usincometaxes: A package for calculating state and federal income taxes in the United States.

Description

The usincometaxes package is a single function packages that calculates state and federal income taxes in the United State. It relies on the NBER's TAXSIM 35 tax calculator for the calculations. See https://taxsim.nber.org/taxsim35/ for more information on TAXSIM 35.

Author(s)

Maintainer: Shane Orr shane.j.orr@gmail.com [copyright holder]

Other contributors:

• Thomas Wells thomascwells@gmail.com [contributor]

See Also

Useful links:

• https://github.com/shanejorr/usincometaxes

• https://shaneorr.io/r/usincometaxes

• Report bugs at https://github.com/shanejorr/usincometaxes/issues

Use WASM to calculate taxes locally

Description

Use WASM to calculate taxes locally

Usage

calculate_taxes_wasm(.data)

Arguments

Ensure input data set has required fields and data types are correct

Description

Check to ensure all the required column are present and data types are correct. This function binds all the checks through helper functions.

Usage

check_data(.data, cols, state_column_name)

Arguments

Value

The function does not return a value. It either produces a stop message with the error or prints that all checks were successful.

Ensure values for filing status 'mstat' are proper.

Description

Ensure values for filing status 'mstat' are proper.

Usage

check_filing_status(filing_status_vector)

Arguments

Check that columns are greater than zero

Description

Some columns must have all values greater than zero. Check to make sure this is true.

Usage

check_greater_zero(.data, cols)

Arguments

Check numeric columns

Description

Checks that each column which should be numeric or integer is numeric or integer.

Usage

check_numeric(.data, cols)

Arguments

Check input parameters

Description

Check that the input parameters to taxsim_calculate_taxes are of the proper type The parameters to this function should be the same as those to taxsim_calculate_taxes

Usage

check_parameters(.data, marginal_tax_rates, return_all_information)

Ensure the required columns are present

Description

Ensure the required columns are present

Usage

check_required_cols(cols)

Arguments

Ensure single taxpayers do not have spouse ages or income

Description

Ensure single taxpayers do not have spouse ages or income

Usage

check_spouse(.data, cols)

Arguments

Check state column

Description

State should be either a two letter abbreviation or full state name. Check to make sure this is true.

Usage

check_state(.data, cols, state_column_name)

Arguments

Check that the taxsimid column is an integer and every value is unique.

Description

The taxsimid column requires a whole number and unique value. Check to make sure this is true.

Usage

check_taxsimid(taxsimid_col)

Arguments

Clean final TAXSIM data set.

Description

Clean the data set received from TAXSIM by renaming columns and removing columns not needed in the final output.

Usage

clean_from_taxsim(from_taxsim)

Arguments

Value

Data frame containing the row's taxsimid and tax calculations. This data frame can be merged with the original input data frame by taxsimid.

Recode marginal tax rates.

Description

Marginal tax rates are specified with the marginal_tax_rates parameter. The possible values are descriptive strings. But,TAXSIM requires integers. Convert descriptive strings to integers.

Usage

convert_marginal_tax_rates(marginal_tax_rate)

Arguments

Convert NA values to either 0 or the proper state value

Description

Convert NA values to either 0 or the proper state value

Usage

convert_na(.data, cols_to_convert)

Convert a data frame to the TAXSIM 35 output.

Description

This function takes a data set that is in the format required for taxsim_calculate_taxes, checks it to make sure it is in the proper format for TAXSIM 35, and then cleans so it can be sent to TAXSIM 35. This function is useful for troubleshooting. It is not needed to calculate taxes. The function is useful if you continue receiving unreasonable errors from taxsim_calculate_taxes. In such as case, you can run this function on your data set. You should then save the resulting data frame as a csv file. Then, upload the file to TAXSIM 35.

Usage

create_dataset_for_taxsim(.data)

Arguments

Details

create_dataset_for_taxsim takes the same columns as column names as TAXSIM 35.

Value

A data frame that that can be manually uploaded to TAXSIM 35.

Examples

family_income <- data.frame(
    taxsimid = c(1, 2),
    state = c('North Carolina', 'NY'),
    year = c(2015, 2015),
    mstat = c('single', 'married, jointly'),
    pwages = c(10000, 100000),
    page = c(26, 36)
)

family_taxes <- create_dataset_for_taxsim(family_income)

Map output column names.

Description

Map the output column names required in this package to the input column names required by TAXSIM.

Usage

from_taxsim_cols()

Get state SOI from state name.

Description

Converts state names or state abbreviations to numeric SOI codes, which are required for TAXSIM.

Usage

get_state_soi(state_column)

Arguments

Value

Named integer vector with each number between 1 and 51 representing the state's SOI. Names are the state's two letter abbreviation.

Financial and household characteristics of 1,000 taxpayer units.

Description

A data set containing financial and household characteristics of 1,000 taxpayer units. The data set was randomly generated and does not reflect real data. It is formatted and ready for use in the usincometaxes package.

Usage

taxpayer_finances

Format

A data frame with 1,000 rows and 16 variables. Variable definitions can be found in the following article: https://www.shaneorr.io/r/usincometaxes/articles/taxsim-input.html

Source

Created through random data generation.

Calculate state and federal taxes using TASXSIM 35.

Description

This function calculates state and federal income taxes using the TAXSIM 35 tax simulator. See http://taxsim.nber.org/taxsim35/ for more information on TAXSIM 35. The function uses a compiled WebAssembly (wasm) version of the TAXSIM app that is part of the package to calculate taxes. Details about generating the wasm file can be found here: https://github.com/tmm1/taxsim.js

Usage

taxsim_calculate_taxes(
  .data,
  marginal_tax_rates = "Wages",
  return_all_information = FALSE
)

Arguments

Value

The output data set contains all the information returned by TAXSIM 35, using the same column names. Descriptions of these columns can be found at the bottom of the page containing TAXSIM 35's documentation.

Formatting your data

In the input data set, .data, each column is a tax characteristic (year, filing status, income, etc.) and each row is a tax filing unit.

Columns should take the same names, and fulfill the same requirements, as those needed for TAXSIM 35. Potential columns, with there names and descriptions, can be found at: http://taxsim.nber.org/taxsim35/.

The following columns are required: taxsimid, year, mstat, and state.

There are two points where taxsim_calculate_taxes departs from TAXSIM 35.

1. For filing status, mstat, users can either enter the number allowed by TAXSIM 35 or one of the following descriptions:

• "single"

• "married, jointly"

• "married, separately"

• "dependent child"

• "head of household"

1. For state, users can either enter the SOI code, as required by TAXSIM 35, the two-letter state abbreviation, or the full name of the state.

It is OK if the input data set, .data, contains columns in addition to the ones that are used by TAXSIM 35.

Giving credit where it is due

The NBER's TAXSIM 35 tax simulator does all tax calculations. This package simply lets users interact with the tax simulator through R. Therefore, users should cite the TASXSIM 35 tax simulator when they use this package in their work:

Feenberg, Daniel Richard, and Elizabeth Coutts, An Introduction to the TAXSIM Model, Journal of Policy Analysis and Management vol 12 no 1, Winter 1993, pages 189-194.

Examples

family_income <- data.frame(
    taxsimid = c(1, 2),
    state = c('North Carolina', 'NY'),
    year = c(2015, 2015),
    mstat = c('single', 'married, jointly'),
    pwages = c(10000, 100000),
    page = c(26, 36)
)


family_taxes <- taxsim_calculate_taxes(family_income)

merge(family_income, family_taxes, by = 'taxsimid')

Map input column names.

Description

Map the input column names required in this package to the input column names required by TAXSIM.

Usage

taxsim_cols()