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- Add would_file_taxes_voluntarily input variable for tax units that file for reasons other than being required or seeking refundable credits - Update tax_unit_is_filer to use propensity variables from microdata: - required_to_file (income thresholds from IRC § 6012) - takes_up_eitc (refund-seeking behavior) - would_file_taxes_voluntarily (state requirements, documentation, habit) Closes #4286 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
- Add tax_unit_is_required_to_file for rules-based filing requirement - Add eligible_for_refundable_credits to check EITC/CTC eligibility - Add would_file_if_eligible_for_refundable_credit propensity variable - Update tax_unit_is_filer to use three-part logic: 1. Required to file (income thresholds) 2. Eligible for refundable credits AND would file to claim them 3. Would file voluntarily (state requirements, habit, documentation) This separates the refundable credit eligibility check from the propensity to file, enabling policy reforms that change credit eligibility to affect filing behavior. Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7333 +/- ##
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+ Coverage 86.56% 100.00% +13.43%
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Files 12 5 -7
Lines 134 63 -71
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- Hits 116 63 -53
+ Misses 18 0 -18
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- Use 0 for exemption_amount when personal exemption is suspended (2018+) to match the old tax_unit_is_filer logic - Simplify eligible_for_refundable_credits: eitc + refundable_ctc > 0 Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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Summary
Refactor
tax_unit_is_filerto use explicit propensity variables from microdata, enabling better calibration to SOI filer counts and policy reforms that affect filing incentives.Changes
New variables
tax_unit_is_required_to_file: Rules-based filing requirement from IRC § 6012 (income thresholds)eligible_for_refundable_credits: Whether tax unit would receive EITC or refundable CTCwould_file_if_eligible_for_refundable_credit: Input variable (~83% default) for propensity to file when eligible for creditswould_file_taxes_voluntarily: Input variable (default False) for propensity to file without requirement or credit eligibilityUpdated
tax_unit_is_filerNow uses three-part logic:
Motivation
This supports better calibration to SOI filer counts, especially for low-income filers who:
See #4283 and #4286 for background discussion.
Related PRs
Test plan
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