015-16",
                             Spouse_income = 30000,
                             sapto.eligible = TRUE, 
                             family_status = "family"),
               0.1)
  
  # 46000
  expect_equal(medicare_levy(income = 46e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 920)
  expect_equal(medicare_levy(income = 46e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 920)
  expect_equal(medicare_levy(income = 46e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 1e3, n_dependants = 0, family_status = "family"), 920)
  expect_equal(medicare_levy(income = 46e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 1e3, n_dependants = 2, family_status = "family"), 0)
  # 52000
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 1040)
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 0e3, n_dependants = 0, family_status = "individual"), 1040)
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 1e3, n_dependants = 0, family_status = "family"), 1040)
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 1e3, n_dependants = 1, family_status = "family"), 1040)
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 1e3, n_dependants = 2, family_status = "family"), 0)
  
  expect_equal(medicare_levy(20e3, "2004-05", sato = TRUE, pto = FALSE), 0)
  expect_equal(medicare_levy(16e3, "2001-02"), 240)
  expect_equal(medicare_levy(16e3, "2001-02", sapto.eligible = TRUE), 0)
})

test_that("Medicare family income 2015-16", {
  skip("Government calculator wrong at 2017-02-18")
  expect_equal(medicare_levy(income = 37e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 750, n_dependants = 0, family_status = "family"), 159.90)
  expect_equal(medicare_levy(income = 46e3, fy.year = "2015-16", sapto.eligible = FALSE, Spouse_income = 1e3, n_dependants = 1, family_status = "family"), 749.30)
  expect_equal(medicare_levy(income = 52e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 1e3, n_dependants = 1, family_status = "family"), 252.80)
  
  expect_equal(medicare_levy(17630, family_status = "family", Spouse_income = 17630, fy.year = "2015-16"), 0)
  expect_equal(medicare_levy(18000, family_status = "family", Spouse_income = 18000, fy.year = "2015-16"), 0)
})

test_that("Medicare with dependants", {
  skip("Issue 50 unresolved")
  expect_equal(medicare_levy(26000, fy.year = '2014-15', Spouse_income = 26000, n_dependants = 1, family_status = 'family'), 510.40)
  expect_equal(medicare_levy(26000, fy.year = '2014-15', Spouse_income = 26000, n_dependants = 2, family_status = 'family'), 503.55)
  
  expect_equal(medicare_levy(26000, fy.year = '2015-16', Spouse_income = 26000, n_dependants = 1, family_status = 'family'), 466.50)
  expect_equal(medicare_levy(24000, fy.year = '2015-16', Spouse_income = 28000, n_dependants = 3, family_status = 'family'), 67.16)
  expect_equal(medicare_levy(26000, fy.year = '2015-16', Spouse_income = 26000, n_dependants = 2, family_status = 'family'), 415.85)
  expect_equal(medicare_levy(26000, fy.year = '2015-16', Spouse_income = 26000, n_dependants = 3, family_status = 'family'), 250.55)
  expect_equal(medicare_levy(26001, fy.year = '2015-16', Spouse_income = 26000, n_dependants = 3, family_status = 'family'), 250.69)
  expect_equal(medicare_levy(26001, fy.year = '2015-16', Spouse_income = 26001, n_dependants = 3, family_status = 'family'), 250.73)
  expect_equal(medicare_levy(26100, fy.year = '2015-16', Spouse_income = 26100, n_dependants = 3, family_status = 'family'), 268.55)
})

test_that("Agrees with Master tax guide", {
  expect_equal(medicare_levy(44000, fy.year = "2014-15", Spouse_income = 0, n_dependants = 2, family_status = "family"), 226.30)
  expect_lte(abs(medicare_levy(29000, fy.year = "2014-15", Spouse_income = 27000, n_dependants = 4, family_status = "family") - 403.25), 0.05)
  expect_lte(abs(MedicareLevySaptoYear(29000, 27000, 4, FALSE, 2015) - 403.25), 0.05)
  expect_lte(abs(medicare_levy(27000, fy.year = "2014-15", Spouse_income = 29000, n_dependants = 4, family_status = "family") - 375.44), 0.05)
})

test_that("Medicare error handling", {
  expect_error(medicare_levy(20e3, "2004-05", sato = TRUE, pto = TRUE))
  expect_warning(medicare_levy(20e3, "2004-05", sato = FALSE, pto = TRUE), regexp = "pto")
})


test_that("new_medicare_levy matches", {
  skip_if_not_installed("taxstats") 
  sa <- sample_file_1314
  par_tbl <- 
    grattan:::medicare_tbl[fy_year == "2013-14"] %>%
    setnames(old = "sapto", new = "switches")
  
  expect_error(new_medicare_levy(parameter_table = as.data.frame(par_tbl)))
  expect_error(new_medicare_levy(parameter_table = as.data.frame(par_tbl) %>% select(-taper)))
  
  expect_equal(new_medicare_levy(par_tbl)(income = 23e3, switch = FALSE, Spouse_income = 750, n_dependants = 0, family_status = "family"), 
               medicare_levy(income = 23e3, fy.year = "2015-16", sapto.eligible = TRUE , Spouse_income = 750, n_dependants = 0, family_status = "family"))
})