Add TAXSIM-compatible marginal tax rates (frate, srate, ficar)#770
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PavelMakarchuk merged 9 commits intomainfrom Mar 19, 2026
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Add TAXSIM-compatible marginal tax rates (frate, srate, ficar)#770PavelMakarchuk merged 9 commits intomainfrom
PavelMakarchuk merged 9 commits intomainfrom
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…car) Implements marginal rate calculation matching TAXSIM-35 methodology: - Perturbs employment income (wages only, not self-employment) - Splits perturbation proportionally between primary and spouse (weighted average earnings, matching TAXSIM mtr=11) - Uses $100 delta for float32 precision stability - Returns rates as percentages to match TAXSIM output format Rates are computed via a second simulation (branch in microsim path, deepcopy in single-household path) measuring the change in each tax component independently: - frate: federal income tax marginal rate - srate: state income tax marginal rate - ficar: FICA (employee payroll tax) marginal rate Depends on policyengine-us#7791 for upstream variable support. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
- Add marginal rate methodology section to documentation page - Mark frate/srate/ficar as implemented in output variable table - Show descriptive variable names (e.g., "income_tax (via perturbation)") Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
…XSIM-35 TAXSIM-35 reports ficar as the combined employee+employer FICA rate (~15.3%), not just the employee portion (~7.65%). Updated both the single-household and batch paths to sum employee_payroll_tax, employer_social_security_tax, and employer_medicare_tax. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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- frate now includes additional_medicare_tax in the perturbation, matching TAXSIM's definition of federal marginal rate - Disable ficar (TAXSIM always returns 0 for this field) Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
The exe/output_mapper code path in marginal_rates.py still had the old bugs: frate missing additional_medicare_tax and ficar still being computed. Align with the microsim-path fixes from e4a60b6. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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Summary
Implements marginal tax rate computation matching TAXSIM-35 methodology, enabling comparison of marginal rates between PolicyEngine and TAXSIM.
Methodology (matching TAXSIM-35)
mtr=11)Implementation
policyengine_runner.py): Uses simulation branching to compute perturbed taxes vectorizedoutput_mapper.pyviamarginal_rates.py): Deep-copies the situation and runs a second simulationChanges
policyengine_taxsim/core/marginal_rates.py— shared marginal rate computationvariable_mappings.yaml— frate/srate/ficar marked as implementedpolicyengine_runner.py— microsim marginal rate computation via branchingoutput_mapper.py— single-household marginal rate supportTest plan
Dependencies
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