Potential parameter changes - Githubissues

PSLmodels / Business-Taxation

USA Corporate and Pass-Through Business Tax Model

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Potential parameter changes #123

Closed codykallen closed 5 years ago

codykallen commented 5 years ago

This issue is intended to list potential changes to policy parameters.

Interest deductibility:

Split out interest income and interest paid deduction.
Drop net_intPaid_corp_hc
Add parameter for inclusion of corporate interest income (or not).
Consider parameter for inclusion of corporate interest expense (although redundant).
Add parameters for section 163(j):
- Indicator for whether adjusted taxable income is before/after depreciation/amortization/depletion
- Share of adjusted taxable income against which to offset net interest

Portfolio income parameters:

Share of capital gain/loss (on financial assets) included in taxable income
Share of municipal interest income included in taxable income

International parameters:

FDII deduction rate (probably useless)
Compute FDI share in DomesticMNE class

codykallen commented 5 years ago

This has been completed by #127.