Update eink_st parameters and rounding rules (#803)

This PR updates income tax parameters and law references for 2024. Gesetz zur steuerlichen Freistellung des Existenzminimums 2024 has been published: [G. v. 05.12.2024 BGBl. 2024 I Nr. 386](https://www.recht.bund.de/bgbl/1/2024/386/VO.html). New parameter for Grundfreibetrag. New law reference for the full income tax tarif. Additionally, this PR applies the correct rounding rules for Ehegattensplitting. Before, we only rounded `eink_st_y_sn`. It seems like in practice, there should be some intermediate rounding steps. In particular, in the splitting case, `eink_st_y_sn` should be just the doubled individual income tax which is rounded down. Note: The parameter file seems to be inconsistent regarding whether the end of the interval or the beginning of the following interval must be used: - 2020-01-01: End of the interval. - 2021-01-01: End of the interval. - 2022-01-01: End of the interval. - 2023-01-01: Start of following interval. - 2024-01-01: Start of following interval. Here, I just keep the logic of the existing parameters for 2024. To be precise, the function should be checked, and it should be documented in the `eink_st_tarif` `note` key which value is the parameter in the yaml file. --------- Co-authored-by: Marvin Immesberger <[email protected]> Co-authored-by: Marvin Immesberger <[email protected]>
iza-institute-of-labor-economics · Dec 12, 2024 · f415ddb · f415ddb
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diff --git a/CHANGES.md b/CHANGES.md
@@ -6,6 +6,8 @@ releases are available on [Anaconda.org](https://anaconda.org/conda-forge/gettsi
 
 ## Unpublished
 
+- {gh}`803` Apply correct rounding rules for Ehegattensplitting and update EStG
+  parameters ({ghuser}`MImmesberger`, `mjbloemer`).
 - {gh}`797` Update infrastructure to use pixi and modern pre-commit hooks
   ({ghuser}`timmens`).
 - {gh}`787` Model classes for policy functions and policy environments

diff --git a/pixi.lock b/pixi.lock
diff --git a/src/_gettsim/parameters/eink_st.yaml b/src/_gettsim/parameters/eink_st.yaml
@@ -100,6 +100,7 @@ eink_st_tarif:
       upper_threshold: 250400
   2010-01-01:
     deviation_from: previous
+    reference: Artikel 1 G. v. 02.03.2009 BGBl. I S. 416
     0:
       upper_threshold: 8004
     1:
@@ -161,13 +162,13 @@ eink_st_tarif:
   2019-01-01:
     deviation_from: previous
     0:
-      upper_threshold: 9169
+      upper_threshold: 9168
     1:
-      upper_threshold: 14255
+      upper_threshold: 14254
     2:
-      upper_threshold: 55961
+      upper_threshold: 55960
     3:
-      upper_threshold: 265327
+      upper_threshold: 265326
   2020-01-01:
     deviation_from: previous
     reference: Art. 3 G. v. 29.11.2018 BGBl. I S. 2210
@@ -178,7 +179,7 @@ eink_st_tarif:
     2:
       upper_threshold: 57051
     3:
-      upper_threshold: 270501
+      upper_threshold: 270500
   2021-01-01:
     deviation_from: previous
     reference: Art. 1 G. v. 01.12.2020 BGBl. I S. 2616
@@ -189,7 +190,7 @@ eink_st_tarif:
     2:
       upper_threshold: 57918
     3:
-      upper_threshold: 274613
+      upper_threshold: 274612
   2022-01-01:
     deviation_from: previous
     reference: Art. 1 G. v. 23.05.2022 BGBl. I S. 749
@@ -208,24 +209,24 @@ eink_st_tarif:
     deviation_from: previous
     reference: Art. 2 G. v. 08.12.2022 BGBl. I S. 2230.
     0:
-      upper_threshold: 10909
+      upper_threshold: 10908
     1:
-      upper_threshold: 16000
+      upper_threshold: 15999
     2:
-      upper_threshold: 62810
+      upper_threshold: 62809
     3:
-      upper_threshold: 277826
+      upper_threshold: 277825
   2024-01-01:
     deviation_from: previous
-    reference: Art. 3 G. v. 08.12.2022 BGBl. I S. 2230.
+    reference: Art. 1 G. v. 05.12.2024 BGBl. 2024 I Nr. 386.
     0:
-      upper_threshold: 11605
+      upper_threshold: 11784
     1:
-      upper_threshold: 17006
+      upper_threshold: 17005
     2:
-      upper_threshold: 66761
+      upper_threshold: 66760
     3:
-      upper_threshold: 277826
+      upper_threshold: 277825
 rente_ertragsanteil:
   name:
     de: >-
@@ -296,3 +297,13 @@ rounding:
       base: 1
       direction: down
       reference: § 32a Abs. 1 S. 1 EStG
+  eink_st_ohne_kinderfreib_y:
+    2002-01-01:
+      base: 1
+      direction: down
+      reference: § 32a Abs. 1 S. 6 EStG
+  eink_st_mit_kinderfreib_y:
+    2002-01-01:
+      base: 1
+      direction: down
+      reference: § 32a Abs. 1 S. 6 EStG
diff --git a/src/_gettsim/parameters/eink_st_abzuege.yaml b/src/_gettsim/parameters/eink_st_abzuege.yaml
@@ -91,10 +91,7 @@ kinderfreib:
   2024-01-01:
     deviation_from: previous
     sächl_existenzmin: 3306
-    reference: >-
-      Not implemented in law yet, but announced.
-      https://www.bmfsfj.de/bmfsfj/aktuelles/alle-meldungen/
-      spuerbare-verbesserungen-fuer-familien--234802
+    reference: Art. 1 G. v. 05.12.2024 BGBl. 2024 I Nr. 386.
 vorsorge2004_vorwegabzug:
   name:
     de: Vorwegabzug der Vorsorgeaufwendungen der Rechtslage vor 2004.

