data-raw/taxpayer_finances.R

In shanejorr/usincometaxes: Calculate Federal and State Income Taxes in the United States

#############################################################################
#
# This file creates a mock data set that can be used with this package
#
#############################################################################

library(tidyr)

# add to checks: single returns cannot have age or income

# function to create log-normal distributions
log_norm <- function(n, log_mean, log_sd) {

  round(rlnorm(n = n, meanlog = log(log_mean), sdlog = log(log_sd)), 2)

}

n <- 2000

years <- c(2000, 2020)

filing_statuses <- c('single', 'married, jointly')

file_status <- sample(filing_statuses, size = n, replace = TRUE)

p_age = rnorm(n, mean = , 90)

p_age <- rpois(n = n, lambda = 37)

p_age_young <- sample(25:35, size = n, replace = TRUE)

p_age <- ifelse(p_age < 25, p_age_young, p_age)

s_age <- ifelse(file_status == 'single', 0, round(p_age + rnorm(p_age, 0, 3), 0))

n_kids_sample <- sample(0:5, size = n, replace = TRUE, prob = c(.15, .3, .25, .15, .1, .05))

n_kids <- ifelse(p_age <= 40, n_kids_sample, 0)

age_youngest <- sample(1:14, size = n, replace = TRUE)

age_youngest <- ifelse(n_kids == 0, NA_integer_, age_youngest)

age_second <- ifelse(n_kids > 1, age_youngest + 1, 0)

age_third <- ifelse(n_kids > 2, age_youngest + 2, 0)

p_wages <- log_norm(n, 30000, 2.5)

s_wages <- log_norm(n, 30000, 2.5)

s_wages <- ifelse(file_status == 'single', 0, s_wages)

taxpayer_finances <- data.frame(
  taxsimid = seq(1, n),
  year = rep(years, each = n / length(years)),
  mstat = file_status,
  state = 'NC',
  page = p_age,
  sage = s_age,
  depx = n_kids,
  age1 = age_youngest,
  age2 = age_second,
  age3 = age_third,
  pwages = p_wages,
  swages = s_wages,
  dividends = log_norm(n, 2500, 2),
  intrec = log_norm(n, 2500, 2),
  stcg = log_norm(n, 1000, 2),
  ltcg = log_norm(n, 2000, 2)
)

taxpayer_finances <- dplyr::mutate(taxpayer_finances, dplyr::across(everything(), ~tidyr::replace_na(.x, 0)))

usethis::use_data(taxpayer_finances, internal = FALSE, overwrite = TRUE)