******************************************************************************** * HILDA TAX AND BENEFIT MODEL - RELEASE 16 ******************************************************************************** * * Authors: * ======== * Markus H. Hahn * Roger Wilkins * * * Description: * ============ * This Stata do-file implements the HILDA tax-benefit model of HILDA Release 16, * which the HILDA survey team uses to estimate income taxes and family benefits. * The program code makes obvious the assumptions, parameters and formulas of the * tax-benefit model. Users may want to use the program to recalculate taxes and * family benefits themselves. The program works with both the confidentialised * and the unconfidentialised release of HILDA. Note that, for some observations, * the program will produce values that are slightly different from the official * values when it is used with the confidentialised release. This is because the * confidentialised release lacks precise information on persons' dates of birth * and because some income variables of the confidentialised release are * top-coded. * * For general information on the tax-benefit model, see Section 'Income, Tax and * Family Benefits Model' of the HILDA User Manual (Summerfield et al., 2017) or * Wilkins (2014). Note that some of the description in Wilkins (2014) is * outdated as the tax-benefit model has been updated since Wilkins (2014) was * released. * * The do-file is divided into eight main parts: * * Part A. Assemble data set that is used for all calculations * Part B. Define important non-income variables * Part C. Define income variables (interim values) * Part D. Calculate family benefits * Part E. (Re)define income variables (final values) * Part F. Calculate taxes * Part G. Calculate bonus payments * Part H. Write tax and benefit variables into new data files * * * References * ---------- * Summerfield, M., Bevitt, A., Freidin, S., Hahn, M., La, N., Macalalad, N., * O'Shea, M., Watson, N., Wilkins, R. and Wooden, M. (2017), 'HILDA User Manual * - Release 16', Melbourne Institute of Applied Economic and Social Research, * University of Melbourne. * * Wilkins, R. (2014), 'Derived income variables in the HILDA Survey data: The * HILDA survey 'income model'', HILDA Project Technical Paper Series No. 1/14, * Melbourne Institute of Applied Economic and Social Research, University of * Melbourne. * * * How to run the do-file: * ======================= * This do-file can be run in two ways: * * (1) by typing 'do hilda-tax-benefit-model-release-16'; or * (2) by typing something like 'do hilda-tax-benefit-model-release-16 /// * 160c W1-W16 W1-W16 "C:/Hilda data" "Combined" "C:/Output" "Taxmodel"'. * * The first option uses the values specified at the beginning of the do-file * such as RELEASE or HILDA_PATH throughout the tax-benefit model. * * The second option is more complex and gives the user more freedom in telling * the program how is should read and write HILDA data. This syntax ignores all * values specified at the beginning of the do-file. It allows up to seven * command line arguments: * * 1st argument: HILDA release (e.g. 160c or 160u) * 2nd argument: waves to be read * 3rd argument: waves to be written (subset of the second parameter) * 4th argument: path of the HILDA data * 5th argument: prefix of the HILDA data files * 6th argument: path to which the new data files are to be written * 7th argument: prefix of the new data files * * If any argument is missing or "", then the program uses the values specified * within this do-file. * ******************************************************************************** set more off ******************************************************************************** * Obtain release and location of the HILDA data files from the values specified * below * (note: users may want to edit the following three 'local' definitions) ******************************************************************************** * Specify the release of the HILDA data files local RELEASE 160c * Specify the location of the HILDA data files local HILDA_PATH "C:/Hilda data" * Specify the location to which the new data files are to be written local OUTPUT_PATH "C:/Output" ******************************************************************************** * Obtain release and location of the HILDA data files from any (optional) * command line arguments given to this do-file * (note: users should not edit this section) ******************************************************************************** args ARG_RELEASE ARG_READ_WAVES ARG_WRITE_WAVES ARG_HILDA_PATH ARG_HILDA_PREFIX ARG_OUTPUT_PATH ARG_OUTPUT_PREFIX if "`ARG_RELEASE'"!="" { local RELEASE `ARG_RELEASE' } if "`ARG_READ_WAVES'"!="" { if regexm("`ARG_READ_WAVES'", "^W([1-9][0-9]?)-W([1-9][0-9]?)$") & real(regexs(1))<=real(regexs(2)) & real(regexs(2))<=real(substr("`RELEASE'", 1, 2)) { local READ_WAVE_1 = regexs(1) local READ_WAVE_2 = regexs(2) } else { di as error "`ARG_READ_WAVES' wrongly specified" exit 198 } } else { local READ_WAVE_1 = 1 local READ_WAVE_2 = real(substr("`RELEASE'", 1, 2)) } if "`ARG_WRITE_WAVES'"!="" { if regexm("`ARG_WRITE_WAVES'", "^W([1-9][0-9]?)-W([1-9][0-9]?)$") & real(regexs(1))>=`READ_WAVE_1' & real(regexs(2))<=`READ_WAVE_2' { local WRITE_WAVE_1 = regexs(1) local WRITE_WAVE_2 = regexs(2) } else { di as error "`arg_write_waves' wrongly specified" exit 198 } } else { local WRITE_WAVE_1 = `READ_WAVE_1' local WRITE_WAVE_2 = `READ_WAVE_2' } if "`ARG_HILDA_PATH'"!="" { local HILDA_PATH `ARG_HILDA_PATH' } if "`ARG_HILDA_PREFIX'"!="" { local HILDA_PREFIX `ARG_HILDA_PREFIX' } else { local HILDA_PREFIX Combined } if "`ARG_OUTPUT_PATH'"!="" { local OUTPUT_PATH `ARG_OUTPUT_PATH' } if "`ARG_OUTPUT_PREFIX'"!="" { local OUTPUT_PREFIX `ARG_OUTPUT_PREFIX' } else { local OUTPUT_PREFIX Taxmodel } ******************************************************************************** ******************************************************************************** * PART A. ASSEMBLE DATA SET THAT IS USED FOR ALL CALCULATIONS ****************** ******************************************************************************** ******************************************************************************** * All new variables are created as double, which improves precision set type double * Select these variables from the data files. * Note that not all variables are available in all waves. local select_these_variables /// xwaveid /// Cross wave ID hhpxid /// DV: Partner's xwaveid (text, 7-digit) hhrhid /// DV: randomised household id hhfam /// DV: Family number hhiu /// DV: Income unit hhrih /// DV: Relationship in household hhfty /// DV: Family type hgint /// DV: Interviewed flag hgage /// DV: Age last birthday at June 30 hgdob /// DV: Date of birth [only in uncofidentialised data file] hgyob /// Year of Birth hgylw /// Why living with hgylv /// Why living with hgsmt /// Month started living with hgjlm /// Month started living with/left hgsyr /// Year started living with hgjly /// Year started living with/left hgsex /// Sex hhstate /// State hhd4_18 /// DV: Number of dependent children aged 4-18 (includes partner's /// children) tcr /// DV: Number of own resident children tcnr /// DV: Number of own non-resident children tchad /// Total children ever had hstenur /// Own, Rent or live rent free hstenr /// Own, Rent or live rent free hsllord /// Who does this household rent from hsrnti /// DV: Rent usual payments $ per month [imputed] hges /// Employment status on Household Form, answered by one person in /// household hgebi /// DV: Household Form labour force status - broad [imputed] tifmkip /// DV: Financial year regular market income ($) [imputed] /// Positive values tifmkin /// DV: Financial year regular market income ($) [imputed] /// Negative values wsfei /// DV: Financial year gross wages & salary ($) [imputed] wsfes /// DV: Financial year gross wages & salary ($) [imputed] /// [inc salary sacrifice] ssfai /// DV: Financial year total annual value of salary sacrificed /// income in all jobs ($) [imputed] nbfaspa /// Non-cash benefits - financial year - superannuation - amount /// ($) oirntin /// DV: Financial year rental income including nil ($) [imputed] /// Negative values oifdiva /// Financial year dividends ($) oifroya /// Financial year royalties ($) bifdiva /// Gross financial year business dividends ($) oidvryi /// DV: Financial year dividends plus royalties including nil /// [imputed] ($) oifsupi /// DV: Financial year regular superannuation/annuity ($) /// [imputed] bnfpeni /// DV: Financial year Australian Government Pensions ($) /// [imputed] bnfpari /// DV: Financial year Australian Government Parenting Payment ($) /// [imputed] bnfalli /// DV: Financial year Australian Government Allowances ($) /// [imputed] bnfisi /// DV: Financial year Australian Government income support /// payments ($) [imputed] bnfisf /// DV: Imputation flag financial year Australian Government /// income support payments bnfonii /// DV: Financial year Australian Government Non-income support /// other than family payments ($) [imputed] bnfobi /// DV: Financial year Australian Government Other benefits NEI to /// classify ($) [imputed] bnfrpi /// DV: Financial year Other regular public including scholarships /// ($) [imputed] bnffpi /// DV: Financial year foreign pensions ($) [imputed] oifrsvi /// DV: Financial year redundancy and severance payments ($) /// [imputed] gbfany /// Australian Government financial year bonus - Received any of /// these bonuses gbffh /// Australian Government financial year bonus - Farmers hardship /// (paid in March/April 2009) gbftal /// Australian Government financial year bonus - Training and /// learning (paid in March 2009) gbfeep /// Australian Government financial year bonus - Temporary /// supplement to the Education Entry Payment (paid in March 2009) gbfdk /// Australian Government financial year bonus - Dont know gbfrf /// Australian Government financial year bonus - Refused bnfcra /// Pensions/Allowances received - Carer allowance bnfcrp /// Pensions/Allowances received - Carer Payment bnfdsp /// Pensions/Allowances received - Disability Support Pension bnfpnt /// Pensions/Allowances received - Parenting Payment bnfppl /// Pensions/Allowances received - Paid parental leave bnfwar /// Pensions/Allowances received - War Widows Pension bnfwfp /// Pensions/Allowances received - Wife Pension bnfwif /// Pensions/Allowances received - Wife Pension or Widow Allowance bnfaph /// How Answered - Age pension bnfstyh /// How Answered - Austudy/Abstudy bnfbrvh /// How Answered - Bereavement Allowance bnfcrph /// How Answered - Carer Payment bnfcdeh /// How Answered - CDEP (Community Development Employment Project) bnfdvah /// How Answered - Disability Pension bnfdsph /// How Answered - Disability Support Pension bnfmah /// How Answered - Mature Age Allowance bnfnwsh /// How Answered - Newstart Allowance bnfoalh /// How Answered - Other allowances bnfpnth /// How Answered - Parenting Payment bnfprth /// How Answered - Partner Allowance bnfssh /// How Answered - Seniors Supplement bnfsrvh /// How Answered - Service Pension bnfsckh /// How Answered - Sickness allowance bnfsash /// How Answered - Sickness allowance or Special Benefit bnfsph /// How Answered - Special Benefit bnfwarh /// How Answered - War Widows Pension bnfwdwh /// How Answered - Widow allowance bnfwfph /// How Answered - Wife Pension bnfwifh /// How Answered - Wife Pension or Widow Allowance bnfythh /// How Answered - Youth Allowance bnfysth /// How Answered - Youth Allowance - as a full-time student /// (or Australian Apprentice) bnfyjsh /// How Answered - Youth Allowance - as a job seeker bnfapw /// No of weeks received - Age pension bnfbrvw /// No of weeks received - Bereavement Allowance bnfstyw /// No of weeks received - Austudy/Abstudy bnfcraw /// No of weeks received - Carer allowance bnfcrpw /// No of weeks received - Carer Payment bnfcdew /// No of weeks received - CDEP (Community Development Employment /// Project) bnfdvaw /// No of weeks received - Disability Pension bnfdspw /// No of weeks received - Disability Support Pension bnfmaw /// No of weeks received - Mature Age Allowance bnfnwsw /// No of weeks received - Newstart Allowance bnfoalw /// No of weeks received - Other allowances bnfpntw /// No of weeks received - Parenting Payment bnfprtw /// No of weeks received - Partner Allowance bnfssw /// No of weeks received - Seniors Supplement bnfsrvw /// No of weeks received - Service Pension bnfsckw /// No of weeks received - Sickness allowance bnfsasw /// No of weeks received - Sickness allowance or Special Benefit bnfspw /// No of weeks received - Special Benefit bnfwarw /// No of weeks received - War Widows Pension bnfwdww /// No of weeks received - Widow allowance bnfwfpw /// No of weeks received - Wife Pension bnfwifw /// No of weeks received - Wife Pension or Widow Allowance bnfythw /// No of weeks received - Youth Allowance bnfystw /// No of weeks received - Youth Allowance - as a full-time /// student bnfyjsw /// No of weeks received - Youth Allowance - as a job seeker bnfstya /// Annual Amount - Austudy/Abstudy bnfcraa /// Annual Amount - Carer allowance bnfcrpa /// Annual Amount - Carer Payment bnfdspa /// Annual amount (fortnightly responses not included) - /// Disability Support Pension bnfmaa /// Annual Amount - Mature Age Allowance bnfnwsa /// Annual Amount - Newstart Allowance bnfpnta /// Annual Amount - Parenting Payment bnfprta /// Annual Amount - Partner Allowance bnfscka /// Annual Amount - Sickness allowance bnfsasa /// Annual amount (fortnightly responses not included) - Sickness /// allowance or Special Benefit bnfspa /// Annual Amount - Special Benefit bnfwdwa /// Annual amount (fortnightly responses not included) - Widow /// allowance bnfwfpa /// Annual Amount - Wife Pension bnfytha /// Annual Amount - Youth Allowance bnfysta /// Annual amount (fortnightly responses not included) - Youth /// Allowance - as a full-time student bnfyjsa /// Annual amount (fortnightly responses not included) - Youth /// Allowance - as a job seeker bnfstyf /// Average per fortnight - Austudy/Abstudy bnfcraf /// Average per fortnight - Carer allowance bnfcrpf /// Average per fortnight - Carer Payment bnfdspf /// Average per fortnight - Disability Support Pension bnfmaf /// Average per fortnight - Mature Age Allowance bnfnwsf /// Average per fortnight - Newstart Allowance bnfpntf /// Average per fortnight - Parenting Payment bnfprtf /// Average per fortnight - Partner Allowance bnfsckf /// Average per fortnight - Sickness allowance bnfsasf /// Average per fortnight - Sickness allowance or Special Benefit bnfspf /// Average per fortnight - Special Benefit bnfwdwf /// Average per fortnight - Widow allowance bnfwfpf /// Average per fortnight - Wife Pension bnfythf /// Average per fortnight - Youth Allowance bnfystf /// Average per fortnight - Youth Allowance - as a full-time /// student bnfyjsf /// Average per fortnight - Youth Allowance - as a job seeker phlfyi /// DV: Covered by private patient hospital (insurance) cover for /// the whole of last year [imputed] phvagld /// Do you have a Department of Veterans Affairs Gold Treatment /// Entitlement Card phcshc /// Do you have a Commonwealth Seniors Health Card? ncefspy /// DV: Non-resident child maintenance paid - annual - all /// children ($) rcefspy /// DV: Resident child maintenance paid - annual - all children // ($) * Assemble data set that contains the selected variables. * The format is in Stata's long form (person-year observations). * (The code is quite complicated because it allows users to select a subset of * waves. Would we not allow this, the code could be much simpler.) clear * Increase maximum number of variables if necessary if c(maxvar)<20000 set maxvar 20000 * Loop over all specified waves (default is all waves) forvalues i=`READ_WAVE_1'/`READ_WAVE_2' { * Preserve long-file that contains all previously appended waves preserve * Convert wave number to wave letter 1=a, 2=b, ... local w = word(c(alpha), `i') * Read HILDA data for wave `w' use "`HILDA_PATH'/`HILDA_PREFIX'_`w'`RELEASE'", clear * Remove from all variables the first letter that indicates the wave rename `w'* * * Loop over all selected variables and determine for each of these * variables whether they are available this wave or not local nonmissing_this_wave foreach var of local select_these_variables { * Confirm whether variable `var' is available capture confirm var `var', exact * If variable `var' is missing create placeholder variable with the * same name, set its values to missing, and assign it a variable label. * (Note that some variables are created as string variables.) if _rc { if !inlist("`var'", "xwaveid", "hgdob", "hhpxid") { qui gen byte `var' = . } else { qui gen str `var' = "" } lab var `var' "VARIABLE IS MISSING FOR ALL SELECTED WAVES" * Store names of variables missing in first wave if `i'==`READ_WAVE_1' { local missing_variables `missing_variables' `var' } } else { * Store names of variables non-missing or available this wave local nonmissing_this_wave `nonmissing_this_wave' `var' } } * Keep all selected variables keep `select_these_variables' * Create a year variable: 2001 (Wave 1), 2002 (Wave 2), ... gen int year = 2000+`i' lab var year "Year" * Store selected variables of this wave in a temporary file tempfile tf save "`tf'" * Restore long-file that contains all previously appended waves restore * Drop placeholder variables if they are not needed anymore * (because the actual variables are not missing in this wave anymore) local placeholders_not_needed_anymore: list nonmissing_this_wave & missing_variables if "`placeholders_not_needed_anymore'"!="" drop `placeholders_not_needed_anymore' local missing_variables: list missing_variables - placeholders_not_needed_anymore * Append the selected variables of the this wave to the long-file that * contains all previously appended waves append using "`tf'" } * Create string variable fyear, which indicates the previous financial year, * e.g. "2000-01", "2001-02" gen fyear = string(year-1) + "-" + substr(string(year), 3, 2) lab var fyear "Financial year" * Order dataset order xwaveid year fyear `select_these_variables' * Drop hgdob if missing in all waves. * (This is the case in the confidentialised HILDA release, e.g. 160c.) qui count if mi(hgdob) if r(N)==_N drop hgdob ******************************************************************************** ******************************************************************************** * PART B. DEFINE IMPORTANT NON-INCOME VARIABLES ******************************** ******************************************************************************** ******************************************************************************** ******************************************************************************** * DATE OF BIRTH AND AGE ******************************************************************************** * * Description: * ============ * This section creates a date of birth variable for the confidentialised release * of HILDA. (This is unnecessary for the unconfidentialised release because it * already contains a date of birth variable.) The new variable is however only * an approximation as it is created from very broad information that are * available in the confidentialised release, such as year of birth or the month * a newborn joined the household. This is the reason why maternity payments - * which require the exact date of birth of newborns - when estimated using the * confidentialised release are quite different to when they are calculated using * the unconfidentialised release, which contains the exact date of birth. * * Exact date of birth (unconfidentialised release) or approximated date of birth * (confidentialised release) is used to adjust the variable hgage, which is a * person's age at June 30 in a particular year. The adjustment sets newborns' * hgage to missing -2, if they were born after June 30. This adjustment is * necessary because some newborns have hgage values of 0 even though they were * born after June 30. These newborns must not be counted when calculating the * total number of children that resided in the household in the previous * financial year. * * This section further calculates the variable hgage_dec31, which is a person's * age at December 31 of the previous calendar year and is, in a sense, a * person'sage at the mid-point of the financial year. This variable is used * extensively in the family benefit section of the tax-benefit model. * * * Variables used: * =============== * hgsmt (H) Month started living with * fyear Financial year * hgylw (H) Why living with * hgage (H) Age last birthday at June 30 * hgjlm (H) Month started living with/left * hgsyr (H) Year started living with * hgjly (H) Year started living with/left * hgyob (H) Year of Birth * xwaveid (H) Cross wave ID * year Year * * * Variables created: * ================== * nb_dobm (D) Month of birth for newborns * nb_doby (D) Year of birth for newborns * predicted_age (D) Predicted age in following waves * born_after_jun30 (D) Whether newborn was born after June 30 * hgdob Date of birth (string) [created for confidentialised * version only] * dob Date of birth * hgage_dec31 Age last birthday at December 31 * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Create hgdob (Date of birth) if missing, which is the case in the * confidentialised release of HILDA capture confirm variable hgdob, exact if _rc { * Create month and year of birth for newborns gen nb_dobm = hgsmt if fyear=="2001-02" & hgylw==1 & hgage==0 replace nb_dobm = hgjlm if fyear>="2002-03" & hgylv==2 & hgage==0 gen nb_doby = hgsyr if fyear=="2001-02" & hgylw==1 & hgage==0 replace nb_doby = hgjly if fyear>="2002-03" & hgylv==2 & hgage==0 replace nb_doby = hgyob if nb_doby<0 replace nb_dobm = . if nb_dobm<0 | nb_doby<0 replace nb_doby = . if nb_dobm<0 | nb_doby<0 * Determine whether a newborn was born after June 30, by comparing hgage in * a later wave with a 'predicted' hgage that was calculated as part of a * series that increases by one in every wave and starts when a newborn's * hgage is first reported as being 0. A newborn was born after June 30 if * the actual hgage in a later wave differs from the 'predicted' hgage in * that wave. Note that this method fails in the latest available wave or if * the newborn is absent from HILDA in all following waves. bysort xwaveid (year): gen predicted_age = hgage if _n==1 bysort xwaveid (year): replace predicted_age = predicted_age[_n-1] + (year-year[_n-1]) if _n>1 bysort xwaveid (year): gen born_after_jun30 = hgage==0 & hgage==predicted_age & hgage[_n+1]!