test_tax_expenditures.py

"""
Test 2023 and 2026 tax expenditures calculated using tmd files
against expected tax expenditure values in the tests folder.
"""

import difflib
import pytest
import numpy as np
import pandas as pd
from tmd.utils.taxcalc_utils import get_tax_expenditure_results
from tmd.storage import STORAGE_FOLDER


@pytest.mark.taxexpdiffs
def test_tax_exp_diffs(
    tests_folder,
    tmd_variables,
    tmd_weights_path,
    tmd_growfactors_path,
):
    _ = get_tax_expenditure_results(
        tmd_variables,
        2021,  # input variables data year
        2023,  # simulation year for tax expenditure estimates
        tmd_weights_path,
        tmd_growfactors_path,
    )
    _ = get_tax_expenditure_results(
        tmd_variables,
        2021,  # input variables data year
        2026,  # simulation year for tax expenditure estimates
        tmd_weights_path,
        tmd_growfactors_path,
    )
    act_path = STORAGE_FOLDER / "output" / "tax_expenditures"
    exp_path = tests_folder / "expected_tax_expenditures"
    actdf = pd.read_csv(act_path, sep=" ", header=None)
    expdf = pd.read_csv(exp_path, sep=" ", header=None)
    assert actdf.shape == expdf.shape, "actdf and expdf are not the same shape"
    # compare actdf and expdf rows
    same = True
    # ... compare 2026 itax revenue row using a larger relative diff tolerance
    itax2026_index = int(len(expdf) / 2 + 1)
    actval = actdf.iat[itax2026_index, 3]
    expval = expdf.iat[itax2026_index, 3]
    if not np.allclose(actval, expval, atol=0.0, rtol=0.09):
        same = False
    actdf.drop(index=itax2026_index, inplace=True)
    expdf.drop(index=itax2026_index, inplace=True)
    # ... compare all other rows using a smaller relative diff tolerance
    actval = actdf.iloc[:, 3].to_numpy(dtype=np.float64)
    expval = expdf.iloc[:, 3].to_numpy(dtype=np.float64)
    reltol = 0.011
    if not np.allclose(actval, expval, atol=0.0, rtol=reltol):
        same = False
    if same:
        return
    # if same is False
    with open(act_path, "r", encoding="utf-8") as actfile:
        act = actfile.readlines()
    with open(exp_path, "r", encoding="utf-8") as expfile:
        exp = expfile.readlines()
    diffs = list(
        difflib.context_diff(act, exp, fromfile="actual", tofile="expect", n=0)
    )
    if len(diffs) > 0:
        emsg = "\nThere are actual vs expect tax expenditure differences:\n"
        for line in diffs:
            emsg += line
        raise ValueError(emsg)