Data for Tax-Calculator#
A Tax-Calculator Records object is created by passing a Pandas
DataFrame or a string that provides the path to a CSV file with data
you’d like to use with Tax-Calculator.
Using prepared data with Tax-Calculator#
To make Tax-Calculator more useful out of the box, it includes three
data options for users, two of which (cps.csv and puf.csv) are
created in the taxdata
repository, and one of which
(tmd.csv) is created in the tax-microdata
repository.
We refer users to those repositories for more specific documentation
of these data, but we provide a brief overview of the three prepared
data options that are compatible with Tax-Calculator.
Current Population Survey data (cps.csv)#
Using the Records.cps_constructor() method to create a Records
class object, Tax-Calculator users will be loading the taxdata
Current Population Survey (CPS) data file. This file is based on
publicly available survey data, which is then weighted in taxdata to
hit IRS/SOI targets. The data are then grown out to hit aggregate
forecasts through the time horizon available in Tax-Calculator
(approximately the next 10 years). All the files required to use this
prepared data option are included in the Tax-Calculator package.
Tax-Calculator provides unit tests to ensure that certain totals are
hit with the CPS-based file. However, users should note that these
tests are simply to ensure the accuracy of Tax-Calculator’s tax
logic and not the accuracy of the CPS-based data file produced by
taxdata. Please see the
taxdata documentation for any
validation of those data.
2011 IRS public use data (puf.csv)#
The taxdata repository also produces a weights file and growth
factors file for use with the 2011 IRS-SOI Public Use File (PUF). For
users who have purchased their own version of the 2011 PUF, the
puf_weights.csv.gz and growfactors.csv files that are included in
Tax-Calculator can be used along with the taxdata generated puf.csv
file when using Tax-Calculator.
We refer users of the PUF to the IRS limitations on the use of those
data and their distribution. We also refer users of the PUF weights
file and grow factors to the
taxdata documentation for
details on how to use these files with the PUF and to see how well the
resulting tax calculations hit aggregate targets published by the IRS.
However, we do note that analysis with a PUF-based data file tends to
be more accurate than the cps.csv file and that the validation of
Tax-Calculator with other microsimulation models uses the puf.csv
file.
2015 IRS public use data (tmd.csv)#
The tax-microdata
repository
produces an input variables file (tmd.csv), a national weights file
(tmd_weights.csv.gz), and a variable growth factors file
(tmd_growfactors.csv) that can be used with the Tax-Calculator
package beginning with the 3.6.0 release. The tmd.csv file is
available only to Tax-Calculator users who have purchased their own
version of the 2015 IRS-SOI PUF. For those users, those three files
are avaiable from the tax-microdata repository. These three tmd files
can be used with the Tax-Calculator Python API (using the
Records.tmd_constructor() and Policy.tmd_constructor()static methods)
or with the Tax-Calculator CLI tool, tc.
Using other data with Tax-Calculator#
Using other data sources with Tax-Calculator is possible. Users can
pass any csv file to the Records class and, so long as it has the
appropriate input
variables, one
may be able to obtain results. Using Tax-Calculator with custom data
takes care and significant understanding of the model and data. Those
interested in using their own data with Tax-Calculator might also look
to the Tax-Cruncher
project, which is built as an interface between Tax-Calculator and
custom datasets.