timings/aa7fe5285d4d14f4e577031c8e067497c6a0d7e2/grattan/tests/testthat/test_model_income_tax.R
In HughParsonage/grattan: Australian Tax Policy Analysis
context("model_income_tax")
test_that("Error handling", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
library(hutils)
sample_file_1314_copy <- copy(sample_file_1314)
s_no_ti <-
sample_file_1314_copy %>%
copy %>%
.[, Taxable_Income := NULL]
expect_error(model_income_tax(s_no_ti, "2013-14"),
regexp = "Taxable_Income")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
sapto_eligible = "wrong"),
regexp = "sapto_eligible.*not a logical vector")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
sapto_eligible = c(FALSE, TRUE)),
regexp = "sapto_eligible. was length 2")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 30e3),
ordinary_tax_rates = c(0, 0.19)),
regexp = "ordinary_tax_thresholds.*different lengths")
expect_warning(model_income_tax(drop_col(copy(sample_file_1314_copy), "age_range"),
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45)),
regexp = "Assuming everyone is ineligible for SAPTO.")
})
test_that("La plus ca meme la plus ca meme: ordinary tax", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income, "2013-14", .dots.ATO = copy(sample_file_1314))
new_tax <- model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45)) %>%
.subset2("new_tax")
expect_equal(new_tax, original)
})
test_that("La plus ca meme la plus ca meme: la deluge", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1112_copy <- copy(sample_file_1112)
original <-
income_tax(sample_file_1112_copy$Taxable_Income,
"2011-12",
.dots.ATO = copy(sample_file_1112_copy))
new_tax <-
model_income_tax(sample_file_1112_copy,
baseline_fy = "2011-12",
ordinary_tax_thresholds = c(0, 6000, 35e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.15, 0.30, 0.37, 0.45)) %>%
.subset2("new_tax")
expect_equal(new_tax, original)
})
test_that("La plus ca meme la plus ca meme: medicare levy", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <-
income_tax(sample_file_1314_copy$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314_copy))
new_tax2 <-
model_income_tax(copy(sample_file_1314_copy),
baseline_fy = "2013-14",
medicare_levy_rate = 0.015,
return. = "tax")
expect_equal(new_tax2, original)
})
test_that("La plus ca meme la plus ca meme: LITO", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <-
income_tax(sample_file_1314_copy$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314_copy))
new_tax2 <-
model_income_tax(copy(sample_file_1314_copy),
baseline_fy = "2013-14",
lito_taper = 0.015,
return. = "tax")
expect_equal(new_tax2, original)
})
test_that("Increase in a rate results in more tax", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income, "2013-14", .dots.ATO = copy(sample_file_1314))
original <- round(original)
new_tax <-
model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37,
0.46)) %>%
.subset2("new_tax") %>%
round
expect_true(all(new_tax >= original))
unchanged_indices <- which(sample_file_1314_copy$Taxable_Income < 180e3)
expect_false(any(new_tax[unchanged_indices] > original[unchanged_indices] + 1))
})
test_that("Medicare warnings", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_threshold = 25678",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 27168,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_lower_threshold = 21734",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_taper = 0.06",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06),
regexp = "medicare_levy_rate = 0.02",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_sapto_threshold = 48419",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417),
regexp = "medicare_levy_upper_family_threshold = 51551",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 48417)),
regexp = "but its default values would be inconsistent with the parameters that were specified",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 48417)),
regexp = "(First and last five shown.)",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48419,
medicare_levy_lower_family_threshold = 48417,
medicare_levy_upper_family_threshold = 51551),
regexp = "`medicare_levy_upper_family_threshold` and `medicare_levy_lower_family_threshold` were both supplied",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48419,