=predicted_age[_n+1] if _N>1 replace born_after_jun30 = mdy(nb_dobm, 15, nb_doby)>mdy(6, 30, year) if mi(born_after_jun30) & hgage==0 & !mi(nb_dobm, nb_doby) * Create a rough approximation of date of birth (string variable) gen hgdob = "15/03/"+string(hgyob) if hgyob+hgage >= year replace hgdob = "15/09/"+string(hgyob) if hgyob+hgage == year-1 replace hgdob = "15/09/"+string(hgyob) if hgyob == year & born_after_jun30==1 * Drop unnecessary variables drop nb_dobm nb_doby predicted_age born_after_jun30 } * Create dob, which is date of birth in a format Stata understands as a date gen dob = date(hgdob, "DMY") replace dob = mdy(month(dob), 15, year(dob)) if inlist(substr(hgdob, 1, 2), "-3", "-4") format dob %td * Set hgage for newborns born after June 30 to missing -2 replace hgage = -2 if hgage==0 & dob>date("30/06/"+string(year), "DMY") * Calculate hgage_dec31, which is a person's age at December 31 in the previous * calendar year gen hgage_dec31 = (year-1) - hgyob replace hgage_dec31 = -2 if hgyob > (year-1) lab val hgage_dec31 AHGAGE ******************************************************************************** * HOUSEHOLD SIZE, FAMILY SIZE, AND NUMBER OF DEPENDENT CHILDREN ******************************************************************************** * * Description: * ============ * This section calculates the size of the household and the family and the * number of dependent children aged 0-24 within a family. * * * Variables used: * =============== * fyear Financial year * hhrhid (H) randomised household id * hhfam (H) Family number * hhiu (H) Income unit * hgage (H) Age last birthday at June 30 * hhrih (H) Relationship in household * * * Variables created: * ================== * hhsize Household size * famsize Family size * ndep Number of dependent children aged 0-24 years * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** bysort fyear hhrhid: gen hhsize = _N bysort fyear hhrhid hhfam hhiu: gen famsize = _N bysort fyear hhrhid hhfam hhiu: egen ndep = total( inrange(hgage, 0, 24) & inlist(hhrih, 8, 9) ) * Set ndep to zero for dependent children * (they have a non-zero value, which is the number of all dependent children in * the income unit) replace ndep = 0 if inlist(hhrih, 8, 9) ******************************************************************************** * PRESERVATION AGE AND AGE PENSION AGE ******************************************************************************** * * Description: * ============ * This section defines two age parameters that are used throughout the tax * model: the preservation age and the Age Pension age. The preservation age is * the age at which members of super funds become eligible to access super * benefits. The Age Pension age is the age at which persons become eligible to * receive the Age Pension. Note that both age parameters have been increasing * over time. * * * Parameters: * =========== * PRSRVTNAGE Preservation age * APAGE Age Pension age * * * Variables used: * =============== * fyear Financial year * hgsex (H) Sex * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** ******************************************************************************** * Preservation age ******************************************************************************** gen PRSRVTNAGE = . replace PRSRVTNAGE = 55 if fyear=="2000-01" replace PRSRVTNAGE = 55 if fyear=="2001-02" replace PRSRVTNAGE = 55 if fyear=="2002-03" replace PRSRVTNAGE = 55 if fyear=="2003-04" replace PRSRVTNAGE = 55 if fyear=="2004-05" replace PRSRVTNAGE = 55 if fyear=="2005-06" replace PRSRVTNAGE = 55 if fyear=="2006-07" replace PRSRVTNAGE = 55 if fyear=="2007-08" replace PRSRVTNAGE = 55 if fyear=="2008-09" replace PRSRVTNAGE = 55 if fyear=="2009-10" replace PRSRVTNAGE = 55 if fyear=="2010-11" replace PRSRVTNAGE = 55 if fyear=="2011-12" replace PRSRVTNAGE = 55 if fyear=="2012-13" replace PRSRVTNAGE = 55 if fyear=="2013-14" replace PRSRVTNAGE = 55 if fyear=="2014-15" replace PRSRVTNAGE = 56 if fyear=="2015-16" ******************************************************************************** * Age Pension age ******************************************************************************** gen APAGE = . local isFemale hgsex==2 local isMale hgsex==1 replace APAGE = 61.5 if `isFemale' & fyear=="2000-01" replace APAGE = 62 if `isFemale' & fyear=="2001-02" replace APAGE = 62 if `isFemale' & fyear=="2002-03" replace APAGE = 62.5 if `isFemale' & fyear=="2003-04" replace APAGE = 62.5 if `isFemale' & fyear=="2004-05" replace APAGE = 63 if `isFemale' & fyear=="2005-06" replace APAGE = 63 if `isFemale' & fyear=="2006-07" replace APAGE = 63.5 if `isFemale' & fyear=="2007-08" replace APAGE = 63.5 if `isFemale' & fyear=="2008-09" replace APAGE = 64 if `isFemale' & fyear=="2009-10" replace APAGE = 64 if `isFemale' & fyear=="2010-11" replace APAGE = 64.5 if `isFemale' & fyear=="2011-12" replace APAGE = 64.5 if `isFemale' & fyear=="2012-13" replace APAGE = 65 if `isFemale' & fyear=="2013-14" replace APAGE = 65 if `isFemale' & fyear=="2014-15" replace APAGE = 65 if `isFemale' & fyear=="2015-16" replace APAGE = 65 if `isMale' & fyear=="2000-01" replace APAGE = 65 if `isMale' & fyear=="2001-02" replace APAGE = 65 if `isMale' & fyear=="2002-03" replace APAGE = 65 if `isMale' & fyear=="2003-04" replace APAGE = 65 if `isMale' & fyear=="2004-05" replace APAGE = 65 if `isMale' & fyear=="2005-06" replace APAGE = 65 if `isMale' & fyear=="2006-07" replace APAGE = 65 if `isMale' & fyear=="2007-08" replace APAGE = 65 if `isMale' & fyear=="2008-09" replace APAGE = 65 if `isMale' & fyear=="2009-10" replace APAGE = 65 if `isMale' & fyear=="2010-11" replace APAGE = 65 if `isMale' & fyear=="2011-12" replace APAGE = 65 if `isMale' & fyear=="2012-13" replace APAGE = 65 if `isMale' & fyear=="2013-14" replace APAGE = 65 if `isMale' & fyear=="2014-15" replace APAGE = 65 if `isMale' & fyear=="2015-16" ******************************************************************************** ******************************************************************************** * PART C. DEFINE INCOME VARIABLES (INTERIM VALUES) ***************************** ******************************************************************************** ******************************************************************************** ******************************************************************************** * DIVIDEND IMPUTATION CREDITS (OR FRANKING CREDITS) ******************************************************************************** * * Description: * ============ * This section calculates dividend imputation credits (also known as franking * credits). Imputation credits are part of taxable income. However, being a tax * credit, they reduce a person's tax liability and will be partly or fully * refunded if they bring a person's tax liability below zero. * * In all years, we calculate dividend imputation credits as being equal to 41% * of reported dividend income from shares (oifdiva). * * If dividend income from shares (oifdiva) is not known, refused or implausible * (-3, -4, or -6) we set imputation credits to 40% of imputed income from * royalties, business dividends and share dividends (oidvryi) minus (estimated) * royalties and business dividends. * * Royalties are estimated at 37.5% of oidvryi if royalties are unknown (oifroya * is -3, -4, or -6) and business dividends are estimated at 75% of oidvryi if * business dividends are not known (bifdiva is -3, -4, -6). The figures of 37.5% * and 75% are based on actual values in Waves 1 to 12 among those who reported * both share dividends and royalties/business dividends. * * * Variables used: * =============== * oifroya (H) Financial year royalties ($) * oidvryi (H) Financial year dividends plus royalties including nil [imputed] * ($) * bifdiva (H) Gross financial year business dividends ($) * oifdiva (H) Financial year dividends ($) * * * Variables created: * ================== * royalties (D) Royalties * busdivs (D) Business dividends * txdic Financial year estimated dividend imputation credits ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Calculate value of royalties * (we use a dividend plus royalties variable (imputed for missing values) to * impute missing values in the royalties only variable) gen royalties = oifroya if oifroya >= 0 replace royalties = 0 if oifroya >= -2 & oifroya < 0 replace royalties = 0.375 * oidvryi if inlist(oifroya, -3, -4, -6) replace royalties = 0 if mi(royalties) * Calculate value of business dividends * (we use a dividend plus royalties variable (imputed for missing values) to * impute missing values in the business dividends only variable) gen busdivs = bifdiva if bifdiva >= 0 replace busdivs = 0 if bifdiva >= -2 & bifdiva < 0 replace busdivs = 0.75 * oidvryi if inlist(bifdiva, -3, -4, -6) replace busdivs = 0 if mi(busdivs) * Calculate value of dividend imputation credits gen txdic = 0.41 * oifdiva if oifdiva>=0 replace txdic = 0 if inlist(oifdiva, -1, -2) replace txdic = 0.4 * (oidvryi - royalties - busdivs) if inlist(oifdiva,- 3, -4, -6) replace txdic = 0 if txdic<0 replace txdic = 0 if mi(txdic) * Drop unnecessary variables drop royalties busdivs ******************************************************************************** * DISABILITY SUPPORT PENSION (NON-TAXABLE) ******************************************************************************** * * Description: * ============ * This section calculates the Disability Support Pension. It is non-taxable if * the recipient is under the Age Pension age; thus, we remove it from income * when we calculate taxable income but add it back in when we calculate adjusted * taxable income. * * * Parameter: * ========== * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * bnfdspa (H) Annual Amount - Disability Support Pension * hgage (H) Age last birthday at June 30 * bnfdspf (H) Average per fortnight - Disability Support Pension * bnfdspw (H) No of weeks received - Disability Support Pension * * * Variables used: * =============== * dsp Disability Support Pension ($) [non-taxable] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen dsp = bnfdspa if hgage0 replace dsp = bnfdspf*bnfdspw/2 if hgage0 & bnfdspw>0 replace dsp = 0 if mi(dsp) ******************************************************************************** * WIFE PENSION (NON-TAXABLE) ******************************************************************************** * * Description: * ============ * This section calculates the Wife Pension. It is non-taxable if both spouses * are under Age Pension age; thus, we remove it from income when we calculate * taxable income but add it back in when we calculate adjusted taxable income. * * Note that we do not apply the Age Pension age test to the spouse's age to * simplify things. * * Also note that the Wife Pension stopped being granted on 1 July 1995. * Hence, the number of recipients still eligible fell over time. Since Wave 14, * HILDA does not separately identify the Wife Pension due to the low number * of recipients. (The number of recipients of non-taxable Wife Pension is * still lower.) Thus, since 2013-14, non-taxable Wife Pension is zero in the * tax-benefit model. * * * Parameter: * ========== * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * bnfwfpa (H) Annual Amount - Wife Pension * hgage (H) Age last birthday at June 30 * bnfwfpf (H) Average per fortnight - Wife Pension * bnfwfpw (H) No of weeks received - Wife Pension * * * Variables used: * =============== * wifepen Wife Pension ($) [non-taxable] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen wifepen = bnfwfpa if hgage0 replace wifepen = bnfwfpf*bnfwfpw/2 if hgage0 & bnfwfpw>0 replace wifepen = 0 if mi(wifepen) ******************************************************************************** * CARER PAYMENT (NON-TAXABLE) ******************************************************************************** * * Description: * ============ * This section calculates the Carer Payment. It is non-taxable if the carer and * the person being cared for are both under the Age Pension age; thus, we remove * it from income when we calculate taxable income but add it back in when we * calculate adjusted taxable income. * * Note that we do not apply the Age Pension age test to the age of the person * being cared for to simplify things. * * * Parameter: * ========== * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * bnfcrpa (H) Annual Amount - Carer Payment * hgage (H) Age last birthday at June 30 * bnfcrpf (H) Average per fortnight - Carer Payment * bnfcrpw (H) No of weeks received - Carer Payment * * * Variables used: * =============== * carepay Carer Payment ($) [non-taxable] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen carepay = bnfcrpa if hgage0 replace carepay = bnfcrpf*bnfcrpw/2 if hgage0 & bnfcrpw>0 replace carepay = 0 if