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"))
})
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