medicare_levy_lower_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_family_threshold` and `medicare_levy_lower_family_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
expect_error(model_income_tax(sample_file_1314_copy,baseline_fy = "2013-14",
medicare_levy_lower_family_sapto_threshold = 30e3,
medicare_levy_upper_family_sapto_threshold = 35e3),
regexp = "`medicare_levy_upper_family_sapto_threshold` and `medicare_levy_lower_family_sapto_threshold` were both supplied",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_lower_family_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_upper_family_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_family_sapto_threshold` and `medicare_levy_lower_family_sapto_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_lower_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_sapto_threshold` and `medicare_levy_lower_sapto_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
modeled_other <-
model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000) %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = sample_file_1314_copy)] %>%
.[]
# No error
expect_true(is.data.table(modeled_other))
})
test_that("Medicare options", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314))
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_threshold = 25678",
fixed = TRUE)
sample_file_1314_if_2pc_ML <-
sample_file_1314 %>%
copy %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = .)] %>%
.[, new_tax := model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_threshold = 25678,
medicare_levy_upper_sapto_threshold = 40349,
medicare_levy_upper_family_threshold = 42959,
medicare_levy_upper_family_sapto_threshold = 57500,
medicare_levy_rate = 0.02,
return. = "tax")] %>%
.[]
min_unchanged <-
sample_file_1314_if_2pc_ML %>%
.[Spouse_adjusted_taxable_inc == 0] %>%
.[age_range > 1] %>%
.[new_tax != old_tax,
.(min_TI = min(Taxable_Income))] %>%
.subset2("min_TI")
expect_equal(min_unchanged, 24168)
first_above100k <-
sample_file_1314_if_2pc_ML[Taxable_Income >= 100e3] %>%
.[order(Taxable_Income), .(difference = first(new_tax - old_tax),
first_abv = first(Taxable_Income))]
expect_equal(first_above100k$difference, 0.005 * first_above100k$first)
shift_thresholds <-
sample_file_1314_copy %>%
copy %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = .)] %>%
.[, new_tax := model_income_tax(.,
baseline_fy = "2013-14",
medicare_levy_lower_threshold = 21542,
medicare_levy_upper_threshold = 25343,
return. = "tax")] %>%
.[]
expect_warning(model_income_tax(sample_file_1314_copy,
medicare_levy_upper_family_sapto_threshold = 40e3 + 1,
baseline_fy = "2013-14"),
regexp = "medicare_levy_lower_family_sapto_threshold = (33999|34000)")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_lower_family_threshold = 30e3,
medicare_levy_upper_family_threshold = 40e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_upper_threshold = 20833,
medicare_levy_upper_sapto_threshold = 33624,
medicare_levy_lower_sapto_threshold = 38399,
medicare_levy_taper = 0.5,
medicare_levy_rate = 0.02),
regexp = "`medicare_levy_upper_sapto_threshold` and `medicare_levy_lower_sapto_threshold` were both supplied, but imply a Medicare taper rate of",
fixed = TRUE)
})
test_that("Medicare families", {
skip_on_cran()
skip_if_not_installed("taxstats"); skip_on_cran()
s1617 <- project(sample_file_1314, h = 3L)
for (j in seq_along(s1617)) {
if (is.double(s1617[[j]])) {
set(s1617, j = j, value = as.integer(s1617[[j]]))
}
}
s1617_orig <-
copy(s1617) %>%
.[, orig_tax := income_tax(Taxable_Income, "2016-17", .dots.ATO = s1617)]
expect_warning(model_income_tax(s1617,
"2016-17",
medicare_levy_lower_family_threshold = 35000,
return = "sample_file"),
regexp = "`medicare_levy_upper_family_threshold` was not specified",
fixed = TRUE)
s1617_modelled <-
model_income_tax(s1617,
"2016-17",
# ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.47), # temp budget repair levy
medicare_levy_lower_family_threshold = 35000,
medicare_levy_upper_family_threshold = 43750,
return. = "tax")
single_idx <- which(s1617$Spouse_adjusted_taxable_inc == 0)
expect_equal(s1617_orig$orig_tax[single_idx],
s1617_modelled[single_idx],
tol = 1)
})
test_that("SAPTO modelled", {
skip_on_cran()
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
library(taxstats)
sample_file_1415_copy <- copy(sample_file_1415_synth)
expect_warning({
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
},
regexp = "medicare_levy_lower_sapto_threshold = 32277",
