Recipe 1: Directly Comparing Two Reforms¶
This is an advanced recipe that should be followed only after mastering the basic recipe. This recipe shows how to compare two reforms (instead of comparing a reform to current-law policy) and also shows how to use the reform files available on the Tax-Calculator website (instead of reform files on your computer’s disk).
import pandas as pd
import taxcalc as tc
# read an "old" reform file
# ("old" means the reform file is defined relative to pre-TCJA policy)
# specify reform dictionary for pre-TCJA policy
reform1 = tc.Policy.read_json_reform('github://PSLmodels:[email protected]/psl_examples/taxcalc/2017_law.json')
# specify reform dictionary for TCJA as passed by Congress in late 2017
reform2 = tc.Policy.read_json_reform('github://PSLmodels:[email protected]/psl_examples/taxcalc/TCJA.json')
# specify Policy object for pre-TCJA policy
bpolicy = tc.Policy()
bpolicy.implement_reform(reform1, print_warnings=False, raise_errors=False)
assert not bpolicy.parameter_errors
# specify Policy object for TCJA reform relative to pre-TCJA policy
rpolicy = tc.Policy()
rpolicy.implement_reform(reform1, print_warnings=False, raise_errors=False)
assert not rpolicy.parameter_errors
rpolicy.implement_reform(reform2, print_warnings=False, raise_errors=False)
assert not rpolicy.parameter_errors
# specify Calculator objects using bpolicy and rpolicy
recs = tc.Records.cps_constructor()
calc1 = tc.Calculator(policy=bpolicy, records=recs)
calc2 = tc.Calculator(policy=rpolicy, records=recs)
CYR = 2018
# calculate for specified CYR
calc1.advance_to_year(CYR)
calc1.calc_all()
calc2.advance_to_year(CYR)
calc2.calc_all()
# compare aggregate individual income tax revenue in cyr
iitax_rev1 = calc1.weighted_total('iitax')
iitax_rev2 = calc2.weighted_total('iitax')
# construct reform-vs-baseline difference table with results for income deciles
diff_table = calc1.difference_table(calc2, 'weighted_deciles', 'iitax')
assert isinstance(diff_table, pd.DataFrame)
diff_extract = pd.DataFrame()
dif_colnames = ['count', 'tax_cut', 'tax_inc',
'tot_change', 'mean', 'pc_aftertaxinc']
ext_colnames = ['funits(#m)', 'taxfall(#m)', 'taxrise(#m)',
'agg_diff($b)', 'mean_diff($)', 'aftertax_income_diff(%)']
for dname, ename in zip(dif_colnames, ext_colnames):
diff_extract[ename] = diff_table[dname]
# print total revenue estimates for cyr
# (estimates in billons of dollars)
print('{}_REFORM1_iitax_rev($B)= {:.3f}'.format(CYR, iitax_rev1 * 1e-9))
print('{}_REFORM2_iitax_rev($B)= {:.3f}'.format(CYR, iitax_rev2 * 1e-9))
print('')
---------------------------------------------------------------------------
KeyboardInterrupt Traceback (most recent call last)
<ipython-input-2-e2bafec41239> in <module>
31 # calculate for specified CYR
32 calc1.advance_to_year(CYR)
---> 33 calc1.calc_all()
34 calc2.advance_to_year(CYR)
35 calc2.calc_all()
~/work/Tax-Calculator/Tax-Calculator/taxcalc/calculator.py in calc_all(self, zero_out_calc_vars)
170 UBI(self.__policy, self.__records)
171 BenefitPrograms(self)
--> 172 self._calc_one_year(zero_out_calc_vars)
173 BenefitSurtax(self)
174 BenefitLimitation(self)
~/work/Tax-Calculator/Tax-Calculator/taxcalc/calculator.py in _calc_one_year(self, zero_out_calc_vars)
1383 AGI(self.__policy, self.__records)
1384 ItemDedCap(self.__policy, self.__records)
-> 1385 ItemDed(self.__policy, self.__records)
1386 AdditionalMedicareTax(self.__policy, self.__records)
1387 StdDed(self.__policy, self.__records)
~/work/Tax-Calculator/Tax-Calculator/taxcalc/decorators.py in wrapper(*args, **kwargs)
323 {"applied_f": applied_jitted_f}, fakeglobals)
324 high_level_fn = fakeglobals['hl_func']
--> 325 ans = high_level_fn(*args, **kwargs)
326 return ans
327
<string> in hl_func(pm, pf)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in _compile_for_args(self, *args, **kws)
370 return_val = None
371 try:
--> 372 return_val = self.compile(tuple(argtypes))
373 except errors.ForceLiteralArg as e:
374 # Received request for compiler re-entry with the list of arguments
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in compile(self, sig)
907 with ev.trigger_event("numba:compile", data=ev_details):
908 try:
--> 909 cres = self._compiler.compile(args, return_type)
910 except errors.ForceLiteralArg as e:
911 def folded(args, kws):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in compile(self, args, return_type)
77
78 def compile(self, args, return_type):
---> 79 status, retval = self._compile_cached(args, return_type)
80 if status:
81 return retval
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in _compile_cached(self, args, return_type)
91
92 try:
---> 93 retval = self._compile_core(args, return_type)
94 except errors.TypingError as e:
95 self._failed_cache[key] = e
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in _compile_core(self, args, return_type)
104
105 impl = self._get_implementation(args, {})
--> 106 cres = compiler.compile_extra(self.targetdescr.typing_context,
107 self.targetdescr.target_context,
108 impl,
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in compile_extra(typingctx, targetctx, func, args, return_type, flags, locals, library, pipeline_class)
604 pipeline = pipeline_class(typingctx, targetctx, library,
605 args, return_type, flags, locals)
--> 606 return pipeline.compile_extra(func)
607
608
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in compile_extra(self, func)
351 self.state.lifted = ()
352 self.state.lifted_from = None
--> 353 return self._compile_bytecode()
354
355 def compile_ir(self, func_ir, lifted=(), lifted_from=None):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in _compile_bytecode(self)
413 """
414 assert self.state.func_ir is None
--> 415 return self._compile_core()
416
417 def _compile_ir(self):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in _compile_core(self)
384 res = None
385 try:
--> 386 pm.run(self.state)
387 if self.state.cr is not None:
388 break
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in run(self, state)
328 pass_inst = _pass_registry.get(pss).pass_inst
329 if isinstance(pass_inst, CompilerPass):
--> 330 self._runPass(idx, pass_inst, state)
331 else:
332 raise BaseException("Legacy pass in use")
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_lock.py in _acquire_compile_lock(*args, **kwargs)
33 def _acquire_compile_lock(*args, **kwargs):
34 with self:
---> 35 return func(*args, **kwargs)
36 return _acquire_compile_lock
37
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in _runPass(self, index, pss, internal_state)
287 mutated |= check(pss.run_initialization, internal_state)
288 with SimpleTimer() as pass_time:
--> 289 mutated |= check(pss.run_pass, internal_state)
290 with SimpleTimer() as finalize_time:
291 mutated |= check(pss.run_finalizer, internal_state)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in check(func, compiler_state)
260
261 def check(func, compiler_state):
--> 262 mangled = func(compiler_state)
263 if mangled not in (True, False):
264 msg = ("CompilerPass implementations should return True/False. "
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typed_passes.py in run_pass(self, state)
102 % (state.func_id.func_name,)):
103 # Type inference
--> 104 typemap, return_type, calltypes, errs = type_inference_stage(
105 state.typingctx,
106 state.func_ir,
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typed_passes.py in type_inference_stage(typingctx, interp, args, return_type, locals, raise_errors)
80 infer.build_constraint()
81 # return errors in case of partial typing
---> 82 errs = infer.propagate(raise_errors=raise_errors)
83 typemap, restype, calltypes = infer.unify(raise_errors=raise_errors)
84
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typeinfer.py in propagate(self, raise_errors)
1061 # Errors can appear when the type set is incomplete; only
1062 # raise them when there is no progress anymore.
