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: Unclear Grundfreibetrag 2015 #656

Open JakobWegmann opened 1 year ago

JakobWegmann commented 1 year ago

Bug description

The Grundfreibetrag 2015 was changed in July 2015 for the calculation of the income tax 2015. So the income tax should be calculated based on the value implemented in July, whereas Lohnsteuer and all wage replacements should be calculated based on the old value.


Problem description

PR #655 changes the date of the reform to July 2015. See also here. As a consequence, if the income tax 2015 is calculated at the 1st of January 2015, the old Grundfreibetrag would be used.

Also, as the previously implemented 2015 tests for Arbeitslosengeld I were based on the Grundfreibetrag enacted in July 2015, these tests now fail. Therefore, they are now marked with xfail and should be replaced with correct tests in the future.