fixed = TRUE)
expect_error({
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 50e3,
medicare_levy_lower_sapto_threshold = 32277,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
},
regexp = "Medicare levy parameter mismatch could not be safely resolved.*medicare_levy_upper_sapto_threshold")
result <-
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_lower_sapto_threshold = 32277,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
sapto_only_psnn <-
copy(sample_file_1415_synth) %>%
project_to(to_fy = "2016-17") %>%
.[, saptoEligible := and(age_range <= 1L, Aust_govt_pnsn_allw_amt > 1)] %>%
model_income_tax(baseline_fy = "2016-17",
sapto_eligible = .$saptoEligible) %>%
.[, revenue := new_tax - baseline_tax] %>%
.[]
revenue_sapto_pension <-
sum(sapto_only_psnn$revenue * sapto_only_psnn$WEIGHT) / 1e6
expect_gt(revenue_sapto_pension, 200)
expect_lt(revenue_sapto_pension, 400)
})
test_that("LITO", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1213_copy <- copy(sample_file_1213)
old_taxes <-
copy(sample_file_1213_copy) %>%
.[, old_tax := income_tax(Taxable_Income, "2012-13", .dots.ATO = sample_file_1213_copy)] %>%
.subset2("old_tax") %>%
round
new_taxes <-
model_income_tax(sample_file_1213_copy,
baseline_fy = "2012-13",
lito_max_offset = 500,
return. = "tax") %>%
round
expect_true(all(new_taxes <= old_taxes))
})
test_that("Elasticity of taxable income", {
skip_on_cran()
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
s12131314 <-
copy(sample_file_1213) %>%
.[Ind %% 3 == 0] %>%
setkey(Ind)
no_elasticity <-
model_income_tax(copy(s12131314),
"2016-17",
medicare_levy_rate = 0.025,
medicare_levy_lower_threshold = 22499,
medicare_levy_upper_threshold = 30e3,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_family_sapto_threshold = 62621,
medicare_levy_lower_family_sapto_threshold = 46965,
return. = "sample_file") %>%
.[, .(Ind,
Taxable_Income,
old_tax = income_tax(Taxable_Income, "2016-17", .dots.ATO = .),
new_tax)]
elasticity_0.5 <-
model_income_tax(copy(s12131314),
"2016-17",
elasticity_of_taxable_income = 0.5,
medicare_levy_rate = 0.025,
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 22499,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_family_sapto_threshold = 46965,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_upper_family_sapto_threshold = 62621,
return = "sample_file")
elasticity_0.5 <-
elasticity_0.5[, .(Ind,
Taxable_Income_e.5 = Taxable_Income,
old_tax = income_tax(Taxable_Income, "2016-17", .dots.ATO = copy(elasticity_0.5)),
new_taxable_income_e.5 = new_taxable_income,
new_tax_e.5 = new_tax)]
elasticity_1.0 <-
model_income_tax(copy(s12131314),
"2016-17",
elasticity_of_taxable_income = 1,
medicare_levy_rate = 0.025,
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 22499,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_lower_family_sapto_threshold = 46965,
medicare_levy_upper_family_sapto_threshold = 62621,
return. = "sample_file")
elasticity_1.0 <-
elasticity_1.0[, .(Ind,
Taxable_Income_e1 = Taxable_Income,
old_tax_e1 = income_tax(Taxable_Income, "2016-17",
.dots.ATO = copy(elasticity_1.0)),
new_taxable_income_e1 = new_taxable_income,
new_tax_e1 = new_tax)]
result <-
no_elasticity[elasticity_0.5[elasticity_1.0, on = "Ind"], on = "Ind"]
result[, old_private_income := Taxable_Income - old_tax]
result[, private_income_zero := Taxable_Income - new_tax]
result[, private_income_half := new_taxable_income_e.5 - new_tax_e.5]
result[, private_income_full := new_taxable_income_e1 - new_tax_e1]
expect_gt(nrow(result), 0)
})
test_that("Elasticity 0 vs 1", {
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
library(taxstats)
s1415 <-
copy(sample_file_1415_synth) %>%
.[, old_tax := income_tax(Taxable_Income, "2014-15", .dots.ATO = .)] %>%
unique(by = "Ind")
s1415E0 <-
model_income_tax(copy(s1415),
baseline_fy = "2014-15",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.50)) %>%
.[, .(Ind,
Taxable_Income_E0 = Taxable_Income,
new_tax_E0 = new_tax)]
s1415E1 <-
model_income_tax(copy(s1415),
baseline_fy = "2014-15",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.50),
elasticity_of_taxable_income = 1) %>%
.[, .(Ind,
Taxable_Income_E1 = Taxable_Income,
new_taxable_income_E1 = new_taxable_income,
new_tax_E1 = new_tax)]
result <-
s1415E0[s1415E1, on = "Ind"] %>%
setcolorder(sort(names(.))) %>%
.[s1415[, .(Ind, old_ti = Taxable_Income, old_tax)], on = "Ind"] %>%