diff --git a/src/_gettsim/taxes/eink_st.py b/src/_gettsim/taxes/eink_st.py
@@ -15,7 +15,8 @@
 }
 
 
-def eink_st_ohne_kinderfreib_y_sn(
+@policy_info(params_key_for_rounding="eink_st")
+def eink_st_ohne_kinderfreib_y(
     _zu_verst_eink_ohne_kinderfreib_y_sn: float,
     anz_personen_sn: int,
     eink_st_params: dict,
@@ -37,20 +38,26 @@ def eink_st_ohne_kinderfreib_y_sn(
 
     """
     zu_verst_eink_per_indiv = _zu_verst_eink_ohne_kinderfreib_y_sn / anz_personen_sn
-    out = anz_personen_sn * _eink_st_tarif(
-        zu_verst_eink_per_indiv, params=eink_st_params
-    )
+    out = _eink_st_tarif(zu_verst_eink_per_indiv, params=eink_st_params)
 
     return out
 
 
-@policy_info(end_date="2001-12-31", name_in_dag="eink_st_mit_kinderfreib_y_sn")
-def eink_st_mit_kinderfreib_y_sn_bis_2001() -> float:
+@policy_info(
+    end_date="2001-12-31",
+    name_in_dag="eink_st_mit_kinderfreib_y",
+    params_key_for_rounding="eink_st",
+)
+def eink_st_mit_kinderfreib_y_bis_2001() -> float:
     raise NotImplementedError("Tax system before 2002 is not implemented yet.")
 
 
-@policy_info(start_date="2002-01-01", name_in_dag="eink_st_mit_kinderfreib_y_sn")
-def eink_st_mit_kinderfreib_y_sn_ab_2002(
+@policy_info(
+    start_date="2002-01-01",
+    name_in_dag="eink_st_mit_kinderfreib_y",
+    params_key_for_rounding="eink_st",
+)
+def eink_st_mit_kinderfreib_y_ab_2002(
     _zu_verst_eink_mit_kinderfreib_y_sn: float,
     anz_personen_sn: int,
     eink_st_params: dict,
@@ -72,9 +79,7 @@ def eink_st_mit_kinderfreib_y_sn_ab_2002(
 