-> 1063 errors = self.constraints.propagate(self)
1064 newtoken = self.get_state_token()
1065 self.debug.propagate_finished()
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typeinfer.py in propagate(self, typeinfer)
152 lineno=loc.line):
153 try:
--> 154 constraint(typeinfer)
155 except ForceLiteralArg as e:
156 errors.append(e)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typeinfer.py in __call__(self, typeinfer)
564 fnty = typevars[self.func].getone()
565 with new_error_context("resolving callee type: {0}", fnty):
--> 566 self.resolve(typeinfer, typevars, fnty)
567
568 def resolve(self, typeinfer, typevars, fnty):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typeinfer.py in resolve(self, typeinfer, typevars, fnty)
584 # Resolve call type
585 try:
--> 586 sig = typeinfer.resolve_call(fnty, pos_args, kw_args)
587 except ForceLiteralArg as e:
588 # Adjust for bound methods
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typeinfer.py in resolve_call(self, fnty, pos_args, kw_args)
1536 else:
1537 # Normal non-recursive call
-> 1538 return self.context.resolve_function_type(fnty, pos_args, kw_args)
1539
1540 def typeof_global(self, inst, target, gvar):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typing/context.py in resolve_function_type(self, func, args, kws)
192 # Prefer user definition first
193 try:
--> 194 res = self._resolve_user_function_type(func, args, kws)
195 except errors.TypingError as e:
196 # Capture any typing error
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typing/context.py in _resolve_user_function_type(self, func, args, kws, literals)
244 if isinstance(func, types.Callable):
245 # XXX fold this into the __call__ attribute logic?
--> 246 return func.get_call_type(self, args, kws)
247
248 def _get_attribute_templates(self, typ):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/types/functions.py in get_call_type(self, context, args, kws)
526 """
527 template, pysig, args, kws = \
--> 528 self.dispatcher.get_call_template(args, kws)
529 sig = template(context).apply(args, kws)
530 if sig:
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in get_call_template(self, args, kws)
313 # Ensure an overload is available
314 if self._can_compile:
--> 315 self.compile(tuple(args))
316
317 # Create function type for typing
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in compile(self, sig)
907 with ev.trigger_event("numba:compile", data=ev_details):
908 try:
--> 909 cres = self._compiler.compile(args, return_type)
910 except errors.ForceLiteralArg as e:
911 def folded(args, kws):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in compile(self, args, return_type)
77
78 def compile(self, args, return_type):
---> 79 status, retval = self._compile_cached(args, return_type)
80 if status:
81 return retval
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in _compile_cached(self, args, return_type)
91
92 try:
---> 93 retval = self._compile_core(args, return_type)
94 except errors.TypingError as e:
95 self._failed_cache[key] = e
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/dispatcher.py in _compile_core(self, args, return_type)
104
105 impl = self._get_implementation(args, {})
--> 106 cres = compiler.compile_extra(self.targetdescr.typing_context,
107 self.targetdescr.target_context,
108 impl,
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in compile_extra(typingctx, targetctx, func, args, return_type, flags, locals, library, pipeline_class)
604 pipeline = pipeline_class(typingctx, targetctx, library,
605 args, return_type, flags, locals)
--> 606 return pipeline.compile_extra(func)
607
608
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in compile_extra(self, func)
351 self.state.lifted = ()
352 self.state.lifted_from = None
--> 353 return self._compile_bytecode()
354
355 def compile_ir(self, func_ir, lifted=(), lifted_from=None):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in _compile_bytecode(self)
413 """
414 assert self.state.func_ir is None
--> 415 return self._compile_core()
416
417 def _compile_ir(self):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler.py in _compile_core(self)
384 res = None
385 try:
--> 386 pm.run(self.state)
387 if self.state.cr is not None:
388 break
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in run(self, state)
328 pass_inst = _pass_registry.get(pss).pass_inst
329 if isinstance(pass_inst, CompilerPass):
--> 330 self._runPass(idx, pass_inst, state)
331 else:
332 raise BaseException("Legacy pass in use")
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_lock.py in _acquire_compile_lock(*args, **kwargs)
33 def _acquire_compile_lock(*args, **kwargs):
34 with self:
---> 35 return func(*args, **kwargs)
36 return _acquire_compile_lock
37
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in _runPass(self, index, pss, internal_state)
287 mutated |= check(pss.run_initialization, internal_state)
288 with SimpleTimer() as pass_time:
--> 289 mutated |= check(pss.run_pass, internal_state)
290 with SimpleTimer() as finalize_time:
291 mutated |= check(pss.run_finalizer, internal_state)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/compiler_machinery.py in check(func, compiler_state)
260
261 def check(func, compiler_state):
--> 262 mangled = func(compiler_state)
263 if mangled not in (True, False):
264 msg = ("CompilerPass implementations should return True/False. "
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typed_passes.py in run_pass(self, state)
461
462 # TODO: Pull this out into the pipeline
--> 463 NativeLowering().run_pass(state)
464 lowered = state['cr']
465 signature = typing.signature(state.return_type, *state.args)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/typed_passes.py in run_pass(self, state)
382 lower = lowering.Lower(targetctx, library, fndesc, interp,
383 metadata=metadata)
--> 384 lower.lower()
385 if not flags.no_cpython_wrapper:
386 lower.create_cpython_wrapper(flags.release_gil)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower(self)
134 if self.generator_info is None:
135 self.genlower = None
--> 136 self.lower_normal_function(self.fndesc)
137 else:
138 self.genlower = self.GeneratorLower(self)
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_normal_function(self, fndesc)
188 # Init argument values
189 self.extract_function_arguments()
--> 190 entry_block_tail = self.lower_function_body()
191
192 # Close tail of entry block
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_function_body(self)
214 bb = self.blkmap[offset]
215 self.builder.position_at_end(bb)
--> 216 self.lower_block(block)
217 self.post_lower()
218 return entry_block_tail
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_block(self, block)
228 with new_error_context('lowering "{inst}" at {loc}', inst=inst,
229 loc=self.loc, errcls_=defaulterrcls):
--> 230 self.lower_inst(inst)
231 self.post_block(block)
232
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_inst(self, inst)
325 if isinstance(inst, ir.Assign):
326 ty = self.typeof(inst.target.name)
--> 327 val = self.lower_assign(ty, inst)
328 self.storevar(val, inst.target.name)
329
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_assign(self, ty, inst)
500
501 elif isinstance(value, ir.Expr):
--> 502 return self.lower_expr(ty, value)
503
504 elif isinstance(value, ir.Var):
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_expr(self, resty, expr)
1156 elif expr.op == "getitem":
1157 signature = self.fndesc.calltypes[expr]
-> 1158 return self.lower_getitem(resty, expr, expr.value, expr.index,
1159 signature)
1160
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/lowering.py in lower_getitem(self, resty, expr, value, index, signature)
636 op = operator.getitem
637 fnop = self.context.typing_context.resolve_value_type(op)
--> 638 callsig = fnop.get_call_type(
639 self.context.typing_context, signature.args, {},
640 )
/usr/share/miniconda/envs/taxcalc-dev/lib/python3.8/site-packages/numba/core/types/functions.py in get_call_type(self, context, args, kws)
297 else:
298 nolitargs = tuple([_unlit_non_poison(a) for a in args])
--> 299 nolitkws = {k: _unlit_non_poison(v)
300 for k, v in kws.items()}
301 sig = temp.apply(nolitargs, nolitkws)
KeyboardInterrupt:
Print reform2-vs-reform1 difference table
title = 'Extract of {} income-tax difference table by expanded-income decile'
print(title.format(CYR))
print('(taxfall is count of funits with cut in income tax in reform 2 vs 1)')
print('(taxrise is count of funits with rise in income tax in reform 2 vs 1)')
print(diff_extract.to_string())
Extract of 2018 income-tax difference table by expanded-income decile
(taxfall is count of funits with cut in income tax in reform 2 vs 1)
(taxrise is count of funits with rise in income tax in reform 2 vs 1)
funits(#m) taxfall(#m) taxrise(#m) agg_diff($b) mean_diff($) aftertax_income_diff(%)
0-10n 0.106585 0.000000 0.000000 0.000000 0.000000 0.000000
0-10z 8.200964 0.000000 0.000000 0.000000 0.000000 NaN
0-10p 11.685544 0.145729 0.017773 -0.010031 -0.858403 0.026886
10-20 19.993379 6.131286 2.879208 -0.737282 -36.876308 0.307117
20-30 19.992590 9.819025 2.904122 -1.767789 -88.422187 0.388099
30-40 19.995314 8.928170 2.495154 -3.420389 -171.059528 0.551945
40-50 19.993436 10.540007 2.490796 -5.754637 -287.826313 0.746778
50-60 19.994152 12.663991 2.070555 -8.569910 -428.620835 0.894647
60-70 19.992890 13.910415 1.784819 -11.604895 -580.451123 0.964668
70-80 19.994268 15.376689 1.552446 -16.537168 -827.095476 1.080738
80-90 19.993895 17.040071 1.620336 -26.070610 -1303.928552 1.277742
90-100 19.993808 18.220631 1.530360 -97.520960 -4877.557973 2.180188
ALL 199.936825 112.776014 19.345569 -171.993672 -860.240085 1.396031
90-95 9.996300 9.017015 0.757695 -23.229363 -2323.796032 1.660532
95-99 7.997983 7.390026 0.586730 -41.609762 -5202.531695 2.400130
Top 1% 1.999525 1.813590 0.185935 -32.681835 -16344.800972 2.438041