setkey(old_ti) %>%
.[old_ti > 190e3] %>%
.[, old_private_income := old_ti - old_tax] %>%
.[, new_private_income0 := Taxable_Income_E0 - new_tax_E0] %>%
.[, new_private_income1 := new_taxable_income_E1 - new_tax_E1] %>%
.[, lapply(.SD, round)] %>%
.[]
expect_true(all(result$new_tax_E0 > result$new_tax_e1))
})
test_that("Lamington", {
skip_on_cran()
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
skip_if_not_installed("fst", minimum_version = "0.8.4")
temp.fst <- "~/SampleFile1819/sample_file_1819.fst"
library(data.table)
library(hutils)
library(magrittr)
if (!exists("sample_file_1819") || !is.data.table(sample_file_1819)) {
if (!file.exists("~/SampleFile1819/sample_file_1819.fst")) {
temp.fst <- tempfile(fileext = ".fst")
download.file('https://github.com/HughParsonage/SampleFile1819/raw/master/sample_file_1819.fst',
mode = "wb",
destfile = temp.fst,
quiet = TRUE)
}
sample_file_1819 <- fst::read_fst(temp.fst, as.data.table = TRUE)
}
skip_if_not(exists("sample_file_1819"))
if (!"Ind" %in% names(sample_file_1819)) {
sample_file_1819[, Ind := .I]
}
s1819_Budget2018_lamington <-
model_income_tax(sample_file_1819,
baseline_fy = "2017-18",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45),
ordinary_tax_thresholds = c(0, 18200, 37e3, 90e3, 180e3),
Budget2018_lamington = TRUE) %>%
.[, .(Taxable_Income, new_tax, baseline_tax)] %>%
.[, delta := as.integer(new_tax) - as.integer(baseline_tax)] %>%
setkey(Taxable_Income) %>%
.[]
# https://budget.gov.au/2018-19/content/incometax.html
expect_equal(coalesce(as.double(s1819_Budget2018_lamington[.(c(23000, 37000, 50e3, 91e3, 200e3)), mult="first"][["delta"]]),
c(-200, -200, -530, -650, -135)),
c(-200, -200, -530, -650, -135))
})
test_that("Clear columns", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
s1314[, new_tax := 1][, baseline_tax := 2]
res <- model_income_tax(s1314, "2013-14", clear_tax_cols = TRUE)
expect_true(res[, max(new_tax)] > 1)
})
test_that("sample_file.int", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
res <- model_income_tax(s1314, "2013-14", return. = "sample_file.int")
expect_identical(res[["new_tax"]], res[["baseline_tax"]])
})
test_that("lito_multi", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
base <- model_income_tax(s1314, "2013-14")
expect_error(model_income_tax(s1314, "2013-14",
lito_max_offset = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_max_offset`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_taper = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_taper`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_min_bracket = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_min_bracket`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = 445),
regexp = "`lito_multi` had class numeric. Must be a list.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = list()),
regexp = "`lito_multi` had no names.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = list(a = 1, b = 2)),
regexp = "Set the names as 'x' and 'y'.",
fixed = TRUE)
mult <- model_income_tax(s1314, "2013-14",
lito_multi = list(x = c(-Inf, 37e3, 200e3/3, Inf),
y = c(445, 445, 0, 0)),
return. = "sample_file.int")
expect_identical(mult[["new_tax"]], mult[["baseline_tax"]])
})
HughParsonage/grattan documentation built on April 1, 2024, 4:10 a.m.
R Package Documentation
Browse R Packages
We want your feedback!
Note that we can't provide technical support on individual packages. You should contact the package authors for that.
context("model_income_tax")
test_that("Error handling", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
library(hutils)
sample_file_1314_copy <- copy(sample_file_1314)
s_no_ti <-
sample_file_1314_copy %>%
copy %>%
.[, Taxable_Income := NULL]
expect_error(model_income_tax(s_no_ti, "2013-14"),
regexp = "Taxable_Income")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
sapto_eligible = "wrong"),
regexp = "sapto_eligible.*not a logical vector")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
sapto_eligible = c(FALSE, TRUE)),
regexp = "sapto_eligible. was length 2")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 30e3),
ordinary_tax_rates = c(0, 0.19)),
regexp = "ordinary_tax_thresholds.*different lengths")
expect_warning(model_income_tax(drop_col(copy(sample_file_1314_copy), "age_range"),
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45)),
regexp = "Assuming everyone is ineligible for SAPTO.")