mi(carepay) ******************************************************************************** * CARER ALLOWANCE (NON-TAXABLE) ******************************************************************************** * * Description: * ============ * This section calculates the Carer Allowance. It is not taxable; thus, we * remove it from income when we calculate taxable income. We do not add it back * in when we calculate adjusted taxable income. * * * Variables used: * =============== * bnfcraa (H) Annual Amount - Carer allowance * bnfcraf (H) Average per fortnight - Carer allowance * bnfcraw (H) No of weeks received - Carer allowance * * * Variables used: * =============== * careallow Carer Allowance ($) [non-taxable] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen careallow = bnfcraa if bnfcraa>0 replace careallow = bnfcraf*bnfcraw/2 if bnfcraf>0 & bnfcraw>0 replace careallow = 0 if mi(careallow) ******************************************************************************** * SALARY SACRIFICE ******************************************************************************** * * Description: * ============ * This section calculates (reported) salary sacrifice in 2000-01 to 2008-09 * and updates the variable ssfai for these years. We use this variable to * remove salary sacrifice from income when we calculate taxable income. * * Salary sacrifice arrangements reduce tax liabilities of wage and salary * earners. Since Wave 10, these arrangements have been captured, and show * approximately 0.5% of wage income is salary sacrificed (but included in * reported wages). We therefore, for Waves 1 to 9, treat 0.5% of wage and * salary income as salary sacrifice in these waves. * * * Variables used: * =============== * ssfai (H) Financial year total annual value of salary sacrificed income in * all jobs ($) [imputed] * wsfei (H) Financial year gross wages & salary ($) [imputed] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** replace ssfai = wsfei*0.005 if fyear<="2008-09" ******************************************************************************** * TOTAL INCOME OR LOSS (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates total income or loss, which is the main income * variable in this tax-benefit model from which we derive all other income * variables such as taxable income. We try to replicate as best as possible the * 'Total Income or loss' definition that the Australian Tax Office (ATO) uses. * * Note that total income or loss (and all derived income variables) as defined * by this tax-benefit model excludes irregular income (such as redundancy * payments). We calculate taxes payable on redundancy payments in a later * section of this tax-benefit model. We also exclude income from superannuation * but we calculate taxes payable on income from superannuation in a later * section of this tax-benefit model. * * * Variables used: * =============== * tifmkip (H) Financial year regular market income ($) [imputed] Positive * values * tifmkin (H) Financial year regular market income ($) [imputed] Negative * values * txdic Financial year estimated dividend imputation credits ($) * bnfisi (H) Financial year Australian Government income support payments * ($) [imputed] * bnfonii (H) Financial year Australian Government Non-income support other * than family payments ($) [imputed] * bnfobi (H) Financial year Australian Government Other benefits NEI to * classify ($) [imputed] * bnffpi (H) Financial year foreign pensions ($) [imputed] * ssfai (H) Financial year total annual value of salary sacrificed * income in all jobs ($) [imputed] * oifsupi (H) Financial year regular superannuation/annuity ($) [imputed] * dsp Disability Support Pension ($) [non-taxable] * wifepen Wife Pension ($) [non-taxable] * carepay Carer Payment ($) [non-taxable] * careallow Carer Allowance ($) [non-taxable] * * * Variables created: * ================== * toty Total income or loss ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen toty = tifmkip - tifmkin replace toty = toty + txdic if inrange(txdic, 0, .) replace toty = toty + bnfisi if inrange(bnfisi, 0, .) replace toty = toty + bnfonii if inrange(bnfonii, 0, .) replace toty = toty + bnfobi if inrange(bnfobi, 0, .) replace toty = toty + bnffpi if inrange(bnffpi, 0, .) replace toty = toty - ssfai if inrange(ssfai, 0, .) replace toty = toty - oifsupi if inrange(oifsupi, 0, .) replace toty = toty - dsp if inrange(dsp, 0, .) replace toty = toty - wifepen if inrange(wifepen, 0, .) replace toty = toty - carepay if inrange(carepay, 0, .) replace toty = toty - careallow if inrange(careallow, 0, .) replace toty = round(toty) ******************************************************************************** * DEDUCTIONS FROM TOTAL INCOME OR LOSS ******************************************************************************** * * Description: * ============ * This section calculates deductions that we use to derive taxable income from * total income or loss. Deductions are assumed to be a fixed percentage of total * income or loss, with the percentage based on that applying to the individual's * income bracket. We derived these parameters from ATO tables that show total * income or loss and deductions by total income or loss. Note that deductions * exclude tax losses brought forward from previous years. * * Deductions comprise: * Work related expenses * Interest & dividend deductions * Gifts or donations * Deductible amount of undeducted purchase price of Australian pension or * annuity * Deductible amt UPP of foreign pension/annuity * Cost of managing tax affairs * Deduction for project pool * Low value pool deduction * Australian film industry incentives * Election expenses * Other deductions * * Special note: 'Non-employer sponsored superannuation contributions' are * excluded because the removal of caps on these contributions in 2006 * (for a limited number of years) caused a large spike (for about three years). * While these were indeed deductions from taxable income, they were concentrated * on certain individuals and therefore cause downward bias in estimated tax * for many more people. It is therefore, on average, better to exclude them. * This is a key reason for changes to parameters this year. * * * Parameters: * =========== * DEDUCT_TH1 - DEDUCT_TH22 Total income threshold 1 to 22 * DEDUCT_F1 - DEDUCT_F22 Factor 1 to 22 * * * Variables used: * =============== * fyear Financial year * toty Total income or loss ($) * * * Variables created: * ================== * deductions Deductions ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen DEDUCT_TH1 = . gen DEDUCT_TH2 = . gen DEDUCT_TH3 = . gen DEDUCT_TH4 = . gen DEDUCT_TH5 = . gen DEDUCT_TH6 = . gen DEDUCT_TH7 = . gen DEDUCT_TH8 = . gen DEDUCT_TH9 = . gen DEDUCT_TH10 = . gen DEDUCT_TH11 = . gen DEDUCT_TH12 = . gen DEDUCT_TH13 = . gen DEDUCT_TH14 = . gen DEDUCT_TH15 = . gen DEDUCT_TH16 = . gen DEDUCT_TH17 = . gen DEDUCT_TH18 = . gen DEDUCT_TH19 = . gen DEDUCT_TH20 = . gen DEDUCT_TH21 = . gen DEDUCT_TH22 = . gen DEDUCT_F1 = . gen DEDUCT_F2 = . gen DEDUCT_F3 = . gen DEDUCT_F4 = . gen DEDUCT_F5 = . gen DEDUCT_F6 = . gen DEDUCT_F7 = . gen DEDUCT_F8 = . gen DEDUCT_F9 = . gen DEDUCT_F10 = . gen DEDUCT_F11 = . gen DEDUCT_F12 = . gen DEDUCT_F13 = . gen DEDUCT_F14 = . gen DEDUCT_F15 = . gen DEDUCT_F16 = . gen DEDUCT_F17 = . gen DEDUCT_F18 = . gen DEDUCT_F19 = . gen DEDUCT_F20 = . gen DEDUCT_F21 = . gen DEDUCT_F22 = . replace DEDUCT_TH1 = 9999 if fyear=="2000-01" replace DEDUCT_TH2 = 14999 if fyear=="2000-01" replace DEDUCT_TH3 = 19999 if fyear=="2000-01" replace DEDUCT_TH4 = 24999 if fyear=="2000-01" replace DEDUCT_TH5 = 34999 if fyear=="2000-01" replace DEDUCT_TH6 = 49999 if fyear=="2000-01" replace DEDUCT_TH7 = 99999 if fyear=="2000-01" replace DEDUCT_TH8 = 499999 if fyear=="2000-01" replace DEDUCT_TH9 = 999999 if fyear=="2000-01" replace DEDUCT_F1 = 0.082 if fyear=="2000-01" replace DEDUCT_F2 = 0.041 if fyear=="2000-01" replace DEDUCT_F3 = 0.045 if fyear=="2000-01" replace DEDUCT_F4 = 0.042 if fyear=="2000-01" replace DEDUCT_F5 = 0.038 if fyear=="2000-01" replace DEDUCT_F6 = 0.037 if fyear=="2000-01" replace DEDUCT_F7 = 0.045 if fyear=="2000-01" replace DEDUCT_F8 = 0.052 if fyear=="2000-01" replace DEDUCT_F9 = 0.064 if fyear=="2000-01" replace DEDUCT_F10 = 0.062 if fyear=="2000-01" replace DEDUCT_TH1 = 9999 if fyear=="2001-02" replace DEDUCT_TH2 = 14999 if fyear=="2001-02" replace DEDUCT_TH3 = 19999 if fyear=="2001-02" replace DEDUCT_TH4 = 24999 if fyear=="2001-02" replace DEDUCT_TH5 = 34999 if fyear=="2001-02" replace DEDUCT_TH6 = 49999 if fyear=="2001-02" replace DEDUCT_TH7 = 99999 if fyear=="2001-02" replace DEDUCT_TH8 = 499999 if fyear=="2001-02" replace DEDUCT_TH9 = 999999 if fyear=="2001-02" replace DEDUCT_F1 = 0.087 if fyear=="2001-02" replace DEDUCT_F2 = 0.044 if fyear=="2001-02" replace DEDUCT_F3 = 0.048 if fyear=="2001-02" replace DEDUCT_F4 = 0.046 if fyear=="2001-02" replace DEDUCT_F5 = 0.042 if fyear=="2001-02" replace DEDUCT_F6 = 0.040 if fyear=="2001-02" replace DEDUCT_F7 = 0.047 if fyear=="2001-02" replace DEDUCT_F8 = 0.054 if fyear=="2001-02" replace DEDUCT_F9 = 0.068 if fyear=="2001-02" replace DEDUCT_F10 = 0.075 if fyear=="2001-02" replace DEDUCT_TH1 = 9999 if fyear=="2002-03" replace DEDUCT_TH2 = 14999 if fyear=="2002-03" replace DEDUCT_TH3 = 19999 if fyear=="2002-03" replace DEDUCT_TH4 = 24999 if fyear=="2002-03" replace DEDUCT_TH5 = 34999 if fyear=="2002-03" replace DEDUCT_TH6 = 49999 if fyear=="2002-03" replace DEDUCT_TH7 = 99999 if fyear=="2002-03" replace DEDUCT_TH8 = 499999 if fyear=="2002-03" replace DEDUCT_TH9 = 999999 if fyear=="2002-03" replace DEDUCT_F1 = 0.087 if fyear=="2002-03" replace DEDUCT_F2 = 0.043 if fyear=="2002-03" replace DEDUCT_F3 = 0.048 if fyear=="2002-03" replace DEDUCT_F4 = 0.048 if fyear=="2002-03" replace DEDUCT_F5 = 0.043 if fyear=="2002-03" replace DEDUCT_F6 = 0.040 if fyear=="2002-03" replace DEDUCT_F7 = 0.047 if fyear=="2002-03" replace DEDUCT_F8 = 0.055 if fyear=="2002-03" replace DEDUCT_F9 = 0.065 if fyear=="2002-03" replace DEDUCT_F10 = 0.070 if fyear=="2002-03" replace DEDUCT_TH1 = 9999 if fyear=="2003-04" replace DEDUCT_TH2 = 14999 if fyear=="2003-04" replace DEDUCT_TH3 = 19999 if fyear=="2003-04" replace DEDUCT_TH4 = 24999 if fyear=="2003-04" replace DEDUCT_TH5 = 34999 if fyear=="2003-04" replace DEDUCT_TH6 = 49999 if fyear=="2003-04" replace DEDUCT_TH7 = 99999 if fyear=="2003-04" replace DEDUCT_TH8 = 499999 if fyear=="2003-04" replace DEDUCT_TH9 = 999999 if fyear=="2003-04" replace DEDUCT_F1 = 0.084 if fyear=="2003-04" replace DEDUCT_F2 = 0.042 if fyear=="2003-04" replace DEDUCT_F3 = 0.048 if fyear=="2003-04" replace DEDUCT_F4 = 0.049 if fyear=="2003-04" replace DEDUCT_F5 = 0.045 if fyear=="2003-04" replace DEDUCT_F6 = 0.042 if fyear=="2003-04" replace DEDUCT_F7 = 0.048 if fyear=="2003-04" replace DEDUCT_F8 = 0.056 if fyear=="2003-04" replace DEDUCT_F9 = 0.063 if fyear=="2003-04" replace DEDUCT_F10 = 0.072 if fyear=="2003-04" replace DEDUCT_TH1 = 9999 if fyear=="2004-05" replace DEDUCT_TH2 = 14999 if fyear=="2004-05" replace DEDUCT_TH3 = 19999 if fyear=="2004-05" replace DEDUCT_TH4 = 24999 if fyear=="2004-05" replace DEDUCT_TH5 = 34999 if fyear=="2004-05" replace DEDUCT_TH6 = 49999 if fyear=="2004-05" replace DEDUCT_TH7 = 99999 if fyear=="2004-05" replace DEDUCT_TH8 = 499999 if fyear=="2004-05" replace DEDUCT_TH9 = 999999 if fyear=="2004-05" replace DEDUCT_F1 = 0.073 if fyear=="2004-05" replace DEDUCT_F2 = 0.036 if fyear=="2004-05" replace DEDUCT_F3 = 0.044 if fyear=="2004-05" replace DEDUCT_F4 = 0.047 if fyear=="2004-05" replace DEDUCT_F5 = 0.046 if fyear=="2004-05" replace DEDUCT_F6 = 0.043 if fyear=="2004-05" replace DEDUCT_F7 = 0.048 if fyear=="2004-05" replace DEDUCT_F8 = 0.057 if fyear=="2004-05" replace DEDUCT_F9 = 0.061 if fyear=="2004-05" replace DEDUCT_F10 = 0.061 if fyear=="2004-05" replace DEDUCT_TH1 = 6000 if