process_taxcalc_output.py

"""
Translates tc --dump output file into file formatted like TAXSIM-35 output.
"""
# CODING-STYLE CHECKS:
# pycodestyle process_tc_output.py
# pylint --disable=locally-disabled process_tc_output.py

import argparse
import os
import sys
import pandas as pd


def main(input_file_name, output_file_name):
    """
    Translates tc --dump output file into an output file that is
    formatted like the first 28 variables in TAXSIM-35 output. The INPUT
    file contains the output generated by running tc with the --dump
    option. Any pre-existing OUTPUT file contents will be overwritten.
    For details on Internet TAXSIM version 35 OUTPUT format, go to
    https://users.nber.org/~taxsim/taxsim35/

    Args:
        input_file_name (string): name of file with taxcalc formatted output
        output_file_name (string): name of file with taxsim formatted output

    Returns:
        None
    """
    # check INPUT filename
    if input_file_name == "":
        sys.stderr.write("ERROR: must specify INPUT file name\n")
        sys.stderr.write("USAGE: {}\n".format(usage_str))
        assert False
    if not os.path.isfile(input_file_name):
        emsg = "INPUT file named {} does not exist".format(args.INPUT)
        sys.stderr.write("ERROR: {}\n".format(emsg))
        assert False
    # check OUTPUT filename
    if output_file_name == "":
        sys.stderr.write("ERROR: must specify OUTPUT file name\n")
        sys.stderr.write("USAGE: {}\n".format(usage_str))
        assert False
    if os.path.isfile(output_file_name):
        os.remove(output_file_name)
    # read INPUT file into a pandas DataFrame
    tcvar = pd.read_csv(input_file_name)
    # write OUTPUT file using the pandas DataFrame
    write_taxsim_formatted_output(output_file_name, tcvar)
    # return no-error exit code
    return 0


# end of main function code


def write_taxsim_formatted_output(filename, tcvar):
    """
    Write contents of tcvar pandas DataFrame to filename using
    Internet-TAXSIM 9.3 output format containing 28 variables.
    """
    assert isinstance(tcvar, pd.DataFrame)
    # with open(filename, 'w') as output_file:
    #     for idx in range(0, len(tcvar.index)):
    #         odict4idx = extract_output(tcvar.xs(idx))
    #         outline = construct_output_line(odict4idx)
    #         output_file.write(outline)
    tcvar["state"] = 0  # state code is always zero
    tcvar["statetax"] = 0.0  # no state income tax calculation
    tcvar["mtr_state"] = 0.0  # no state income tax calculation
    tcvar["zero_bracket_amount"] = 0.0  # always set zero-bracket amount to zero
    pre_phase_out_pe = tcvar["pre_c04600"].values
    post_phase_out_pe = tcvar["c04600"].values
    phased_out_pe = pre_phase_out_pe - post_phase_out_pe
    tcvar["post_phase_out_pe"] = post_phase_out_pe  # post-phase-out personal exemption
    tcvar["phased_out_pe"] = phased_out_pe  # personal exemption that is phased out
    tcvar["exemption_surtax"] = 0.0  # always set exemption surtax to zero
    tcvar["gen_tax_credit"] = 0.0  # always set general tax credit to zero
    tcvar["non_refundable_child_odep_credit"] = (
        tcvar["c07220"] + tcvar["odc"] + tcvar["ctc_new"]
    )  # non-refundable child+odep credit
    tcvar["amt_liability"] = tcvar["c09600"]  # federal AMT liability
    # var28 from TAXSIM-35 is federal income tax before credits; the Tax-Calculator
    # tcvar['c05800'] is this concept but includes AMT liability
    # while Internet-TAXSIM tcvar[28] explicitly excludes AMT liability, so
    # we have the following:
    tcvar["iitax_before_credits_ex_AMT"] = tcvar["c05800"] - tcvar["amt_liability"]
    tcvar = tcvar[
        [
            "RECID",
            "FLPDYR",
            "state",
            "iitax",
            "statetax",
            "payrolltax",
            "mtr_inctax",
            "mtr_state",
            # 'mtr_paytax',
            "c00100",
            "e02300",
            "c02500",
            # 'zero_bracket_amount',
            "post_phase_out_pe",
            "phased_out_pe",
            "c21040",
            "c04470",
            "c04800",
            "taxbc",
            "exemption_surtax",
            "gen_tax_credit",
            "non_refundable_child_odep_credit",
            "c11070",
            "c07180",
            "eitc",
            "c62100",
            "amt_liability",
            "iitax_before_credits_ex_AMT",
            "recovery_rebate_credit"
        ]
    ]
    # better mapping of to how TAXSIM-35 handles refundalbe credits in 2021
    tcvar.loc[tcvar["FLPDYR"] == 2021, "c11070"] = tcvar.loc[tcvar["FLPDYR"] == 2021, "non_refundable_child_odep_credit"]
    tcvar.round(decimals=2)
    tcvar.to_csv(filename)