Fix high-income tax calculation bug (#1337)

* Fix high-income tax change bug

* Update tests

Author: nikhilwoodruff

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: patch
+  changes:
+    fixed:
+    - Removed bug-causing high income tax change variable.

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: -33.3
-    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
+- name: Raise basic rate by 1pp
+  expected_impact: 8.0
+  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: -1.4
+  parameters:
+    gov.hmrc.child_benefit.amount.additional: 25
+- name: Reduce Universal Credit taper rate to 20%
+  expected_impact: -36.0
+  parameters:
+    gov.dwp.universal_credit.means_test.reduction_rate: 0.2
+- name: Raise Class 1 main employee NICs rate to 10%
+  expected_impact: 12.4
+  parameters:
+    gov.hmrc.national_insurance.class_1.rates.employee.main: 0.1
+- name: Raise VAT standard rate by 2pp
+  expected_impact: 21.2
+  parameters:
+    gov.hmrc.vat.standard_rate: 0.22
+- name: Raise additional rate by 3pp
+  expected_impact: 5.3
+  parameters:
+    gov.hmrc.income_tax.rates.uk[2].rate: 0.48

policyengine_uk/variables/contrib/policyengine/high_income_incident_tax_change.py

@@ -30,7 +30,6 @@ class gov_tax(Variable):
         "private_school_vat",
         "corporate_incident_tax_revenue_change",
         "consumer_incident_tax_revenue_change",
-        "high_income_incident_tax_change",
         "ni_employer",
         "student_loan_repayments",
         "vat",

policyengine_uk/variables/gov/gov_tax.py

@@ -29,7 +29,6 @@ class household_tax(Variable):
         "private_school_vat",
         "corporate_incident_tax_revenue_change",
         "consumer_incident_tax_revenue_change",
-        "high_income_incident_tax_change",
         "employer_ni_response_capital_incidence",
         "employer_ni_response_consumer_incidence",
         "student_loan_repayments",