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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: Kindergeldübertrag #742

Closed MImmesberger closed 4 months ago

MImmesberger commented 5 months ago

Bug description

The current version of GETTSIM doesn't support the Kindergeldübertrag.

The Kindergeldübertrag is relevant whenever children are not part of the Bedarfsgemeinschaft of their parents (e.g. due to enough income through Unterhalt). Then, the Kindergeld that is not necessary to cover the needs of the child are considered as parental income for Bürgergeld.

MImmesberger commented 5 months ago

To do this, we need to transfer the Kindergeld computed on the parental level back to the children (to compare Bedarf and Einkommen) and then transfer the Übertrag back to parents.

This website suggests that when transferring Kindergeld from parents to children, children do not receive the actual amount of Kindergeld they are responsible for on the parental level (then, the first born child would get a different amount than the second child), but they receive an average (total Kindergeld divided by number of children). I don't have a better source for this, but it seems very plausible.

hmgaudecker commented 5 months ago

Only matters until 2022 anyhow, right? If anyone ever needs it at this level of detail in the past, they can implement it. For now, just use whatever is easiest to implement in the current policy environment and flag it for the past.

MImmesberger commented 5 months ago

Yes exactly. But the website implies we don't have to distinguish between the two regimes, two birds with one stone.

hmgaudecker commented 5 months ago

I did not follow the link, was just worried that dividing by "the number of children" might need some work in case this is not about children in the bg but about all children of a parent, which might be living with the former partner etc.

All the better if that is no problem!

ChristianZimpelmann commented 5 months ago

This seems to be an important step towards endogenizing eigenbedarf_gedeckt #622.