iza-institute-of-labor-economics / gettsim

The GErman Taxes and Transfers SIMulator
https://gettsim.readthedocs.io/
GNU Affero General Public License v3.0
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Variable for number of claimed Kinderfreibeträge #407

Closed JakobWegmann closed 7 months ago

JakobWegmann commented 2 years ago

Current and desired situation

Currently, the amount of Kinderfreibetrag (eink_st_kinderfreib_tu) is calculated based on the number of children with a claim on Kindergeld (anz_kinder_mit_kindergeld_tu) within the tax unit. So far, there exists no variable for the number of claimed Kinderfreibetrag. This is a problem as the claimed Kinderfreibetrag can be split up after divorce.

When not provided as part of columns_overriding_functions, the variable anz_kinder_mit_kindergeld_tu is calculated in aggregation_kindergeld in kindergeld.py based on the number of children with the bool kindergeld_anspruch being equal to 1 and therefore only allows integers.

Proposed implementation

Implementing a new variable anz_kinder_kinderfreib_tu.

The issue is strongly related to #379 as the exact implementation depends on the used "household concept" and the interaction between Unterhaltsvorschuss, Kindergeld and Kinderfreibetrag (see discussion here).

MImmesberger commented 7 months ago

Closed via #676