{"action":"created","issue":{"url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/379","labels_url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/379/labels{/name}","comments_url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/379/comments","events_url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/379/events","html_url":"https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379","id":110711491,"number":379,"title":"[WIP]Use CPS earning split ratio to calculate FICA social security tax","user":{"login":"Amy-Xu","id":10549597,"avatar_url":"https://avatars.githubusercontent.com/u/10549597?v=3","gravatar_id":"","url":"https://api.github.com/users/Amy-Xu","html_url":"https://github.com/Amy-Xu","followers_url":"https://api.github.com/users/Amy-Xu/followers","following_url":"https://api.github.com/users/Amy-Xu/following{/other_user}","gists_url":"https://api.github.com/users/Amy-Xu/gists{/gist_id}","starred_url":"https://api.github.com/users/Amy-Xu/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/Amy-Xu/subscriptions","organizations_url":"https://api.github.com/users/Amy-Xu/orgs","repos_url":"https://api.github.com/users/Amy-Xu/repos","events_url":"https://api.github.com/users/Amy-Xu/events{/privacy}","received_events_url":"https://api.github.com/users/Amy-Xu/received_events","type":"User","site_admin":false},"labels":[],"state":"open","locked":false,"assignee":null,"milestone":null,"comments":16,"created_at":"2015-10-09T18:18:00Z","updated_at":"2015-10-11T17:56:07Z","closed_at":null,"pull_request":{"url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/pulls/379","html_url":"https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379","diff_url":"https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379.diff","patch_url":"https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379.patch"},"body":"CPS provides the wage of household head and spouse separately. In this PR, earning split ratios are calculated based on the two CPS variables, for married filing jointly couples only. Then FICA social security ceiling can be applied to the head and spouse separately for a more accurate calculation of payroll tax. But it seems the current payroll total is about 100 billions lower than CBO estimates. @martinholmer @feenberg @MattHJensen Any suggestions/feedback on this? Thanks!"},"comment":{"url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/comments/147230331","html_url":"https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379#issuecomment-147230331","issue_url":"https://api.github.com/repos/OpenSourcePolicyCenter/Tax-Calculator/issues/379","id":147230331,"user":{"login":"GoFroggyRun","id":13324931,"avatar_url":"https://avatars.githubusercontent.com/u/13324931?v=3","gravatar_id":"","url":"https://api.github.com/users/GoFroggyRun","html_url":"https://github.com/GoFroggyRun","followers_url":"https://api.github.com/users/GoFroggyRun/followers","following_url":"https://api.github.com/users/GoFroggyRun/following{/other_user}","gists_url":"https://api.github.com/users/GoFroggyRun/gists{/gist_id}","starred_url":"https://api.github.com/users/GoFroggyRun/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/GoFroggyRun/subscriptions","organizations_url":"https://api.github.com/users/GoFroggyRun/orgs","repos_url":"https://api.github.com/users/GoFroggyRun/repos","events_url":"https://api.github.com/users/GoFroggyRun/events{/privacy}","received_events_url":"https://api.github.com/users/GoFroggyRun/received_events","type":"User","site_admin":false},"created_at":"2015-10-11T17:56:07Z","updated_at":"2015-10-11T17:56:07Z","body":"Yes. You are right. But I was thinking if we could skip the intermediate\n`total` value while get the `_earning_split` within one function. And\nruling out such case would be helpful. I guess at this moment we are happy\nwith the current code.\n\nOn Sun, Oct 11, 2015 at 1:33 PM, feenberg <notifications@github.com> wrote:\n\n>\n>\n> On Sun, 11 Oct 2015, Sean.Wang wrote:\n>\n> >\n> > While dealing with the weighted averaged of _fica under 09 logic, it\n> turns out that there are quite a few\n> > observations that have MARS == 2 but (wage_head + wage_spouse) == 0, for\n> some reason. So I'd suggest to\n> > modify the way total is calculated a little bit to take care of this\n> special case:\n> > total = np.where(np.logical_and(self.MARS == 2, (self.wage_head +\n> self.wage_spouse) != 0), self.wage_head +\n> > self.wage_spouse, 0).\n>\n> Total wages zero is perfectly legitimate. I can't tell what the proposed\n> code does - does it just make total wage zero? Odd that that would be a\n> special case. Or does it make the total missing. That shouldn't be\n> necessary, the wage isn't missing, it is zero.\n>\n> Is the problem not having a way to allocate the finite increment to wage\n> between husband and wife? In that case there needs to be an arbitrary\n> allocation, or perhaps one informed by the CPS average split for low wage\n> taxpayers.\n>\n> dan\n>\n> >\n> > cc @MattHJensen\n> >\n> > —\n> > Reply to this email directly or view it on\n> > GitHub.[AHvQVTAgXvyXC1DxOD1CKLOIwFi6KHWCks5o6nNxgaJpZM4GMSaz.gif]\n> >\n> >\n> >\n>\n> —\n> Reply to this email directly or view it on GitHub\n> <https://github.com/OpenSourcePolicyCenter/Tax-Calculator/pull/379#issuecomment-147223475>\n> .\n>\n"}}