{"action":"created","issue":{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/973","repository_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator","labels_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/973/labels{/name}","comments_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/973/comments","events_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/973/events","html_url":"https://github.com/open-source-economics/Tax-Calculator/pull/973","id":181722687,"number":973,"title":"Add parameter to allow LTCG+QDIV income to be taxed as other income","user":{"login":"martinholmer","id":12170745,"avatar_url":"https://avatars.githubusercontent.com/u/12170745?v=3","gravatar_id":"","url":"https://api.github.com/users/martinholmer","html_url":"https://github.com/martinholmer","followers_url":"https://api.github.com/users/martinholmer/followers","following_url":"https://api.github.com/users/martinholmer/following{/other_user}","gists_url":"https://api.github.com/users/martinholmer/gists{/gist_id}","starred_url":"https://api.github.com/users/martinholmer/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/martinholmer/subscriptions","organizations_url":"https://api.github.com/users/martinholmer/orgs","repos_url":"https://api.github.com/users/martinholmer/repos","events_url":"https://api.github.com/users/martinholmer/events{/privacy}","received_events_url":"https://api.github.com/users/martinholmer/received_events","type":"User","site_admin":false},"labels":[{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/labels/in%20progress","name":"in progress","color":"ededed"}],"state":"open","locked":false,"assignee":null,"assignees":[],"milestone":null,"comments":0,"created_at":"2016-10-07T17:15:15Z","updated_at":"2016-10-07T17:18:10Z","closed_at":null,"pull_request":{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/pulls/973","html_url":"https://github.com/open-source-economics/Tax-Calculator/pull/973","diff_url":"https://github.com/open-source-economics/Tax-Calculator/pull/973.diff","patch_url":"https://github.com/open-source-economics/Tax-Calculator/pull/973.patch"},"body":"This pull request attempts to provide an easy-to-use policy parameter that causes long-term capital gains and qualified dividends to be taxed at the same rates as wage and salary income.  The changes in this pull request have no effect on current-law tax results, but these changes need review to determine if they do tax calculations correctly when the new `_CG_as_II` parameter is set to one.\r\n\r\nSuch a reform raises 2016 income tax revenue by almost $41.9 billion.  I have no idea if that is a plausible revenue increase when eliminating the special tax treatment of LTCG+QDIV\r\nincome.\r\n```\r\ntax-calculator$ cp ../tax-calculator-data/puf.csv .\r\ntax-calculator$ python inctax.py puf.csv 2016 --weights\r\ntax-calculator$ cat cgsame.json\r\n{ \"_CG_as_II\": {\"2016\": [1] } }\r\ntax-calculator$ python inctax.py puf.csv 2016 --weights --reform cgsame.json \r\ntax-calculator$ ll puf*\r\n-rw-r--r--  1 mrh  staff  39385372 Oct  7 12:34 puf-16.out-inctax\r\n-rw-r--r--  1 mrh  staff  39391761 Oct  7 12:37 puf-16.out-inctax-cgsame\r\n-rw-r--r--@ 1 mrh  staff  52839666 Oct  7 12:32 puf.csv\r\ntax-calculator$ awk '{rev+=$4*$29}END{print rev}' puf-16.out-inctax\r\n9.27552e+11\r\ntax-calculator$ awk '{rev+=$4*$29}END{print rev}' puf-16.out-inctax-cgsame \r\n9.69409e+11\r\n```\r\n\r\n@MattHJensen @feenberg @codykallen @Amy-Xu @GoFroggyRun @andersonfrailey "},"comment":{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/comments/252309949","html_url":"https://github.com/open-source-economics/Tax-Calculator/pull/973#issuecomment-252309949","issue_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/973","id":252309949,"user":{"login":"codecov-io","id":8655789,"avatar_url":"https://avatars.githubusercontent.com/u/8655789?v=3","gravatar_id":"","url":"https://api.github.com/users/codecov-io","html_url":"https://github.com/codecov-io","followers_url":"https://api.github.com/users/codecov-io/followers","following_url":"https://api.github.com/users/codecov-io/following{/other_user}","gists_url":"https://api.github.com/users/codecov-io/gists{/gist_id}","starred_url":"https://api.github.com/users/codecov-io/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/codecov-io/subscriptions","organizations_url":"https://api.github.com/users/codecov-io/orgs","repos_url":"https://api.github.com/users/codecov-io/repos","events_url":"https://api.github.com/users/codecov-io/events{/privacy}","received_events_url":"https://api.github.com/users/codecov-io/received_events","type":"User","site_admin":false},"created_at":"2016-10-07T17:18:10Z","updated_at":"2016-10-07T17:18:10Z","body":"## [Current coverage](https://codecov.io/gh/open-source-economics/Tax-Calculator/pull/973?src=pr) is 98.27% (diff: 100%)\n> Merging [#973](https://codecov.io/gh/open-source-economics/Tax-Calculator/pull/973?src=pr) into [master](https://codecov.io/gh/open-source-economics/Tax-Calculator/branch/master?src=pr) will not change coverage\n\n```diff\n@@             master       #973   diff @@\n==========================================\n  Files            35         35          \n  Lines          2085       2085          \n  Methods           0          0          \n  Messages          0          0          \n  Branches          0          0          \n==========================================\n  Hits           2049       2049          \n  Misses           36         36          \n  Partials          0          0          \n```\n\n> Powered by [Codecov](https://codecov.io?src=pr). Last update [591dc12...3f6f104](https://codecov.io/gh/open-source-economics/Tax-Calculator/compare/591dc120a37e0f283cf0e1728c596166432b8f8e...3f6f1048044ec03f24e9763bc5de500caae30585?src=pr)"}}
{"actor":{"display_login":"codecov-io"}}