fyear=="2005-06" replace DEDUCT_TH2 = 15000 if fyear=="2005-06" replace DEDUCT_TH3 = 20000 if fyear=="2005-06" replace DEDUCT_TH4 = 25000 if fyear=="2005-06" replace DEDUCT_TH5 = 30000 if fyear=="2005-06" replace DEDUCT_TH6 = 40000 if fyear=="2005-06" replace DEDUCT_TH7 = 50000 if fyear=="2005-06" replace DEDUCT_TH8 = 60000 if fyear=="2005-06" replace DEDUCT_TH9 = 80000 if fyear=="2005-06" replace DEDUCT_TH10 = 100000 if fyear=="2005-06" replace DEDUCT_TH11 = 150000 if fyear=="2005-06" replace DEDUCT_TH12 = 500000 if fyear=="2005-06" replace DEDUCT_TH13 = 1000000 if fyear=="2005-06" replace DEDUCT_F1 = 0.080 if fyear=="2005-06" replace DEDUCT_F2 = 0.040 if fyear=="2005-06" replace DEDUCT_F3 = 0.046 if fyear=="2005-06" replace DEDUCT_F4 = 0.049 if fyear=="2005-06" replace DEDUCT_F5 = 0.050 if fyear=="2005-06" replace DEDUCT_F6 = 0.046 if fyear=="2005-06" replace DEDUCT_F7 = 0.044 if fyear=="2005-06" replace DEDUCT_F8 = 0.045 if fyear=="2005-06" replace DEDUCT_F9 = 0.046 if fyear=="2005-06" replace DEDUCT_F10 = 0.048 if fyear=="2005-06" replace DEDUCT_F11 = 0.050 if fyear=="2005-06" replace DEDUCT_F12 = 0.052 if fyear=="2005-06" replace DEDUCT_F13 = 0.060 if fyear=="2005-06" replace DEDUCT_F14 = 0.071 if fyear=="2005-06" replace DEDUCT_TH1 = 6000 if fyear=="2006-07" replace DEDUCT_TH2 = 10000 if fyear=="2006-07" replace DEDUCT_TH3 = 15000 if fyear=="2006-07" replace DEDUCT_TH4 = 20000 if fyear=="2006-07" replace DEDUCT_TH5 = 25000 if fyear=="2006-07" replace DEDUCT_TH6 = 30000 if fyear=="2006-07" replace DEDUCT_TH7 = 35000 if fyear=="2006-07" replace DEDUCT_TH8 = 40000 if fyear=="2006-07" replace DEDUCT_TH9 = 45000 if fyear=="2006-07" replace DEDUCT_TH10 = 50000 if fyear=="2006-07" replace DEDUCT_TH11 = 55000 if fyear=="2006-07" replace DEDUCT_TH12 = 60000 if fyear=="2006-07" replace DEDUCT_TH13 = 70000 if fyear=="2006-07" replace DEDUCT_TH14 = 80000 if fyear=="2006-07" replace DEDUCT_TH15 = 90000 if fyear=="2006-07" replace DEDUCT_TH16 = 100000 if fyear=="2006-07" replace DEDUCT_TH17 = 150000 if fyear=="2006-07" replace DEDUCT_TH18 = 200000 if fyear=="2006-07" replace DEDUCT_TH19 = 250000 if fyear=="2006-07" replace DEDUCT_TH20 = 500000 if fyear=="2006-07" replace DEDUCT_TH21 = 1000000 if fyear=="2006-07" replace DEDUCT_F1 = 0.085 if fyear=="2006-07" replace DEDUCT_F2 = 0.077 if fyear=="2006-07" replace DEDUCT_F3 = 0.038 if fyear=="2006-07" replace DEDUCT_F4 = 0.046 if fyear=="2006-07" replace DEDUCT_F5 = 0.048 if fyear=="2006-07" replace DEDUCT_F6 = 0.049 if fyear=="2006-07" replace DEDUCT_F7 = 0.047 if fyear=="2006-07" replace DEDUCT_F8 = 0.046 if fyear=="2006-07" replace DEDUCT_F9 = 0.046 if fyear=="2006-07" replace DEDUCT_F10 = 0.045 if fyear=="2006-07" replace DEDUCT_F11 = 0.046 if fyear=="2006-07" replace DEDUCT_F12 = 0.047 if fyear=="2006-07" replace DEDUCT_F13 = 0.047 if fyear=="2006-07" replace DEDUCT_F14 = 0.045 if fyear=="2006-07" replace DEDUCT_F15 = 0.050 if fyear=="2006-07" replace DEDUCT_F16 = 0.050 if fyear=="2006-07" replace DEDUCT_F17 = 0.049 if fyear=="2006-07" replace DEDUCT_F18 = 0.049 if fyear=="2006-07" replace DEDUCT_F19 = 0.053 if fyear=="2006-07" replace DEDUCT_F20 = 0.054 if fyear=="2006-07" replace DEDUCT_F21 = 0.058 if fyear=="2006-07" replace DEDUCT_F22 = 0.067 if fyear=="2006-07" replace DEDUCT_TH1 = 6000 if fyear=="2007-08" replace DEDUCT_TH2 = 10000 if fyear=="2007-08" replace DEDUCT_TH3 = 15000 if fyear=="2007-08" replace DEDUCT_TH4 = 20000 if fyear=="2007-08" replace DEDUCT_TH5 = 25000 if fyear=="2007-08" replace DEDUCT_TH6 = 30000 if fyear=="2007-08" replace DEDUCT_TH7 = 35000 if fyear=="2007-08" replace DEDUCT_TH8 = 40000 if fyear=="2007-08" replace DEDUCT_TH9 = 45000 if fyear=="2007-08" replace DEDUCT_TH10 = 50000 if fyear=="2007-08" replace DEDUCT_TH11 = 55000 if fyear=="2007-08" replace DEDUCT_TH12 = 60000 if fyear=="2007-08" replace DEDUCT_TH13 = 70000 if fyear=="2007-08" replace DEDUCT_TH14 = 80000 if fyear=="2007-08" replace DEDUCT_TH15 = 90000 if fyear=="2007-08" replace DEDUCT_TH16 = 100000 if fyear=="2007-08" replace DEDUCT_TH17 = 150000 if fyear=="2007-08" replace DEDUCT_TH18 = 200000 if fyear=="2007-08" replace DEDUCT_TH19 = 250000 if fyear=="2007-08" replace DEDUCT_TH20 = 500000 if fyear=="2007-08" replace DEDUCT_TH21 = 1000000 if fyear=="2007-08" replace DEDUCT_F1 = 0.074 if fyear=="2007-08" replace DEDUCT_F2 = 0.068 if fyear=="2007-08" replace DEDUCT_F3 = 0.034 if fyear=="2007-08" replace DEDUCT_F4 = 0.041 if fyear=="2007-08" replace DEDUCT_F5 = 0.041 if fyear=="2007-08" replace DEDUCT_F6 = 0.040 if fyear=="2007-08" replace DEDUCT_F7 = 0.040 if fyear=="2007-08" replace DEDUCT_F8 = 0.040 if fyear=="2007-08" replace DEDUCT_F9 = 0.041 if fyear=="2007-08" replace DEDUCT_F10 = 0.041 if fyear=="2007-08" replace DEDUCT_F11 = 0.043 if fyear=="2007-08" replace DEDUCT_F12 = 0.044 if fyear=="2007-08" replace DEDUCT_F13 = 0.044 if fyear=="2007-08" replace DEDUCT_F14 = 0.042 if fyear=="2007-08" replace DEDUCT_F15 = 0.047 if fyear=="2007-08" replace DEDUCT_F16 = 0.048 if fyear=="2007-08" replace DEDUCT_F17 = 0.045 if fyear=="2007-08" replace DEDUCT_F18 = 0.044 if fyear=="2007-08" replace DEDUCT_F19 = 0.047 if fyear=="2007-08" replace DEDUCT_F20 = 0.048 if fyear=="2007-08" replace DEDUCT_F21 = 0.052 if fyear=="2007-08" replace DEDUCT_F22 = 0.076 if fyear=="2007-08" replace DEDUCT_TH1 = 6000 if fyear=="2008-09" replace DEDUCT_TH2 = 10000 if fyear=="2008-09" replace DEDUCT_TH3 = 15000 if fyear=="2008-09" replace DEDUCT_TH4 = 20000 if fyear=="2008-09" replace DEDUCT_TH5 = 25000 if fyear=="2008-09" replace DEDUCT_TH6 = 30000 if fyear=="2008-09" replace DEDUCT_TH7 = 35000 if fyear=="2008-09" replace DEDUCT_TH8 = 40000 if fyear=="2008-09" replace DEDUCT_TH9 = 45000 if fyear=="2008-09" replace DEDUCT_TH10 = 50000 if fyear=="2008-09" replace DEDUCT_TH11 = 55000 if fyear=="2008-09" replace DEDUCT_TH12 = 60000 if fyear=="2008-09" replace DEDUCT_TH13 = 70000 if fyear=="2008-09" replace DEDUCT_TH14 = 80000 if fyear=="2008-09" replace DEDUCT_TH15 = 90000 if fyear=="2008-09" replace DEDUCT_TH16 = 100000 if fyear=="2008-09" replace DEDUCT_TH17 = 150000 if fyear=="2008-09" replace DEDUCT_TH18 = 200000 if fyear=="2008-09" replace DEDUCT_TH19 = 250000 if fyear=="2008-09" replace DEDUCT_TH20 = 500000 if fyear=="2008-09" replace DEDUCT_TH21 = 1000000 if fyear=="2008-09" replace DEDUCT_F1 = 0.066 if fyear=="2008-09" replace DEDUCT_F2 = 0.060 if fyear=="2008-09" replace DEDUCT_F3 = 0.030 if fyear=="2008-09" replace DEDUCT_F4 = 0.038 if fyear=="2008-09" replace DEDUCT_F5 = 0.042 if fyear=="2008-09" replace DEDUCT_F6 = 0.041 if fyear=="2008-09" replace DEDUCT_F7 = 0.041 if fyear=="2008-09" replace DEDUCT_F8 = 0.040 if fyear=="2008-09" replace DEDUCT_F9 = 0.041 if fyear=="2008-09" replace DEDUCT_F10 = 0.041 if fyear=="2008-09" replace DEDUCT_F11 = 0.042 if fyear=="2008-09" replace DEDUCT_F12 = 0.043 if fyear=="2008-09" replace DEDUCT_F13 = 0.044 if fyear=="2008-09" replace DEDUCT_F14 = 0.042 if fyear=="2008-09" replace DEDUCT_F15 = 0.045 if fyear=="2008-09" replace DEDUCT_F16 = 0.046 if fyear=="2008-09" replace DEDUCT_F17 = 0.043 if fyear=="2008-09" replace DEDUCT_F18 = 0.040 if fyear=="2008-09" replace DEDUCT_F19 = 0.041 if fyear=="2008-09" replace DEDUCT_F20 = 0.041 if fyear=="2008-09" replace DEDUCT_F21 = 0.040 if fyear=="2008-09" replace DEDUCT_F22 = 0.061 if fyear=="2008-09" replace DEDUCT_TH1 = 6000 if fyear=="2009-10" replace DEDUCT_TH2 = 10000 if fyear=="2009-10" replace DEDUCT_TH3 = 15000 if fyear=="2009-10" replace DEDUCT_TH4 = 20000 if fyear=="2009-10" replace DEDUCT_TH5 = 25000 if fyear=="2009-10" replace DEDUCT_TH6 = 30000 if fyear=="2009-10" replace DEDUCT_TH7 = 35000 if fyear=="2009-10" replace DEDUCT_TH8 = 40000 if fyear=="2009-10" replace DEDUCT_TH9 = 45000 if fyear=="2009-10" replace DEDUCT_TH10 = 50000 if fyear=="2009-10" replace DEDUCT_TH11 = 55000 if fyear=="2009-10" replace DEDUCT_TH12 = 60000 if fyear=="2009-10" replace DEDUCT_TH13 = 70000 if fyear=="2009-10" replace DEDUCT_TH14 = 80000 if fyear=="2009-10" replace DEDUCT_TH15 = 90000 if fyear=="2009-10" replace DEDUCT_TH16 = 100000 if fyear=="2009-10" replace DEDUCT_TH17 = 150000 if fyear=="2009-10" replace DEDUCT_TH18 = 200000 if fyear=="2009-10" replace DEDUCT_TH19 = 250000 if fyear=="2009-10" replace DEDUCT_TH20 = 500000 if fyear=="2009-10" replace DEDUCT_TH21 = 1000000 if fyear=="2009-10" replace DEDUCT_F1 = 0.065 if fyear=="2009-10" replace DEDUCT_F2 = 0.059 if fyear=="2009-10" replace DEDUCT_F3 = 0.030 if fyear=="2009-10" replace DEDUCT_F4 = 0.037 if fyear=="2009-10" replace DEDUCT_F5 = 0.043 if fyear=="2009-10" replace DEDUCT_F6 = 0.042 if fyear=="2009-10" replace DEDUCT_F7 = 0.041 if fyear=="2009-10" replace DEDUCT_F8 = 0.040 if fyear=="2009-10" replace DEDUCT_F9 = 0.041 if fyear=="2009-10" replace DEDUCT_F10 = 0.042 if fyear=="2009-10" replace DEDUCT_F11 = 0.042 if fyear=="2009-10" replace DEDUCT_F12 = 0.043 if fyear=="2009-10" replace DEDUCT_F13 = 0.044 if fyear=="2009-10" replace DEDUCT_F14 = 0.043 if fyear=="2009-10" replace DEDUCT_F15 = 0.043 if fyear=="2009-10" replace DEDUCT_F16 = 0.045 if fyear=="2009-10" replace DEDUCT_F17 = 0.043 if fyear=="2009-10" replace DEDUCT_F18 = 0.038 if fyear=="2009-10" replace DEDUCT_F19 = 0.042 if fyear=="2009-10" replace DEDUCT_F20 = 0.039 if fyear=="2009-10" replace DEDUCT_F21 = 0.048 if fyear=="2009-10" replace DEDUCT_F22 = 0.057 if fyear=="2009-10" replace DEDUCT_TH1 = 6000 if fyear=="2010-11" replace DEDUCT_TH2 = 10000 if fyear=="2010-11" replace DEDUCT_TH3 = 15000 if fyear=="2010-11" replace DEDUCT_TH4 = 20000 if fyear=="2010-11" replace DEDUCT_TH5 = 25000 if fyear=="2010-11" replace DEDUCT_TH6 = 30000 if fyear=="2010-11" replace DEDUCT_TH7 = 35000 if fyear=="2010-11" replace DEDUCT_TH8 = 40000 if fyear=="2010-11" replace DEDUCT_TH9 = 45000 if fyear=="2010-11" replace DEDUCT_TH10 = 50000 if fyear=="2010-11" replace DEDUCT_TH11 = 55000 if fyear=="2010-11" replace DEDUCT_TH12 = 60000 if fyear=="2010-11" replace DEDUCT_TH13 = 70000 if fyear=="2010-11" replace DEDUCT_TH14 = 80000 if fyear=="2010-11" replace DEDUCT_TH15 = 90000 if fyear=="2010-11" replace DEDUCT_TH16 = 100000 if fyear=="2010-11" replace DEDUCT_TH17 = 150000 if fyear=="2010-11" replace DEDUCT_TH18 = 200000 if fyear=="2010-11" replace DEDUCT_TH19 = 250000 if fyear=="2010-11" replace DEDUCT_TH20 = 500000 if fyear=="2010-11" replace DEDUCT_TH21 = 1000000 if fyear=="2010-11" replace DEDUCT_F1 = 0.067 if fyear=="2010-11" replace DEDUCT_F2 = 0.061 if fyear=="2010-11" replace DEDUCT_F3 = 0.031 if fyear=="2010-11" replace DEDUCT_F4 = 0.034 if fyear=="2010-11" replace DEDUCT_F5 = 0.042 if fyear=="2010-11" replace DEDUCT_F6 = 0.042 if fyear=="2010-11" replace DEDUCT_F7 = 0.042 if fyear=="2010-11" replace DEDUCT_F8 = 0.040 if fyear=="2010-11" replace DEDUCT_F9 = 0.042 if fyear=="2010-11" replace DEDUCT_F10 = 0.043 if fyear=="2010-11" replace DEDUCT_F11 = 0.045 if fyear=="2010-11" replace DEDUCT_F12 = 0.046 if fyear=="2010-11" replace DEDUCT_F13 = 0.047 if fyear=="2010-11" replace DEDUCT_F14 = 0.047 if fyear=="2010-11" replace DEDUCT_F15 = 0.050 if fyear=="2010-11" replace DEDUCT_F16 = 0.053 if fyear=="2010-11" replace DEDUCT_F17 = 0.054 if fyear=="2010-11" replace DEDUCT_F18 = 0.049 if fyear=="2010-11" replace DEDUCT_F19 = 0.056 if fyear=="2010-11" replace DEDUCT_F20 = 0.051 if fyear=="2010-11" replace DEDUCT_F21 = 0.044 if fyear=="2010-11" replace DEDUCT_F22 = 0.045 if fyear=="2010-11" replace DEDUCT_TH1 = 6000 if fyear=="2011-12" replace DEDUCT_TH2 = 10000 if fyear=="2011-12" replace DEDUCT_TH3 = 15000 if fyear=="2011-12" replace DEDUCT_TH4 = 20000 if fyear=="2011-12" replace DEDUCT_TH5 = 25000 if fyear=="2011-12" replace DEDUCT_TH6 = 30000 if fyear=="2011-12" replace DEDUCT_TH7 = 35000 if fyear=="2011-12" replace DEDUCT_TH8 = 40000 if fyear=="2011-12" replace DEDUCT_TH9 = 45000 if fyear=="2011-12" replace DEDUCT_TH10 = 50000 if fyear=="2011-12" replace