     """
     zu_verst_eink_per_indiv = _zu_verst_eink_mit_kinderfreib_y_sn / anz_personen_sn
-    out = anz_personen_sn * _eink_st_tarif(
-        zu_verst_eink_per_indiv, params=eink_st_params
-    )
+    out = _eink_st_tarif(zu_verst_eink_per_indiv, params=eink_st_params)
 
     return out
 

diff --git a/src/_gettsim_tests/test_data/arbeitsl_geld/2019/hh_id_2.yaml b/src/_gettsim_tests/test_data/arbeitsl_geld/2019/hh_id_2.yaml
@@ -41,4 +41,4 @@ inputs:
       - 12.0
 outputs:
   arbeitsl_geld_m:
-    - 789.772
+    - 789.76
diff --git a/src/_gettsim_tests/test_data/eink_st/2024/couple_1_child.yaml b/src/_gettsim_tests/test_data/eink_st/2024/couple_1_child.yaml
@@ -1,7 +1,7 @@
 ---
 info:
   note: ''
-  source: https://www.smart-rechner.de/einkommensteuer/rechner.php
+  source: Regression test.
 inputs:
   provided:
     p_id:

diff --git a/src/_gettsim_tests/test_data/eink_st/2024/couple_above_soli_freibetrag.yaml b/src/_gettsim_tests/test_data/eink_st/2024/couple_above_soli_freibetrag.yaml
@@ -1,7 +1,7 @@
 ---
 info:
   note: ''
-  source: https://www.smart-rechner.de/einkommensteuer/rechner.php
+  source: https://www.bmf-steuerrechner.de
 inputs:
   provided:
     p_id:
@@ -34,14 +34,14 @@ outputs:
     - 2
     - 2
   eink_st_ohne_kinderfreib_y_sn:
-    - 62794.0
-    - 62794.0
+    - 62726.0
+    - 62726.0
   eink_st_mit_kinderfreib_y_sn:
-    - 62794.0
-    - 62794.0
+    - 62726.0
+    - 62726.0
   abgelt_st_y_sn:
     - 0.0
     - 0.0
   soli_st_y_sn:
-    - 3157.55
-    - 3157.55
+    - 3149.45
+    - 3149.45
diff --git a/src/_gettsim_tests/test_data/eink_st/2024/single_above_soli_freibetrag.yaml b/src/_gettsim_tests/test_data/eink_st/2024/single_above_soli_freibetrag.yaml
@@ -1,7 +1,7 @@
 ---
 info:
   note: ''
-  source: https://www.smart-rechner.de/einkommensteuer/rechner.php
+  source: https://www.bmf-steuerrechner.de
 inputs:
   provided:
     p_id:
@@ -23,10 +23,10 @@ inputs:
   assumed: {}
 outputs:
   eink_st_ohne_kinderfreib_y_sn:
-    - 31397.0
+    - 31363.0
   eink_st_mit_kinderfreib_y_sn:
-    - 31397.0
+    - 31363.0
   abgelt_st_y_sn:
     - 0.0
   soli_st_y_sn:
-    - 1578.77
+    - 1574.72
diff --git a/src/_gettsim_tests/test_data/eink_st/2024/single_below_soli_freibetrag.yaml b/src/_gettsim_tests/test_data/eink_st/2024/single_below_soli_freibetrag.yaml
@@ -1,7 +1,7 @@
 ---
 info:
   note: ''
-  source: https://www.smart-rechner.de/einkommensteuer/rechner.php
+  source: https://www.bmf-steuerrechner.de
 inputs:
   provided:
     p_id:
@@ -23,9 +23,9 @@ inputs:
   assumed: {}
 outputs:
   eink_st_ohne_kinderfreib_y_sn:
-    - 10906.0
+    - 10872.0
   eink_st_mit_kinderfreib_y_sn:
-    - 10906.0
+    - 10872.0
   abgelt_st_y_sn:
     - 0.0
   soli_st_y_sn:
-Original file line number
+Diff line change
@@ Expand Up / @@ -41,4 +41,4 @@ inputs: @@
           - 12.0
     outputs:
       arbeitsl_geld_m:
-        - 789.772
+        - 789.76