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SSASIM input table TAX_RI

Contains a foreign-key pointer to rows in the TAXR_RI table and parameters that influence the size of aggregate income tax revenue to OASI trust fund generated by taxation of benefits.

Parent table is: RUN

Child table is: TAXR_RI

Go to SSASIM input parameters overview

SSASIM:   TAX_RI . id
Identifies set of OASI tax policy parameters specified on this row of table, so id value should be unique.

Valid values: 1 to 999999999 (nine digits), Integer

Source code: tax.h and tax.cpp

SSASIM:   TAX_RI . notes
Describes specification of table row in free-form note.

Valid values: any ASCII text (Note: do not copy and paste from a word processor because of the possibility of embedded non-ASCII characters.)

Source code: notes are not read by the model

SSASIM:   TAX_RI . taxr_ri_id
Specifies foreign-key id value that points to rows in TAXR_RI table that contain OASI payroll tax rates, a parameter that represent reform-induced shifts in the level of aggregate benefit taxation, and general revenue transfer rates.

Valid values: 1 to 999999999 (nine digits), Integer

Source code: tax.h and tax.cpp

SSASIM:   TAX_RI . bentax_sim
Specifies whether individual benefit-taxation amounts simulated by GEMINI are aggregated to estimate annual trust fund revenue from the income taxation of OASI benefits (when TAX_RI.bentax_sim=T) or whether the aggregate benefit-taxation income rate function described below is used (when TAX_RI.bentax_sim=F).

IMPORTANT NOTE: be sure to set both the GEMINI input parameters RUN.use_inctax and RUN.olc_inctax to true when setting TAX_RI.bentax_sim to true; and, of course, the SSASIM input parameter RUN.olc_mode must also be set to true.

WARNING: setting TAX_RI.bentax_sim=T will produce under estimates in calendar years before 2060 because people born before 1935 are missing (that is, the OLC mode simulates only people born in 1935 and after and assumes people can live as long as 125 years).

Valid values: T (=1) or F (=0) (for true or false), Logical

Source code: tax.h and tax.cpp

SSASIM:   TAX_RI . bentax_c
Specifies the value of the ratio of benefit income tax revenues to total OASI program benefits in RUN.year_zero, where this ratio is expressed in percentage terms. See the related bentax_max and bentax_adj fields for more information. These three parameters of the aggregate benefit-taxation income rate function are used when bentax_sim is false.

Valid values: 0.0 to 100.0, Real

Source code: tax.h and tax.cpp (see the calculate_benefit_tax_results function for details)

SSASIM:   TAX_RI . bentax_c_x
Specifies the value of the extra amount that is added to bentax_c when operating in OLC mode. Value is ignored when not operating in OLC mode.

Valid values: -3.0 to +3.0, Real

Source code: tax.h and tax.cpp (see read_tax_tables function)

SSASIM:   TAX_RI . bentax_max
Specifies the value of the M parameter in the following equation for the ratio of OASI trust-fund revenues from income taxation of benefits to total OASI benefits paid (including account annuity payments and periodic withdrawals). The equation is as follows: R = C + ( M - C ) * ( 1 - exp( A * D ) ), where C denotes bentax_c, M denotes bentax_max, A denotes bentax_adj, and D denotes current-year average benefits (including account annuities and withdrawals) minus RUN.year_zero average benefits. When M > C and A has a negative value that is small in absolute value, then the ratio R rises above C as average benefits increase and R asymptotically approaches the value of M.

Valid values: 0.0 to 100.0, Real

Source code: tax.h and tax.cpp (see the calculate_benefit_tax_results function for details)

SSASIM:   TAX_RI . bentax_adj
Specifies the value of the A parameter in the following equation for the ratio of OASI trust-fund revenues from income taxation of benefits to total OASI benefits paid. The equation is as follows: R = C + ( M - C ) * ( 1 - exp( A * D ) ), where C denotes bentax_c, M denotes bentax_max, A denotes bentax_adj, and D denotes current-year average benefits minus RUN.year_zero average benefits. When M > C and A has a negative value that is small in absolute value, then the ratio R rises above C as average benefits increase and R asymptotically approaches the value of M.

Valid values: any, Real

Source code: tax.h and tax.cpp (see the calculate_benefit_tax_results function for details)