DEDUCT_TH11 = 55000 if fyear=="2011-12" replace DEDUCT_TH12 = 60000 if fyear=="2011-12" replace DEDUCT_TH13 = 70000 if fyear=="2011-12" replace DEDUCT_TH14 = 80000 if fyear=="2011-12" replace DEDUCT_TH15 = 90000 if fyear=="2011-12" replace DEDUCT_TH16 = 100000 if fyear=="2011-12" replace DEDUCT_TH17 = 150000 if fyear=="2011-12" replace DEDUCT_TH18 = 200000 if fyear=="2011-12" replace DEDUCT_TH19 = 250000 if fyear=="2011-12" replace DEDUCT_TH20 = 500000 if fyear=="2011-12" replace DEDUCT_TH21 = 1000000 if fyear=="2011-12" replace DEDUCT_F1 = 0.062 if fyear=="2011-12" replace DEDUCT_F2 = 0.056 if fyear=="2011-12" replace DEDUCT_F3 = 0.028 if fyear=="2011-12" replace DEDUCT_F4 = 0.032 if fyear=="2011-12" replace DEDUCT_F5 = 0.040 if fyear=="2011-12" replace DEDUCT_F6 = 0.041 if fyear=="2011-12" replace DEDUCT_F7 = 0.040 if fyear=="2011-12" replace DEDUCT_F8 = 0.040 if fyear=="2011-12" replace DEDUCT_F9 = 0.042 if fyear=="2011-12" replace DEDUCT_F10 = 0.043 if fyear=="2011-12" replace DEDUCT_F11 = 0.044 if fyear=="2011-12" replace DEDUCT_F12 = 0.045 if fyear=="2011-12" replace DEDUCT_F13 = 0.046 if fyear=="2011-12" replace DEDUCT_F14 = 0.046 if fyear=="2011-12" replace DEDUCT_F15 = 0.049 if fyear=="2011-12" replace DEDUCT_F16 = 0.051 if fyear=="2011-12" replace DEDUCT_F17 = 0.052 if fyear=="2011-12" replace DEDUCT_F18 = 0.047 if fyear=="2011-12" replace DEDUCT_F19 = 0.052 if fyear=="2011-12" replace DEDUCT_F20 = 0.047 if fyear=="2011-12" replace DEDUCT_F21 = 0.044 if fyear=="2011-12" replace DEDUCT_F22 = 0.049 if fyear=="2011-12" replace DEDUCT_TH1 = 6000 if fyear=="2012-13" replace DEDUCT_TH2 = 10000 if fyear=="2012-13" replace DEDUCT_TH3 = 18200 if fyear=="2012-13" replace DEDUCT_TH4 = 25000 if fyear=="2012-13" replace DEDUCT_TH5 = 30000 if fyear=="2012-13" replace DEDUCT_TH6 = 37000 if fyear=="2012-13" replace DEDUCT_TH7 = 40000 if fyear=="2012-13" replace DEDUCT_TH8 = 45000 if fyear=="2012-13" replace DEDUCT_TH9 = 50000 if fyear=="2012-13" replace DEDUCT_TH10 = 55000 if fyear=="2012-13" replace DEDUCT_TH11 = 60000 if fyear=="2012-13" replace DEDUCT_TH12 = 70000 if fyear=="2012-13" replace DEDUCT_TH13 = 80000 if fyear=="2012-13" replace DEDUCT_TH14 = 90000 if fyear=="2012-13" replace DEDUCT_TH15 = 100000 if fyear=="2012-13" replace DEDUCT_TH16 = 150000 if fyear=="2012-13" replace DEDUCT_TH17 = 180000 if fyear=="2012-13" replace DEDUCT_TH18 = 250000 if fyear=="2012-13" replace DEDUCT_TH19 = 500000 if fyear=="2012-13" replace DEDUCT_TH20 = 1000000 if fyear=="2012-13" replace DEDUCT_F1 = 0.048 if fyear=="2012-13" replace DEDUCT_F2 = 0.048 if fyear=="2012-13" replace DEDUCT_F3 = 0.024 if fyear=="2012-13" replace DEDUCT_F4 = 0.031 if fyear=="2012-13" replace DEDUCT_F5 = 0.040 if fyear=="2012-13" replace DEDUCT_F6 = 0.040 if fyear=="2012-13" replace DEDUCT_F7 = 0.040 if fyear=="2012-13" replace DEDUCT_F8 = 0.042 if fyear=="2012-13" replace DEDUCT_F9 = 0.043 if fyear=="2012-13" replace DEDUCT_F10 = 0.044 if fyear=="2012-13" replace DEDUCT_F11 = 0.044 if fyear=="2012-13" replace DEDUCT_F12 = 0.045 if fyear=="2012-13" replace DEDUCT_F13 = 0.044 if fyear=="2012-13" replace DEDUCT_F14 = 0.045 if fyear=="2012-13" replace DEDUCT_F15 = 0.047 if fyear=="2012-13" replace DEDUCT_F16 = 0.046 if fyear=="2012-13" replace DEDUCT_F17 = 0.040 if fyear=="2012-13" replace DEDUCT_F18 = 0.041 if fyear=="2012-13" replace DEDUCT_F19 = 0.038 if fyear=="2012-13" replace DEDUCT_F20 = 0.037 if fyear=="2012-13" replace DEDUCT_F21 = 0.038 if fyear=="2012-13" replace DEDUCT_TH1 = 6000 if fyear=="2013-14" replace DEDUCT_TH2 = 10000 if fyear=="2013-14" replace DEDUCT_TH3 = 18200 if fyear=="2013-14" replace DEDUCT_TH4 = 25000 if fyear=="2013-14" replace DEDUCT_TH5 = 30000 if fyear=="2013-14" replace DEDUCT_TH6 = 37000 if fyear=="2013-14" replace DEDUCT_TH7 = 40000 if fyear=="2013-14" replace DEDUCT_TH8 = 45000 if fyear=="2013-14" replace DEDUCT_TH9 = 50000 if fyear=="2013-14" replace DEDUCT_TH10 = 55000 if fyear=="2013-14" replace DEDUCT_TH11 = 60000 if fyear=="2013-14" replace DEDUCT_TH12 = 70000 if fyear=="2013-14" replace DEDUCT_TH13 = 80000 if fyear=="2013-14" replace DEDUCT_TH14 = 90000 if fyear=="2013-14" replace DEDUCT_TH15 = 100000 if fyear=="2013-14" replace DEDUCT_TH16 = 150000 if fyear=="2013-14" replace DEDUCT_TH17 = 180000 if fyear=="2013-14" replace DEDUCT_TH18 = 250000 if fyear=="2013-14" replace DEDUCT_TH19 = 500000 if fyear=="2013-14" replace DEDUCT_TH20 = 1000000 if fyear=="2013-14" replace DEDUCT_F1 = 0.048 if fyear=="2013-14" replace DEDUCT_F2 = 0.048 if fyear=="2013-14" replace DEDUCT_F3 = 0.024 if fyear=="2013-14" replace DEDUCT_F4 = 0.030 if fyear=="2013-14" replace DEDUCT_F5 = 0.040 if fyear=="2013-14" replace DEDUCT_F6 = 0.040 if fyear=="2013-14" replace DEDUCT_F7 = 0.040 if fyear=="2013-14" replace DEDUCT_F8 = 0.042 if fyear=="2013-14" replace DEDUCT_F9 = 0.043 if fyear=="2013-14" replace DEDUCT_F10 = 0.044 if fyear=="2013-14" replace DEDUCT_F11 = 0.046 if fyear=="2013-14" replace DEDUCT_F12 = 0.046 if fyear=="2013-14" replace DEDUCT_F13 = 0.045 if fyear=="2013-14" replace DEDUCT_F14 = 0.045 if fyear=="2013-14" replace DEDUCT_F15 = 0.048 if fyear=="2013-14" replace DEDUCT_F16 = 0.047 if fyear=="2013-14" replace DEDUCT_F17 = 0.041 if fyear=="2013-14" replace DEDUCT_F18 = 0.042 if fyear=="2013-14" replace DEDUCT_F19 = 0.039 if fyear=="2013-14" replace DEDUCT_F20 = 0.035 if fyear=="2013-14" replace DEDUCT_F21 = 0.041 if fyear=="2013-14" replace DEDUCT_TH1 = 6000 if fyear=="2014-15" replace DEDUCT_TH2 = 10000 if fyear=="2014-15" replace DEDUCT_TH3 = 18200 if fyear=="2014-15" replace DEDUCT_TH4 = 25000 if fyear=="2014-15" replace DEDUCT_TH5 = 30000 if fyear=="2014-15" replace DEDUCT_TH6 = 37000 if fyear=="2014-15" replace DEDUCT_TH7 = 40000 if fyear=="2014-15" replace DEDUCT_TH8 = 45000 if fyear=="2014-15" replace DEDUCT_TH9 = 50000 if fyear=="2014-15" replace DEDUCT_TH10 = 55000 if fyear=="2014-15" replace DEDUCT_TH11 = 60000 if fyear=="2014-15" replace DEDUCT_TH12 = 70000 if fyear=="2014-15" replace DEDUCT_TH13 = 80000 if fyear=="2014-15" replace DEDUCT_TH14 = 90000 if fyear=="2014-15" replace DEDUCT_TH15 = 100000 if fyear=="2014-15" replace DEDUCT_TH16 = 150000 if fyear=="2014-15" replace DEDUCT_TH17 = 180000 if fyear=="2014-15" replace DEDUCT_TH18 = 250000 if fyear=="2014-15" replace DEDUCT_TH19 = 500000 if fyear=="2014-15" replace DEDUCT_TH20 = 1000000 if fyear=="2014-15" replace DEDUCT_F1 = 0.028 if fyear=="2014-15" replace DEDUCT_F2 = 0.028 if fyear=="2014-15" replace DEDUCT_F3 = 0.022 if fyear=="2014-15" replace DEDUCT_F4 = 0.029 if fyear=="2014-15" replace DEDUCT_F5 = 0.040 if fyear=="2014-15" replace DEDUCT_F6 = 0.041 if fyear=="2014-15" replace DEDUCT_F7 = 0.041 if fyear=="2014-15" replace DEDUCT_F8 = 0.043 if fyear=="2014-15" replace DEDUCT_F9 = 0.045 if fyear=="2014-15" replace DEDUCT_F10 = 0.046 if fyear=="2014-15" replace DEDUCT_F11 = 0.047 if fyear=="2014-15" replace DEDUCT_F12 = 0.047 if fyear=="2014-15" replace DEDUCT_F13 = 0.047 if fyear=="2014-15" replace DEDUCT_F14 = 0.046 if fyear=="2014-15" replace DEDUCT_F15 = 0.048 if fyear=="2014-15" replace DEDUCT_F16 = 0.046 if fyear=="2014-15" replace DEDUCT_F17 = 0.041 if fyear=="2014-15" replace DEDUCT_F18 = 0.041 if fyear=="2014-15" replace DEDUCT_F19 = 0.036 if fyear=="2014-15" replace DEDUCT_F20 = 0.033 if fyear=="2014-15" replace DEDUCT_F21 = 0.038 if fyear=="2014-15" replace DEDUCT_TH1 = 6000 if fyear=="2015-16" replace DEDUCT_TH2 = 10000 if fyear=="2015-16" replace DEDUCT_TH3 = 18200 if fyear=="2015-16" replace DEDUCT_TH4 = 25000 if fyear=="2015-16" replace DEDUCT_TH5 = 30000 if fyear=="2015-16" replace DEDUCT_TH6 = 37000 if fyear=="2015-16" replace DEDUCT_TH7 = 40000 if fyear=="2015-16" replace DEDUCT_TH8 = 45000 if fyear=="2015-16" replace DEDUCT_TH9 = 50000 if fyear=="2015-16" replace DEDUCT_TH10 = 55000 if fyear=="2015-16" replace DEDUCT_TH11 = 60000 if fyear=="2015-16" replace DEDUCT_TH12 = 70000 if fyear=="2015-16" replace DEDUCT_TH13 = 80000 if fyear=="2015-16" replace DEDUCT_TH14 = 90000 if fyear=="2015-16" replace DEDUCT_TH15 = 100000 if fyear=="2015-16" replace DEDUCT_TH16 = 150000 if fyear=="2015-16" replace DEDUCT_TH17 = 180000 if fyear=="2015-16" replace DEDUCT_TH18 = 250000 if fyear=="2015-16" replace DEDUCT_TH19 = 500000 if fyear=="2015-16" replace DEDUCT_TH20 = 1000000 if fyear=="2015-16" replace DEDUCT_F1 = 0.028 if fyear=="2015-16" replace DEDUCT_F2 = 0.028 if fyear=="2015-16" replace DEDUCT_F3 = 0.022 if fyear=="2015-16" replace DEDUCT_F4 = 0.029 if fyear=="2015-16" replace DEDUCT_F5 = 0.040 if fyear=="2015-16" replace DEDUCT_F6 = 0.041 if fyear=="2015-16" replace DEDUCT_F7 = 0.041 if fyear=="2015-16" replace DEDUCT_F8 = 0.043 if fyear=="2015-16" replace DEDUCT_F9 = 0.045 if fyear=="2015-16" replace DEDUCT_F10 = 0.046 if fyear=="2015-16" replace DEDUCT_F11 = 0.047 if fyear=="2015-16" replace DEDUCT_F12 = 0.047 if fyear=="2015-16" replace DEDUCT_F13 = 0.047 if fyear=="2015-16" replace DEDUCT_F14 = 0.046 if fyear=="2015-16" replace DEDUCT_F15 = 0.048 if fyear=="2015-16" replace DEDUCT_F16 = 0.046 if fyear=="2015-16" replace DEDUCT_F17 = 0.041 if fyear=="2015-16" replace DEDUCT_F18 = 0.041 if fyear=="2015-16" replace DEDUCT_F19 = 0.036 if fyear=="2015-16" replace DEDUCT_F20 = 0.033 if fyear=="2015-16" replace DEDUCT_F21 = 0.038 if fyear=="2015-16" * Calculate value of deductions gen deductions = 0 replace deductions = (DEDUCT_F1 * toty) if (toty > 0) & (toty <= DEDUCT_TH1) replace deductions = (DEDUCT_F2 * toty) if (toty > DEDUCT_TH1) & (toty <= DEDUCT_TH2) replace deductions = (DEDUCT_F3 * toty) if (toty > DEDUCT_TH2) & (toty <= DEDUCT_TH3) replace deductions = (DEDUCT_F4 * toty) if (toty > DEDUCT_TH3) & (toty <= DEDUCT_TH4) replace deductions = (DEDUCT_F5 * toty) if (toty > DEDUCT_TH4) & (toty <= DEDUCT_TH5) replace deductions = (DEDUCT_F6 * toty) if (toty > DEDUCT_TH5) & (toty <= DEDUCT_TH6) replace deductions = (DEDUCT_F7 * toty) if (toty > DEDUCT_TH6) & (toty <= DEDUCT_TH7) replace deductions = (DEDUCT_F8 * toty) if (toty > DEDUCT_TH7) & (toty <= DEDUCT_TH8) replace deductions = (DEDUCT_F9 * toty) if (toty > DEDUCT_TH8) & (toty <= DEDUCT_TH9) replace deductions = (DEDUCT_F10 * toty) if (toty > DEDUCT_TH9) & (toty <= DEDUCT_TH10) replace deductions = (DEDUCT_F11 * toty) if (toty > DEDUCT_TH10) & (toty <= DEDUCT_TH11) replace deductions = (DEDUCT_F12 * toty) if (toty > DEDUCT_TH11) & (toty <= DEDUCT_TH12) replace deductions = (DEDUCT_F13 * toty) if (toty > DEDUCT_TH12) & (toty <= DEDUCT_TH13) replace deductions = (DEDUCT_F14 * toty) if (toty > DEDUCT_TH13) & (toty <= DEDUCT_TH14) replace deductions = (DEDUCT_F15 * toty) if (toty > DEDUCT_TH14) & (toty <= DEDUCT_TH15) replace deductions = (DEDUCT_F16 * toty) if (toty > DEDUCT_TH15) & (toty <= DEDUCT_TH16) replace deductions = (DEDUCT_F17 * toty) if (toty > DEDUCT_TH16) & (toty <= DEDUCT_TH17) replace deductions = (DEDUCT_F18 * toty) if (toty > DEDUCT_TH17) & (toty <= DEDUCT_TH18) replace deductions = (DEDUCT_F19 * toty) if (toty > DEDUCT_TH18) & (toty <= DEDUCT_TH19) replace deductions = (DEDUCT_F20 * toty) if (toty > DEDUCT_TH19) & (toty <= DEDUCT_TH20) replace deductions = (DEDUCT_F21 * toty) if (toty > DEDUCT_TH20) & (toty <= DEDUCT_TH21) replace deductions = (DEDUCT_F22 * toty) if (toty > DEDUCT_TH21) & (toty <= DEDUCT_TH22) ******************************************************************************** * TAXABLE INCOME (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates taxable income by substracting deductions from total * income or loss (toty). The values here are interim because they still include * Rent Assistance for non-FTB recipients. This interim definition of taxable * income is used in the part of the tax-benefit model that determines family * benefits. * * Note that for the purpose of all further calculations by this tax-benefit * model we set taxable losses to zero. * * * Variables used: * =============== * toty Total income or loss ($) * deductions Deductions ($) * * Variables created: * ================== * taxy Taxable income ($) * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Calculate taxable income by making deductions from total income, setting * losses to zero, and rounding to the nearest dollar gen taxy = round( max(toty - deductions, 0) ) ******************************************************************************** * SEPARATE NET INCOME (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates separate net income, which is an income concept that * is used for calculating the Spouse Tax Offset (SPOUTO) until 2008-09. Since * 2009-10, SPOUTO has been calculated using adjusted taxable income (see next * section). Separate net income is a broader income concept than taxable income * because it includes income components that are not assessable income. For a * definition of separate net income see ATO TaxPacks 2001 to 2008. * * Note that, similar to total income or loss, for the purpose of this tax- * benefit model, separate net income does not include irregular income (such as * redundancy payments) or income from superannuation. * * * Variables used: * =============== * tifmkip (H) Financial year regular market income ($) [imputed] Positive * values * tifmkin (H) Financial year regular market income ($) [imputed] Negative * values * bnfisi (H) Financial year Australian Government income support payments * ($) [imputed] * bnfonii (H) Financial year Australian Government Non-income support other * than family payments ($) [imputed] * bnfobi (H) Financial year Australian Government Other benefits NEI to * classify ($) [imputed] * bnfrpi (H) Financial year Other regular public including scholarships ($) * [imputed] * bnffpi (H) Financial year foreign pensions ($) [imputed] * ssfai (H) Financial year total annual value of salary sacrificed * income in all jobs ($) [imputed] * oifsupi (H) Financial year regular superannuation/annuity ($) [imputed] * careallow Carer Allowance ($) [non-taxable] * * * Variables created: * ================== * snety Separate net income ($) * snety_before_deductions Separate net income ($) [before deductions] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen snety = tifmkip - tifmkin if fyear<="2008-09" replace snety = snety + bnfisi if inrange(bnfisi, 0, .) & fyear<="2008-09" replace snety = snety + bnfonii if inrange(bnfonii, 0, .) & fyear<="2008-09" replace snety = snety + bnfobi if inrange(bnfobi, 0, .) & fyear<="2008-09" replace snety = snety + bnfrpi if inrange(bnfrpi, 0, .) & fyear<="2008-09" replace snety = snety + bnffpi if inrange(bnffpi, 0, .) & fyear<="2008-09" replace snety = snety - ssfai if inrange(ssfai, 0, .) & fyear<="2008-09" replace snety = snety - oifsupi if inrange(oifsupi, 0, .) & fyear<="2008-09" replace snety = snety - careallow if inrange(careallow, 0, .) & fyear<="2008-09" * Store separate net income before deductions, which is used later * to calculate its final values gen snety_before_deductions = round(snety) if fyear<="2008-09" * Apply deductions, which are based on total income rather than separate net * income, set losses to zero and round to the nearest dollar replace snety = round( max(snety - deductions, 0) ) if fyear<="2008-09" ******************************************************************************** * ADJUSTED TAXABLE INCOME (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates adjusted taxable income. This is a taxable income * concept that is used for determining family tax benefits. It is also used to * determine the Baby Bonus and Schoolkids Bonus. * * 2000-01 * ------- * ADD UP * taxable income [losses set to zero] * adjusted fringe benefits * net rental property losses * tax-free pensions or benefits * target foreign income * DEDUCT * 50 per cent of child maintenance expenditure * * 2001-02 to 2008-09 * ------------------ * ADD UP * taxable income [losses set to zero] * adjusted fringe benefits * net rental property losses * tax-free pensions or benefits * target foreign income * DEDUCT * deductible child maintenance expenditure * * Since 2009-10 * ------------- * ADD UP * taxable income [losses set to zero] * reportable employer superannuation contributions * deductible personal superannuation contributions * adjusted fringe benefits * certain tax-free government pensions or benefits received by the person * target foreign income * net financial investment loss * net rental property loss * DEDUCT * any child support payments the person provided to another person * * * Variables used: * =============== * taxy Taxable income ($) * oirntin (H) Financial year rental income including nil ($) [imputed] * Negative values * fyear Financial year * dsp Disability Support Pension ($) [non-taxable] * wifepen Wife Pension ($) [non-taxable] * carepay Carer Payment ($) [non-taxable] * ncefspy (H) Non-resident child maintenance paid - annual - all children ($) * rcefspy (H) Resident child maintenance paid - annual - all children ($) * nbfaspa (H) Non-cash benefits - financial year - superannuation - amount * ($) * ssfai (H) Financial year total annual value of salary sacrificed income * in all jobs ($) [imputed] * * Variables created: * ================== * ataxy Adjusted taxable income ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen ataxy = taxy * 2000-01 replace ataxy = ataxy + oirntin if inrange(oirntin, 0, .) & fyear=="2000-01" replace ataxy = ataxy + dsp if inrange(dsp, 0, .) & fyear=="2000-01" replace ataxy = ataxy + wifepen if inrange(wifepen, 0, .) & fyear=="2000-01" replace ataxy = ataxy + carepay if inrange(carepay, 0, .) & fyear=="2000-01" replace ataxy = ataxy - 0.5*ncefspy if inrange(ncefspy, 0, .) & fyear=="2000-01" replace ataxy = ataxy - 0.5*rcefspy if inrange(rcefspy, 0, .) & fyear=="2000-01" * 2001-02 to 2008-09 replace ataxy = ataxy + oirntin if inrange(oirntin, 0, .) & fyear>="2001-02" & fyear<="2008-09" replace ataxy = ataxy + dsp if inrange(dsp, 0, .) & fyear>="2001-02" & fyear<="2008-09" replace ataxy = ataxy + wifepen if inrange(wifepen, 0, .) & fyear>="2001-02" & fyear<="2008-09" replace ataxy = ataxy + carepay if inrange(carepay, 0, .) & fyear>="2001-02" & fyear<="2008-09" replace ataxy = ataxy - ncefspy if inrange(ncefspy, 0, .) & fyear>="2001-02" & fyear<="2008-09" replace ataxy = ataxy - rcefspy if inrange(rcefspy, 0, .) & fyear>="2001-02" & fyear<="2008-09" * Since 2009-10 replace ataxy = ataxy + nbfaspa if inrange(nbfaspa, 0, .) & fyear>="2009-10" replace ataxy = ataxy + ssfai if inrange(ssfai, 0, .) & fyear>="2009-10" replace ataxy = ataxy + dsp if inrange(dsp, 0, .) & fyear>="2009-10" replace ataxy = ataxy + wifepen if inrange(wifepen, 0, .) & fyear>="2009-10" replace ataxy = ataxy + carepay if inrange(carepay, 0, .) & fyear>="2009-10" replace ataxy = ataxy + oirntin if inrange(oirntin, 0, .) & fyear>="2009-10" replace ataxy = ataxy - ncefspy if inrange(ncefspy, 0, .) & fyear>="2009-10" replace ataxy = ataxy - rcefspy if inrange(rcefspy, 0, .) & fyear>="2009-10" * Set negative values to zero and round to the nearest dollar replace ataxy = round( max(ataxy, 0) ) ******************************************************************************** * REBATE INCOME (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates rebate income. This is a taxable income concept that * is used for some tax offsets such as the Senior Australians and Pensioner Tax * Offset (SAPTO). * * 2000-01 to 2008-09 * ------------------ * Income concept did not exist. * * * Since 2009-10 * ------------- * ADD UP * taxable income [losses set to zero] * adjusted fringe benefits * reportable employer superannuation contributions * deductible personal superannuation contributions * net financial investment loss * net rental property loss * * * Variables used: * =============== * taxy Taxable income ($) * fyear Financial year * nbfaspa (H) Non-cash benefits - financial year - superannuation - amount * ($) * ssfai (H) Financial year total annual value of salary sacrificed income * in all jobs ($) [imputed] * oirntin (H) Financial year rental income including nil ($) [imputed] * Negative values * * Variables created: * ================== * rebatey Rebate income ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen rebatey = taxy if fyear>="2009-10" replace rebatey = rebatey + nbfaspa if inrange(nbfaspa, 0, .) & fyear>="2009-10" replace rebatey = rebatey + ssfai if inrange(ssfai, 0, .) & fyear>="2009-10" replace rebatey = rebatey + oirntin if inrange(oirntin, 0, .) & fyear>="2009-10" * Round to the nearest dollar replace rebatey = round(rebatey) ******************************************************************************** * INCOME FOR MEDICARE LEVY SURCHARGE PURPOSES (INTERIM VALUES) ******************************************************************************** * * Description: * ============ * This section calculates income for Medicare levy surcharge purposes. This is a * taxable income concept that is used to determine liability to pay the Medicare * levy surcharge. * * 2000-01 to 2008-09 * ------------------ * Income concept did not exist. * * * Since 2009-10 * ------------- * ADD UP * taxable income [losses set to zero] * reported fringe benefits * reportable employer superannuation contributions * deductible personal superannuation contributions * net financial investment loss * net rental property loss * amount on which family trust distribution tax has been paid * DEDUCT (if 55 to 59 years) * taxed element amount of superannuation lump sums, other than a death * benefit, that do not exceed the low rate cap * * * Variables used: * =============== * taxy Taxable income ($) * fyear Financial year * nbfaspa (H) Non-cash benefits - financial year - superannuation - amount * ($) * ssfai (H) Financial year total annual value of salary sacrificed income * in all jobs ($) [imputed] * oirntin (H) Financial year rental income including nil ($) [imputed] * Negative values * * Variables created: * ================== * mlsy Income for Medicare levy surcharge purposes ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen mlsy = taxy if fyear>="2009-10" replace mlsy = mlsy + nbfaspa if inrange(nbfaspa, 0, .) & fyear>="2009-10" replace mlsy = mlsy + ssfai if inrange(ssfai, 0, .) & fyear>="2009-10" replace mlsy = mlsy + oirntin if inrange(oirntin, 0, .) & fyear>="2009-10" * Round to the nearest dollar replace mlsy = round(mlsy) ******************************************************************************** ******************************************************************************** * PART D. CALCULATE FAMILY BENEFITS ******************************************** ******************************************************************************** ******************************************************************************** ******************************************************************************** * DETERMINE WHO IS A CHILD FOR FTB PURPOSES (FTB CHILD) ******************************************************************************** * * Description: * ============ * This section creates a flag variable that identifies whether a person is a * child for FTB purposes (FTB child). An income threshold applied until 2013-14, * making children ineligible for FTB if they earned more than the threshold. * Receipt of income support payments also disqualifies a child as an FTB child. * * * Parameters: * =========== * FTBCH_TH Income threshold for determining FTB child status * * * Variables used: * =============== * fyear Financial year * hhrih (H) Relationship in household * hgage (H) Age last birthday at June 30 * ataxy Adjusted taxable income ($) * * * Variables created: * ================== * is_ftb_child Whether is an FTB child * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen FTBCH_TH = . replace FTBCH_TH = 7662 if