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PolicyEngine / policyengine-uk

The UK's only open-source static tax-benefit microsimulation model.
https://policyengine.github.io/policyengine-uk/
GNU Affero General Public License v3.0
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Implement private school VAT #880

Closed anth-volk closed 3 months ago

anth-volk commented 3 months ago

Fixes #879.

This is a first take at implementing the private school VAT proposal from the Labour Party's 2024 manifesto.

anth-volk commented 3 months ago

This does not yet implement private school attendance rates sourced from external reports or the actual VAT rate

nikhilwoodruff commented 3 months ago
image

https://www.tandfonline.com/doi/full/10.1080/09645292.2021.1874878

anth-volk commented 3 months ago

Note: To avoid a cycle in the tax/benefit logic, the most recent iteration uses household_market_income to calculate likelihood to enroll in private school, not household_net_income. Technically, this does not accord 100% with the data used to estimate enrollment likelihood.

nikhilwoodruff commented 3 months ago

Tests passed