Merge pull request #1330 from PolicyEngine/fix/incidence-bug

Fix/incidence bug

Author: janton10

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+      - Fix bug in capital/consumer incidence.

policyengine_uk/tests/microsimulation/reforms_config.yaml

@@ -1,33 +1,33 @@
 reforms:
-- name: Raise basic rate by 1pp
-  expected_impact: 8.1
-  parameters:
-    gov.hmrc.income_tax.rates.uk[0].rate: 0.21
-- name: Raise higher rate by 1pp
-  expected_impact: 5.0
-  parameters:
-    gov.hmrc.income_tax.rates.uk[1].rate: 0.42
-- name: Raise personal allowance by ~800GBP/year
-  expected_impact: 0.7
-  parameters:
-    gov.hmrc.income_tax.allowances.personal_allowance.amount: 13000
-- name: Raise child benefit by 25GBP/week per additional child
-  expected_impact: -1.3
-  parameters:
-    gov.hmrc.child_benefit.amount.additional: 25
-- name: Reduce Universal Credit taper rate to 20%
-  expected_impact: -33.4
-  parameters:
-    gov.dwp.universal_credit.means_test.reduction_rate: 0.2
-- name: Raise Class 1 main employee NICs rate to 10%
-  expected_impact: 12.5
-  parameters:
-    gov.hmrc.national_insurance.class_1.rates.employee.main: 0.1
-- name: Raise VAT standard rate by 2pp
-  expected_impact: 21.1
-  parameters:
-    gov.hmrc.vat.standard_rate: 0.22
-- name: Raise additional rate by 3pp
-  expected_impact: 5.2
-  parameters:
-    gov.hmrc.income_tax.rates.uk[2].rate: 0.48
+  - name: Raise basic rate by 1pp
+    expected_impact: 8.1
+    parameters:
+      gov.hmrc.income_tax.rates.uk[0].rate: 0.21
+  - name: Raise higher rate by 1pp
+    expected_impact: 5.0
+    parameters:
+      gov.hmrc.income_tax.rates.uk[1].rate: 0.42
+  - name: Raise personal allowance by ~800GBP/year
+    expected_impact: 0.7
+    parameters:
+      gov.hmrc.income_tax.allowances.personal_allowance.amount: 13000
+  - name: Raise child benefit by 25GBP/week per additional child
+    expected_impact: -1.3
+    parameters:
+      gov.hmrc.child_benefit.amount.additional: 25
+  - name: Reduce Universal Credit taper rate to 20%
+    expected_impact: -33.3
+    parameters:
+      gov.dwp.universal_credit.means_test.reduction_rate: 0.2
+  - name: Raise Class 1 main employee NICs rate to 10%
+    expected_impact: 12.5
+    parameters:
+      gov.hmrc.national_insurance.class_1.rates.employee.main: 0.1
+  - name: Raise VAT standard rate by 2pp
+    expected_impact: 21.1
+    parameters:
+      gov.hmrc.vat.standard_rate: 0.22
+  - name: Raise additional rate by 3pp
+    expected_impact: 5.2
+    parameters:
+      gov.hmrc.income_tax.rates.uk[2].rate: 0.48

policyengine_uk/variables/contrib/policyengine/employer_ni/employer_ni_response_capital_incidence.py

@@ -36,7 +36,7 @@ def formula(person, period, parameters):
         value = (
             amount_paid_by_employers
             * share_of_total_wealth
-            * capital_incidence
+            * emp_ni.capital_incidence
         )
 
         if total_wealth == 0:

policyengine_uk/variables/contrib/policyengine/employer_ni/employer_ni_response_consumer_incidence.py

@@ -36,7 +36,7 @@ def formula(person, period, parameters):
         value = (
             amount_paid_by_employers
             * share_of_total_consumption
-            * consumer_incidence
+            * emp_ni.consumer_incidence
         )
 
         if total_consumption == 0: