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SSASIM input table TAXR_RI

Contains annual values of the OASI payroll tax rate, an offset parameter that can be used to represent the effects of reforms that change the rules on OASI benefit taxation, and the general revenue transfer rate.

Parent table is: TAX_RI

There are no child tables.

Go to SSASIM input parameters overview

SSASIM:   TAXR_RI . id
Identifies set of OASI payroll tax policy parameters, so id value should be unique for each group of rows that has a collection of cal_year values (see below).

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

Source code: tax.h and tax.cpp

SSASIM:   TAXR_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:   TAXR_RI . cal_year
Identifies calendar year during which the OASI payroll tax policy parameters specified on this table row are in effect. Calendar years for which no row exists have their parameter values calculated by linear interpolation between the closest prior year and closest subsequent year for which table rows have been specified for this id. Values for years following the last specified year are taken to be equal to value in the last specified year for each interpolated parameter.

Valid values: RUN.year_zero to (RUN.year_zero+RUN.num_years), Integer

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . ptax_rate
Specifies OASI payroll tax rate in effect during the calendar year specified on this table row (see cal_year above) for individuals whose age is below the value of ptaxr_age1 for this year. Tax rate is expressed as a percent of taxable payroll.

NOTE: if this parameter is changed and the income-tax logic is activated in either PENSIM or GEMINI, be sure to adjust the PENSIM input parameters ITFICA.ss_rate_ee and ITFICA.ss_rate_er to be consistent with the TAXR_DI.ptax_rate and TAXR_RI.ptax_rate parameters.

Valid values: 0.0 to 50.0, Real

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . ptaxr_age1
Specifies lowest age for the age group whose OASI payroll tax rate is ptax_rate1 (see below) during the calendar year specified on this table row (see cal_year above).

Valid values: 1 to 999, Integer

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . ptax_rate1
Specifies OASI payroll tax rate in effect during the calendar year specified on this table row (see cal_year above) for individuals whose age is greater than or equal to ptaxr_age1 (see above) for this year. Tax rate is expressed as a percent of taxable payroll.

Valid values: 0.0 to 50.0, Real

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . bentax_c_d
Specifies offset amount added for this calendar year to OASI benefit taxation ratio R determined by the three main TAX_RI bentax_? parameters: _c, _max, and _adj.

Valid values: -10.0 to +10.0, Real

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

SSASIM:   TAXR_RI . gr_t_rate
Specifies general revenue transfer rate into OASI trust fund during the calendar year specified on this table row (see cal_year above). Transfer rate is expressed as a percent of aggregate taxable payroll.

Valid values: -10.0 to 50.0, Real

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . ex_t_rate1
Specifies payroll tax rate applied to covered earnings above the maximum taxable earnings (MTE) level and below MTE+XTE (see MTE.xte_amount for more on the XTE amount) during the calendar year specified on this table row (see cal_year above). Revenue generated by this tax rate flows into the DI trust fund, but the taxed earnings above the MTE are not included in the taxable earnings used in the AIME benefit calculation. Tax rate is expressed as a percent of earnings between MTE and XTE. NOTE: to levy a constant excess DI payroll tax rate on earnings above the MTE, set MTE.xte_amount equal to zero, TAXR_DI.ex_t_rate1 equal to zero, and TAXR_DI.ex_t_rate2 equal to the tax rate. This parameter is not used in CBA mode; see ex_t_rate2.

Valid values: 0.0 to 50.0, Real

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . ex_t_rate2
Specifies payroll tax rate applied to covered earnings above the sum of maximum taxable earnings (MTE) and excess taxable earnings (XTE) --- see MTE table for more information on these levels --- during the calendar year specified on this table row (see cal_year above). Revenue generated by this tax rate flows into the OASI trust fund, but the taxed earnings above the MTE are not included in the taxable earnings used in the AIME benefit calculation. Tax rate is expressed as a percent of earnings above MTE+XTE. NOTE: to levy a constant excess OASI payroll tax rate on earnings above the MTE, set MTE.xte_amount equal to zero, TAXR_RI.ex_t_rate1 equal to zero, and TAXR_RI.ex_t_rate2 equal to the tax rate. In CBA mode only, this rate applies to ALL earnings above the MTE.

Valid values: 0.0 to 50.0, Real

Source code: tax.h and tax.cpp

SSASIM:   TAXR_RI . adri_pct
Specifies the aged-dependency-ratio indexing percent for the base OASI payroll tax rate (TAXR_RI.ptax_rate). The aged dependency ratio is defined using the POP.maxage_yng and POP.minage_old parameters.

This adri_pct parameter is used in the following indexing factor (F) formula:

F(t) = 1 + { [R(t-2)/R(t-3)-1] * [adri_pct(t)/100] }

where R denotes the aged dependency ratio. This indexing factor is applied to OASI payroll tax rate (Z) as follows:

Z(t) = Z(t-1) * F(t).

During the years that this indexing scheme is active (that is, years for which adri_pct is positive), the values of TAXR_RI.ptax_rate must be unchanging. This constraint ensures that no ad hoc changes to the payroll tax rate are being specified for those years. Also, the value of TAXR_RI.ptaxr_age1 must be at least 125 for all years beginning with the year before aged-dependency-ratio indexing is activated.

Valid values: 0 to 1000, Integer

Source code: tax.h and tax.cpp