taxsim-py

taxsim-py is a dataframe-oriented Python implementation of NBER TAXSIM, independent of and not affiliated with NBER. It calculates federal income tax, payroll tax, and state income tax for household records, using Polars DataFrame or LazyFrame inputs and clear variable names (TAXSIM's v1-style names only on request).

Documentation · Try the calculator in your browser

Install

pip install taxsim-py

Basic use

Every row needs mstat and state (TAXSIM codes, or Census FIPS with state_id_type="fips"). Include year in the data or pass year=.

import polars as pl

from taxsim_py import calculate_taxes

households = pl.DataFrame(
    {
        "year": [2021, 2021],
        "state": [6, 36],       # California, New York
        "mstat": [1, 2],        # single, married filing jointly
        "page": [45, 50],
        "pwages": [50_000, 80_000],
        "swages": [0, 40_000],
        "depx": [0, 2],
    }
)

taxes = calculate_taxes(households)
print(taxes.select("fiitax", "fica", "siitax"))

The result is the input plus fiitax (federal income tax), fica (payroll taxes), siitax (state income tax) and other outputs, and frate/srate (marginal rates) when requested. Missing inputs default to zero (dep13, dep17 and dep18 default to depx). idtl=2 adds detailed federal and state worksheets, taxsim_names=True renames them to TAXSIM's labels, and keep_intermediate=True keeps every intermediate column for auditing.

Calculation modes

statutory (default) uses the canonical parameter tables and reviewed corrections to TAXSIM. calculation_mode="taxsim" reproduces the compiled TAXSIM, for replication and comparison; it is not recommended for new analysis.

In the browser

The calculator runs taxsim-py in the page through Pyodide: a form for one household, and a CSV upload for many. Nothing is sent to a server. From Python, taxsim_py.calculate_row({...}) takes a dict of TAXSIM inputs and returns a dict of inputs plus results.

Command line

taxsim-py households.csv taxes.parquet
taxsim-py households.dta                 # CSV on standard output
taxsim-py households.csv taxes.csv --mode taxsim --batch-rows 50000 --workers 4

File types come from the extensions: csv, tsv, parquet, arrow, ndjson, and Stata (dta), SPSS (sav, zsav) and SAS (sas7bdat, read only) with the optional reader (pip install "taxsim-py[readstat]", which adds polars-readstat). Use --input-format/--output-format when the extension is not useful and --lowercase for SAS files with uppercase names. The same readers are taxsim_py.io.tables.read_table and write_table.

What is supported

• Years: federal tax 1960-2025 and state tax 1977-2025, all actual law. Other years raise an error.
• States: all 50 states and DC (TAXSIM codes 1-51; 0 means no state). States without an income tax return 0, except Washington's Working Families credit in statutory mode.
• Inputs: TAXSIM's 35 inputs, with the same meanings and units, plus the optional children_under_3, children_under_4 and children_under_7. Two conventions: psemp/ssemp get no qualified business income deduction (use pbusinc/pprofinc), and pensions is the kind of pension each state exempts.
• Accuracy: in taxsim mode, to the cent against the compiled TAXSIM on the validation matrix, apart from logged TAXSIM errors. statutory mode follows the law where TAXSIM is wrong (Statutory corrections); its remaining differences from PolicyEngine-US (2022-2025) are in the PolicyEngine comparison.
• Not modelled: items TAXSIM has no input for, such as 2025 deductions for tips, overtime and car-loan interest, and Washington's capital gains tax.
• Speed: on a mixed 42-state batch, 1,000,000 rows including marginal rates take about 7.4 s and 2.8 GiB. The compiled TAXSIM takes 17.2 s for the same calculation. batch_rows and max_year_workers limit memory. See Performance.

Documentation

Start with the user guide. Also: Statutory corrections, Performance and PolicyEngine comparison.

License

MIT; see LICENSE.