})
test_that("La plus ca meme la plus ca meme: ordinary tax", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income, "2013-14", .dots.ATO = copy(sample_file_1314))
new_tax <- model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45)) %>%
.subset2("new_tax")
expect_equal(new_tax, original)
})
test_that("La plus ca meme la plus ca meme: la deluge", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1112_copy <- copy(sample_file_1112)
original <-
income_tax(sample_file_1112_copy$Taxable_Income,
"2011-12",
.dots.ATO = copy(sample_file_1112_copy))
new_tax <-
model_income_tax(sample_file_1112_copy,
baseline_fy = "2011-12",
ordinary_tax_thresholds = c(0, 6000, 35e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.15, 0.30, 0.37, 0.45)) %>%
.subset2("new_tax")
expect_equal(new_tax, original)
})
test_that("La plus ca meme la plus ca meme: medicare levy", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <-
income_tax(sample_file_1314_copy$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314_copy))
new_tax2 <-
model_income_tax(copy(sample_file_1314_copy),
baseline_fy = "2013-14",
medicare_levy_rate = 0.015,
return. = "tax")
expect_equal(new_tax2, original)
})
test_that("La plus ca meme la plus ca meme: LITO", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <-
income_tax(sample_file_1314_copy$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314_copy))
new_tax2 <-
model_income_tax(copy(sample_file_1314_copy),
baseline_fy = "2013-14",
lito_taper = 0.015,
return. = "tax")
expect_equal(new_tax2, original)
})
test_that("Increase in a rate results in more tax", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income, "2013-14", .dots.ATO = copy(sample_file_1314))
original <- round(original)
new_tax <-
model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
ordinary_tax_thresholds = c(0, 18200, 37e3, 80e3, 180e3),
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37,
0.46)) %>%
.subset2("new_tax") %>%
round
expect_true(all(new_tax >= original))
unchanged_indices <- which(sample_file_1314_copy$Taxable_Income < 180e3)
expect_false(any(new_tax[unchanged_indices] > original[unchanged_indices] + 1))
})
test_that("Medicare warnings", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_threshold = 25678",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 27168,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_lower_threshold = 21734",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_taper = 0.06",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06),
regexp = "medicare_levy_rate = 0.02",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_sapto_threshold = 48419",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417),
regexp = "medicare_levy_upper_family_threshold = 51551",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 48417)),
regexp = "but its default values would be inconsistent with the parameters that were specified",
fixed = TRUE)
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 48417)),
regexp = "(First and last five shown.)",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48419,
medicare_levy_lower_family_threshold = 48417,
medicare_levy_upper_family_threshold = 51551),
regexp = "`medicare_levy_upper_family_threshold` and `medicare_levy_lower_family_threshold` were both supplied",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48419,
medicare_levy_lower_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_upper_family_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_family_threshold` and `medicare_levy_lower_family_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
expect_error(model_income_tax(sample_file_1314_copy,baseline_fy = "2013-14",
medicare_levy_lower_family_sapto_threshold = 30e3,
medicare_levy_upper_family_sapto_threshold = 35e3),
regexp = "`medicare_levy_upper_family_sapto_threshold` and `medicare_levy_lower_family_sapto_threshold` were both supplied",
fixed = TRUE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_lower_family_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_upper_family_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_family_sapto_threshold` and `medicare_levy_lower_family_sapto_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]], 30e3),
