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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BUG: Income of children for Kinderzuschlag currently takes `arbeitsl_geld_2_eink_anr_frei_m` into account #651

Open ChristianZimpelmann opened 1 year ago

ChristianZimpelmann commented 1 year ago

Bug description

In the function kinderzuschl_kindereink_abzug_m, we currently substract arbeitsl_geld_2_eink_anr_frei_m (introduced in #590). The remaining income is then multiplied by the deduction rate of 0.45. Based on discussions during the KGS introduction project, I am no longer sure whether this is correct.

The problem is that it seems difficult to find good test cases: #647.

ToDo