{"action":"created","issue":{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/222","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/222/labels{/name}","comments_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/222/comments","events_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/222/events","html_url":"https://github.com/open-source-economics/Tax-Calculator/issues/222","id":66732238,"number":222,"title":"create an 'Expanded Income' measure 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distributional tables currently use AGI as the tab variable. Instead they should use an \"expanded income\" measure that more accurately reflects economic well being. \r\n\r\nOur first step should be to get close to JCT's measure of expanded income. We should be able to get the data from the source listed in the parenthesis. \r\n\r\nExpanded income = \r\nAdjusted gross income (puf)\r\n+ tax-exempt interest (puf)\r\n+ workers' compensation (cps)\r\n+ nontaxable social security benefits (puf: gross-taxable) \r\n+ excluded income of U.S. citizens living abroad (?)\r\n+ value of Medicare benfits in excess of premiums paid (?)\r\n+ minimum tax preferences (puf or [OTA paper](http://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/ota87.pdf))\r\n+ employer contributions for health plans (aligned MEPS + CPS)\r\n+ employer contributions to life insurance (?)\r\n+ employer share of payroll taxes (puf)\r\n\r\nThe main outstanding items are\r\n- [x] Aggregate all of the items from the puf\r\n- [ ] Impute minimum tax preferences from [OTA paper](http://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/ota87.pdf)\r\n- [ ] Impute employer contributions for health plans\r\n- [ ] Find and exploit sources for the ?s\r\n\r\nUseful docs:\r\n\r\n- [JCT: Overview of the definition of income used by the staff of the joint committee on taxation in distributional analyses](https://www.jct.gov/publications.html?func=startdown&id=4408)\r\n- [TPC: Measuring income for distributional analysis](http://www.taxpolicycenter.org/UploadedPDF/412871-measuring-income.pdf)"},"comment":{"url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/comments/228886283","html_url":"https://github.com/open-source-economics/Tax-Calculator/issues/222#issuecomment-228886283","issue_url":"https://api.github.com/repos/open-source-economics/Tax-Calculator/issues/222","id":228886283,"user":{"login":"MattHJensen","id":8301092,"avatar_url":"https://avatars.githubusercontent.com/u/8301092?v=3","gravatar_id":"","url":"https://api.github.com/users/MattHJensen","html_url":"https://github.com/MattHJensen","followers_url":"https://api.github.com/users/MattHJensen/followers","following_url":"https://api.github.com/users/MattHJensen/following{/other_user}","gists_url":"https://api.github.com/users/MattHJensen/gists{/gist_id}","starred_url":"https://api.github.com/users/MattHJensen/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/MattHJensen/subscriptions","organizations_url":"https://api.github.com/users/MattHJensen/orgs","repos_url":"https://api.github.com/users/MattHJensen/repos","events_url":"https://api.github.com/users/MattHJensen/events{/privacy}","received_events_url":"https://api.github.com/users/MattHJensen/received_events","type":"User","site_admin":false},"created_at":"2016-06-27T21:48:48Z","updated_at":"2016-06-27T21:48:48Z","body":"I learned from Dan that Gruber might be a source of imputation coefficients that we can use employer contributions for health plans. 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