medicare_levy_lower_sapto_threshold = pmaxC(sample_file_1314_copy[["Taxable_Income"]] + 100, 40e3)),
regexp = "`medicare_levy_upper_sapto_threshold` and `medicare_levy_lower_sapto_threshold` were both supplied.*first 6 shown",
fixed = FALSE)
modeled_other <-
model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000) %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = sample_file_1314_copy)] %>%
.[]
# No error
expect_true(is.data.table(modeled_other))
})
test_that("Medicare options", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1314_copy <- copy(sample_file_1314)
original <- income_tax(sample_file_1314$Taxable_Income,
fy.year = "2013-14",
.dots.ATO = copy(sample_file_1314))
expect_warning(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
# In 2013-14, the rate was 0.015
medicare_levy_rate = 0.02),
regexp = "medicare_levy_upper_threshold = 25678",
fixed = TRUE)
sample_file_1314_if_2pc_ML <-
sample_file_1314 %>%
copy %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = .)] %>%
.[, new_tax := model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_upper_threshold = 25678,
medicare_levy_upper_sapto_threshold = 40349,
medicare_levy_upper_family_threshold = 42959,
medicare_levy_upper_family_sapto_threshold = 57500,
medicare_levy_rate = 0.02,
return. = "tax")] %>%
.[]
min_unchanged <-
sample_file_1314_if_2pc_ML %>%
.[Spouse_adjusted_taxable_inc == 0] %>%
.[age_range > 1] %>%
.[new_tax != old_tax,
.(min_TI = min(Taxable_Income))] %>%
.subset2("min_TI")
expect_equal(min_unchanged, 24168)
first_above100k <-
sample_file_1314_if_2pc_ML[Taxable_Income >= 100e3] %>%
.[order(Taxable_Income), .(difference = first(new_tax - old_tax),
first_abv = first(Taxable_Income))]
expect_equal(first_above100k$difference, 0.005 * first_above100k$first)
shift_thresholds <-
sample_file_1314_copy %>%
copy %>%
.[, old_tax := income_tax(Taxable_Income, "2013-14", .dots.ATO = .)] %>%
.[, new_tax := model_income_tax(.,
baseline_fy = "2013-14",
medicare_levy_lower_threshold = 21542,
medicare_levy_upper_threshold = 25343,
return. = "tax")] %>%
.[]
expect_warning(model_income_tax(sample_file_1314_copy,
medicare_levy_upper_family_sapto_threshold = 40e3 + 1,
baseline_fy = "2013-14"),
regexp = "medicare_levy_lower_family_sapto_threshold = (33999|34000)")
expect_error(model_income_tax(sample_file_1314_copy,
baseline_fy = "2013-14",
medicare_levy_lower_family_threshold = 30e3,
medicare_levy_upper_family_threshold = 40e3,
medicare_levy_lower_threshold = 20e3,
medicare_levy_upper_threshold = 20833,
medicare_levy_upper_sapto_threshold = 33624,
medicare_levy_lower_sapto_threshold = 38399,
medicare_levy_taper = 0.5,
medicare_levy_rate = 0.02),
regexp = "`medicare_levy_upper_sapto_threshold` and `medicare_levy_lower_sapto_threshold` were both supplied, but imply a Medicare taper rate of",
fixed = TRUE)
})
test_that("Medicare families", {
skip_on_cran()
skip_if_not_installed("taxstats"); skip_on_cran()
s1617 <- project(sample_file_1314, h = 3L)
for (j in seq_along(s1617)) {
if (is.double(s1617[[j]])) {
set(s1617, j = j, value = as.integer(s1617[[j]]))
}
}
s1617_orig <-
copy(s1617) %>%
.[, orig_tax := income_tax(Taxable_Income, "2016-17", .dots.ATO = s1617)]
expect_warning(model_income_tax(s1617,
"2016-17",
medicare_levy_lower_family_threshold = 35000,
return = "sample_file"),
regexp = "`medicare_levy_upper_family_threshold` was not specified",
fixed = TRUE)
s1617_modelled <-
model_income_tax(s1617,
"2016-17",
# ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.47), # temp budget repair levy
medicare_levy_lower_family_threshold = 35000,
medicare_levy_upper_family_threshold = 43750,
return. = "tax")
single_idx <- which(s1617$Spouse_adjusted_taxable_inc == 0)
expect_equal(s1617_orig$orig_tax[single_idx],
s1617_modelled[single_idx],
tol = 1)
})
test_that("SAPTO modelled", {
skip_on_cran()
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
library(taxstats)
sample_file_1415_copy <- copy(sample_file_1415_synth)
expect_warning({
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
},
regexp = "medicare_levy_lower_sapto_threshold = 32277",
fixed = TRUE)
expect_error({
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 50e3,
