Properly calculate dividend interest, Dividend Allowance, and Personal Allowance

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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Properly calculate dividend interest, Dividend Allowance, and Personal Allowance #900

Closed anth-volk closed 1 month ago

anth-volk commented 1 month ago

Fixes #896.

For a more in-depth explanation of the cases these changes cover, see the description in #896. This PR ensures that Personal Allowance and Dividend Allowance are properly calculated in cases where a portion of an individual's dividend income is covered by the Personal Allowance.

Note: This PR builds on top of #891, and the merging this PR will merge all of that PR's code changes, as well. This should be reviewed after that is merged to prevent duplication of review efforts.

anth-volk commented 1 month ago

Dropping in favor of a new PR in light of methodological issues