medicare_levy_lower_sapto_threshold = 32277,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
},
regexp = "Medicare levy parameter mismatch could not be safely resolved.*medicare_levy_upper_sapto_threshold")
result <-
model_income_tax(sample_file_1415_copy,
baseline_fy = "2014-15",
# In 2013-14, the rate was 0.015
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 20e3,
sapto_max_offset = 4460,
medicare_levy_taper = 0.06,
medicare_levy_rate = 0.02,
medicare_levy_upper_sapto_threshold = 48417,
medicare_levy_lower_sapto_threshold = 32277,
medicare_levy_upper_family_threshold = 51551,
medicare_levy_upper_family_sapto_threshold = 69000)
sapto_only_psnn <-
copy(sample_file_1415_synth) %>%
project_to(to_fy = "2016-17") %>%
.[, saptoEligible := and(age_range <= 1L, Aust_govt_pnsn_allw_amt > 1)] %>%
model_income_tax(baseline_fy = "2016-17",
sapto_eligible = .$saptoEligible) %>%
.[, revenue := new_tax - baseline_tax] %>%
.[]
revenue_sapto_pension <-
sum(sapto_only_psnn$revenue * sapto_only_psnn$WEIGHT) / 1e6
expect_gt(revenue_sapto_pension, 200)
expect_lt(revenue_sapto_pension, 400)
})
test_that("LITO", {
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
sample_file_1213_copy <- copy(sample_file_1213)
old_taxes <-
copy(sample_file_1213_copy) %>%
.[, old_tax := income_tax(Taxable_Income, "2012-13", .dots.ATO = sample_file_1213_copy)] %>%
.subset2("old_tax") %>%
round
new_taxes <-
model_income_tax(sample_file_1213_copy,
baseline_fy = "2012-13",
lito_max_offset = 500,
return. = "tax") %>%
round
expect_true(all(new_taxes <= old_taxes))
})
test_that("Elasticity of taxable income", {
skip_on_cran()
skip_if_not_installed("taxstats"); skip_on_cran()
library(taxstats)
s12131314 <-
copy(sample_file_1213) %>%
.[Ind %% 3 == 0] %>%
setkey(Ind)
no_elasticity <-
model_income_tax(copy(s12131314),
"2016-17",
medicare_levy_rate = 0.025,
medicare_levy_lower_threshold = 22499,
medicare_levy_upper_threshold = 30e3,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_family_sapto_threshold = 62621,
medicare_levy_lower_family_sapto_threshold = 46965,
return. = "sample_file") %>%
.[, .(Ind,
Taxable_Income,
old_tax = income_tax(Taxable_Income, "2016-17", .dots.ATO = .),
new_tax)]
elasticity_0.5 <-
model_income_tax(copy(s12131314),
"2016-17",
elasticity_of_taxable_income = 0.5,
medicare_levy_rate = 0.025,
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 22499,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_family_sapto_threshold = 46965,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_upper_family_sapto_threshold = 62621,
return = "sample_file")
elasticity_0.5 <-
elasticity_0.5[, .(Ind,
Taxable_Income_e.5 = Taxable_Income,
old_tax = income_tax(Taxable_Income, "2016-17", .dots.ATO = copy(elasticity_0.5)),
new_taxable_income_e.5 = new_taxable_income,
new_tax_e.5 = new_tax)]
elasticity_1.0 <-
model_income_tax(copy(s12131314),
"2016-17",
elasticity_of_taxable_income = 1,
medicare_levy_rate = 0.025,
medicare_levy_upper_threshold = 30e3,
medicare_levy_lower_threshold = 22499,
medicare_levy_lower_sapto_threshold = 33737,
medicare_levy_upper_sapto_threshold = 44984,
medicare_levy_lower_family_threshold = 36000,
medicare_levy_upper_family_threshold = 48001,
medicare_levy_lower_family_sapto_threshold = 46965,
medicare_levy_upper_family_sapto_threshold = 62621,
return. = "sample_file")
elasticity_1.0 <-
elasticity_1.0[, .(Ind,
Taxable_Income_e1 = Taxable_Income,
old_tax_e1 = income_tax(Taxable_Income, "2016-17",
.dots.ATO = copy(elasticity_1.0)),
new_taxable_income_e1 = new_taxable_income,
new_tax_e1 = new_tax)]
result <-
no_elasticity[elasticity_0.5[elasticity_1.0, on = "Ind"], on = "Ind"]
result[, old_private_income := Taxable_Income - old_tax]
result[, private_income_zero := Taxable_Income - new_tax]
result[, private_income_half := new_taxable_income_e.5 - new_tax_e.5]
result[, private_income_full := new_taxable_income_e1 - new_tax_e1]
expect_gt(nrow(result), 0)
})
test_that("Elasticity 0 vs 1", {
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
library(taxstats)
s1415 <-
copy(sample_file_1415_synth) %>%
.[, old_tax := income_tax(Taxable_Income, "2014-15", .dots.ATO = .)] %>%
unique(by = "Ind")
s1415E0 <-
model_income_tax(copy(s1415),
baseline_fy = "2014-15",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.50)) %>%
.[, .(Ind,
Taxable_Income_E0 = Taxable_Income,
new_tax_E0 = new_tax)]
s1415E1 <-
model_income_tax(copy(s1415),
baseline_fy = "2014-15",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.50),
elasticity_of_taxable_income = 1) %>%
.[, .(Ind,
Taxable_Income_E1 = Taxable_Income,
new_taxable_income_E1 = new_taxable_income,
new_tax_E1 = new_tax)]
result <-
s1415E0[s1415E1, on = "Ind"] %>%
setcolorder(sort(names(.))) %>%
.[s1415[, .(Ind, old_ti = Taxable_Income, old_tax)], on = "Ind"] %>%
setkey(old_ti) %>%
.[old_ti > 190e3] %>%
.[, old_private_income := old_ti - old_tax] %>%
.[, new_private_income0 := Taxable_Income_E0 - new_tax_E0] %>%
.[, new_private_income1 := new_taxable_income_E1 - new_tax_E1] %>%
.[, lapply(.SD, round)] %>%
.[]
expect_true(all(result$new_tax_E0 > result$new_tax_e1))
})
test_that("Lamington", {
skip_on_cran()
skip_if_not_installed("taxstats", minimum_version = "0.0.5")
skip_if_not_installed("fst", minimum_version = "0.8.4")
temp.fst <- "~/SampleFile1819/sample_file_1819.fst"
library(data.table)
library(hutils)
library(magrittr)
if (!exists("sample_file_1819") || !is.data.table(sample_file_1819)) {
if (!file.exists("~/SampleFile1819/sample_file_1819.fst")) {
temp.fst <- tempfile(fileext = ".fst")
download.file('https://github.com/HughParsonage/SampleFile1819/raw/master/sample_file_1819.fst',
mode = "wb",
destfile = temp.fst,
quiet = TRUE)
}
sample_file_1819 <- fst::read_fst(temp.fst, as.data.table = TRUE)
}
skip_if_not(exists("sample_file_1819"))
if (!"Ind" %in% names(sample_file_1819)) {
sample_file_1819[, Ind := .I]
}
s1819_Budget2018_lamington <-
model_income_tax(sample_file_1819,
baseline_fy = "2017-18",
ordinary_tax_rates = c(0, 0.19, 0.325, 0.37, 0.45),
ordinary_tax_thresholds = c(0, 18200, 37e3, 90e3, 180e3),
Budget2018_lamington = TRUE) %>%
.[, .(Taxable_Income, new_tax, baseline_tax)] %>%
.[, delta := as.integer(new_tax) - as.integer(baseline_tax)] %>%
setkey(Taxable_Income) %>%
.[]
# https://budget.gov.au/2018-19/content/incometax.html
expect_equal(coalesce(as.double(s1819_Budget2018_lamington[.(c(23000, 37000, 50e3, 91e3, 200e3)), mult="first"][["delta"]]),
c(-200, -200, -530, -650, -135)),
c(-200, -200, -530, -650, -135))
})
test_that("Clear columns", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
s1314[, new_tax := 1][, baseline_tax := 2]
res <- model_income_tax(s1314, "2013-14", clear_tax_cols = TRUE)
expect_true(res[, max(new_tax)] > 1)
})
test_that("sample_file.int", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
res <- model_income_tax(s1314, "2013-14", return. = "sample_file.int")
expect_identical(res[["new_tax"]], res[["baseline_tax"]])
})
test_that("lito_multi", {
skip_on_cran()
skip_if_not_installed("taxstats")
library(taxstats)
s1314 <- as.data.table(sample_file_1314)
base <- model_income_tax(s1314, "2013-14")
expect_error(model_income_tax(s1314, "2013-14",
lito_max_offset = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_max_offset`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_taper = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_taper`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_min_bracket = 445,
lito_multi = list()),
regexp = "`lito_multi` is not NULL, yet neither is `lito_min_bracket`.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = 445),
regexp = "`lito_multi` had class numeric. Must be a list.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = list()),
regexp = "`lito_multi` had no names.",
fixed = TRUE)
expect_error(model_income_tax(s1314, "2013-14",
lito_multi = list(a = 1, b = 2)),
regexp = "Set the names as 'x' and 'y'.",
fixed = TRUE)
mult <- model_income_tax(s1314, "2013-14",
lito_multi = list(x = c(-Inf, 37e3, 200e3/3, Inf),
y = c(445, 445, 0, 0)),
return. = "sample_file.int")
expect_identical(mult[["new_tax"]], mult[["baseline_tax"]])
})
R Package Documentation
Browse R Packages
We want your feedback!
Note that we can't provide technical support on individual packages. You should contact the package authors for that.
Embedding an R snippet on your website
Add the following code to your website.
For more information on customizing the embed code, read Embedding Snippets.