fyear=="2000-01" replace FTBCH_TH = 8078 if fyear=="2001-02" replace FTBCH_TH = 8346 if fyear=="2002-03" replace FTBCH_TH = 8613 if fyear=="2003-04" replace FTBCH_TH = 10948 if fyear=="2004-05" replace FTBCH_TH = 11233 if fyear=="2005-06" replace FTBCH_TH = 11548 if fyear=="2006-07" replace FTBCH_TH = 11929 if fyear=="2007-08" replace FTBCH_TH = 12287 if fyear=="2008-09" replace FTBCH_TH = 12742 if fyear=="2009-10" replace FTBCH_TH = 13010 if fyear=="2010-11" replace FTBCH_TH = 13361 if fyear=="2011-12" replace FTBCH_TH = 13775 if fyear=="2012-13" replace FTBCH_TH = 14078 if fyear=="2013-14" * Create flag identifying an FTB child gen is_ftb_child = 0 replace is_ftb_child = 1 if inlist(hhrih, 8, 9) & inrange(hgage, 0, 24) * Children earning more than the income threshold are ineligible replace is_ftb_child = 0 if ataxy>FTBCH_TH & fyear<="2013-14" * Children on income support are ineligible replace is_ftb_child = 0 if hgage>15 & bnfisi>0 * Drop parameters drop FTBCH_TH ******************************************************************************** * AGGREGATE TO THE FAMILY LEVEL ******************************************************************************** * * Description: * ============ * This section aggregates the data to the family level so that they can be used * more easily when calculating family tax benefits and other family payments. * A family for the purpose of this section is a single or couple parent family * with dependent children. Before aggregating the data, a number of new * variables are defined that are used when calculating family tax benefits * and the other family payments. Following aggregation, each family is * represented by one observation. The values of the estimated family tax * benefits and family payments are merged back to the individual level data * in one of the following sections. * * * Variables used: * =============== * is_ftb_child Whether is an FTB child * fyear Financial year * hges (H) Employment status on Household Form, answered by one person in * household * hgebi (H) Household Form labour force status - broad [imputed] * hgage (H) Age last birthday at June 30 * hgage_dec31 Age last birthday at December 31 * hhrhid (H) randomised household id * hhfam (H) Family number * hhiu (H) Income unit * tcr (H) Number of own resident children * tcnr (H) Number of own non-resident children * tchad (H) Total children ever had * dob Date of birth * hhfty (H) Family type * hhrih (H) Relationship in household * taxy Taxable income ($) * ataxy Adjusted taxable income ($) * hhpxid (H) Partner's xwaveid (text, 7-digit) * hgsex (H) Sex * xwaveid (H) Cross wave ID * bnfppl (H) Pensions/Allowances received - Paid parental leave * hstenur (H) Own, Rent or live rent free * hstenr (H) Own, Rent or live rent free * hsllord (H) Who does this household rent from * hsrnti (H) Rent usual payments $ per month [imputed] * hhstate (H) State * famsize Family size * hhsize Household size * * * Variables created: * ================== * newborn (D) Whether is a newborn (at Jun 30) * dep0 (D) Whether is an FTB child aged 0 (at Dec 31) * dep04 (D) Whether is an FTB child aged 0-4 (at Dec 31) * dep012 (D) Whether is an FTB child aged 0-12 (at Dec 31) * dep015 (D) Whether is an FTB child aged 0-15 (at Dec 31) * dep017 (D) Whether is an FTB child aged 0-17 (at Dec 31) * dep018 (D) Whether is an FTB child aged 0-18 (at Dec 31) * dep024 (D) Whether is an FTB child aged 0-24 (at Dec 31) * dep512 (D) Whether is an FTB child aged 5-12 (at Dec 31) * dep515 (D) Whether is an FTB child aged 5-15 (at Dec 31) * dep518 (D) Whether is an FTB child aged 5-18 (at Dec 31) * dep612 (D) Whether is an FTB child aged 6-12 (at Dec 31) * dep613 (D) Whether is an FTB child aged 6-13 (at Dec 31) * dep1315 (D) Whether is an FTB child aged 13-15 (at Dec 31) * dep1318 (D) Whether is an FTB child aged 13-18 (at Dec 31) * dep1418 (D) Whether is an FTB child aged 14-18 (at Dec 31) * dep1617 (D) Whether is an FTB child aged 16-17 (at Dec 31) * dep1617_nas (D) Whether is an FTB child aged 16-17 (at Dec 31) * not attending school * dep1618_as (D) Whether is an FTB child aged 16-18 (at Dec 31) * attending school * dep1619_as (D) Whether is an FTB child aged 16-19 (at Dec 31) * attending school * dep1819_as (D) Whether is an FTB child aged 18-19 (at Dec 31) * attending school * dep1821 (D) Whether is an FTB child aged 18-21 (at Dec 31) * dep1821_nas (D) Whether is an FTB child aged 19-21 (at Dec 31) * not attending school * dep1824 (D) Whether is an FTB child aged 18-24 (at Dec 31) * dep1921 (D) Whether is an FTB child aged 19-21 (at Dec 31) * nkids (D) Number of children ever had * n_born_after_jun30 (D) Number of newborns born after June 30 * n_born_after_dec31 (D) Number of newborns born after December 31 * nkids_jun30 Number of children ever had at June 30 * nkids_dec31 Number of children ever had at December 31 * dob_id (D) Running id that indicates children with the same dob * atschool (D) Whether attends school * one (D) Variable that is 1 in every observation [for counts] * nsamedob (D) Number of triplets or higher aged 0-18 with the same * dob * nsamedob_as (D) Number of triplets or higher aged 0-18 with the same * dob attending school * samedob_age (D) Age of the triplets or higher with the same dob * j (D) ID variable used for reshaping from long to wide * nsamedob? (D) Number of triplets or higher aged 0-18 with the same * dob [one variable for each group] * nsamedob_as? (D) Number of triplets or higher aged 0-18 with the same * dob attending school [one variable for each group] * samedob_age? (D) Age of the triplets or higher with the same dob * [one variable for each group] * dob_nb (D) Date of birth of newborns * dob_nb? Date of birth of newborns [one variable for each * newborn] * hgsex_sp (D) Sex [spouse] * taxy_sp (D) Taxable income ($) [spouse] * ataxy_sp (D) Adjusted taxable income ($) [spouse] * nkids_jun30_sp (D) Number of children ever had at June 30 [spouse] * nkids_dec31_sp (D) Number of children ever had at December 31 [spouse] * firstparent (D) Whether is first parent [when data is sorted by * xwaveid] * p1id Cross wave ID [parent 1] * p2id Cross wave ID [parent 2] * p1sex Sex [parent 1] * p2sex Sex [parent 2] * p1taxy Taxable income ($) [parent 1] * p2taxy Taxable income ($) [parent 2] * p1ataxy Adjusted taxable income ($) [parent 1] * p2ataxy Adjusted taxable income ($) [parent 2] * nnewborn Number of newborns (at Jun 30) * ndep0 Number of FTB children aged 0 (at Dec 31) * ndep04 Number of FTB children aged 0-4 (at Dec 31) * ndep012 Number of FTB children aged 0-12 (at Dec 31) * ndep015 Number of FTB children aged 0-15 (at Dec 31) * ndep017 Number of FTB children aged 0-17 (at Dec 31) * ndep018 Number of FTB children aged 0-18 (at Dec 31) * ndep024 Number of FTB children aged 0-24 (at Dec 31) * ndep512 Number of FTB children aged 5-12 (at Dec 31) * ndep515 Number of FTB children aged 5-15 (at Dec 31) * ndep518 Number of FTB children aged 5-18 (at Dec 31) * ndep612 Number of FTB children aged 6-12 (at Dec 31) * ndep613 Number of FTB children aged 6-13 (at Dec 31) * ndep1315 Number of FTB children aged 13-15 (at Dec 31) * ndep1318 Number of FTB children aged 13-18 (at Dec 31) * ndep1418 Number of FTB children aged 14-18 (at Dec 31) * ndep1617 Number of FTB children aged 16-17 (at Dec 31) * ndep1617_nas Number of FTB children aged 16-17 (at Dec 31) * not attending school * ndep1618_as Number of FTB children aged 16-18 (at Dec 31) * attending school * ndep1619_as Number of FTB children aged 16-19 (at Dec 31) * attending school * ndep1819_as Number of FTB children aged 18-19 (at Dec 31) * attending school * ndep1821 Number of FTB children aged 18-21 (at Dec 31) * ndep1821_nas Number of FTB children aged 19-21 (at Dec 31) * not attending school * ndep1824 Number of FTB children aged 18-24 (at Dec 31) * ndep1921 Number of FTB children aged 19-21 (at Dec 31) * fataxy Family adjusted taxable income ($) * fppl Whether either parent gets Paid Parental Leave (PPL) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Save individual level data in a temporary file so that they can be restored * later tempfile enumerated_person_file save "`enumerated_person_file'" * Conditions that determine whether a child is attending school or not local isNotAtSchool ( (fyear!="2001-02" & hges!=6 ) | (fyear=="2001-02" & hgebi!=3 ) ) local isAtSchool ( (fyear!="2001-02" & hges==6 ) | (fyear=="2001-02" & hgebi==3 ) ) * Defining a number of flags that are used to determine the number of children * in various age groups * Newborns gen newborn = hgage==0 * Other dependent (FTB) children gen dep0 = inrange(hgage_dec31, 0, 0) & is_ftb_child gen dep04 = inrange(hgage_dec31, 0, 4) & is_ftb_child gen dep012 = inrange(hgage_dec31, 0, 12) & is_ftb_child gen dep015 = inrange(hgage_dec31, 0, 15) & is_ftb_child gen dep017 = inrange(hgage_dec31, 0, 17) & is_ftb_child gen dep018 = inrange(hgage_dec31, 0, 18) & is_ftb_child gen dep024 = inrange(hgage_dec31, 0, 24) & is_ftb_child gen dep512 = inrange(hgage_dec31, 5, 12) & is_ftb_child gen dep515 = inrange(hgage_dec31, 5, 15) & is_ftb_child gen dep518 = inrange(hgage_dec31, 5, 18) & is_ftb_child gen dep612 = inrange(hgage_dec31, 6, 12) & is_ftb_child gen dep613 = inrange(hgage_dec31, 6, 13) & is_ftb_child gen dep1315 = inrange(hgage_dec31, 13, 15) & is_ftb_child gen dep1318 = inrange(hgage_dec31, 13, 18) & is_ftb_child gen dep1418 = inrange(hgage_dec31, 14, 18) & is_ftb_child gen dep1617 = inrange(hgage_dec31, 16, 17) & is_ftb_child gen dep1617_nas = inrange(hgage_dec31, 16, 17) & is_ftb_child & `isNotAtSchool' gen dep1618_as = inrange(hgage_dec31, 16, 18) & is_ftb_child & `isAtSchool' gen dep1619_as = inrange(hgage_dec31, 16, 19) & is_ftb_child & `isAtSchool' gen dep1819_as = inrange(hgage_dec31, 18, 19) & is_ftb_child & `isAtSchool' gen dep1821 = inrange(hgage_dec31, 18, 21) & is_ftb_child gen dep1821_nas = inrange(hgage_dec31, 18, 21) & is_ftb_child & `isNotAtSchool' gen dep1824 = inrange(hgage_dec31, 18, 24) & is_ftb_child gen dep1921 = inrange(hgage_dec31, 19, 21) & is_ftb_child * Calculate number of children ever had gen nkids = max(tcr+tcnr, tchad) replace nkids = 0 if nkids<0 * Calculate number of newborns born after June 30 and after December 31 * (previous calendar year) bysort fyear hhrhid hhfam hhiu: egen n_born_after_jun30 = total(hgage==-2) bysort fyear hhrhid hhfam hhiu: egen n_born_after_dec31 = total(hgage_dec31==-2) * Calculate number of children ever had at June 30 and December 31 * (previous calendar year) gen nkids_jun30 = max(nkids - n_born_after_jun30, 0) gen nkids_dec31 = max(nkids - n_born_after_dec31, 0) * Add information on children that share the same dob with at least two others * (i.e. triplets or higher). This information is used for the Multiple Birth * Allowance (MBA). The resulting variables are nsamedob?, nsamedob_as? and * samedob_age? (? stands for 1, 2, ...). * Preserve master file and create temporary file that is merged later to * the master file preserve keep fyear hhrhid hhfam hhiu dob hgage_dec31 hges hgebi dep018 * Restrict to FTB children aged 0-18 years keep if dep018==1 * Create running id that identifies children with the same dob bysort fyear hhrhid hhfam hhiu (dob): gen dob_id = 1 if _n==1 bysort fyear hhrhid hhfam hhiu (dob): replace dob_id = cond(inrange(dob, dob[_n-1], dob[_n-1]+1), dob_id[_n-1], dob_id[_n-1]+1) if _n> 1 * Determine whether attends school gen atschool = fyear!="2001-02" & inlist(hges, -1, 6) | fyear=="2001-02" & inlist(hgebi, -1, 3) * Count number of children with same dob gen one = 1 // used to count the number of children collapse (sum) nsamedob=one nsamedob_as=atschool (first) samedob_age=hgage_dec31, by(fyear hhrhid hhfam hhiu dob_id) * Only keep triplets or higher keep if nsamedob>=3 * Create variables for each group of children with same dob bysort fyear hhrhid hhfam hhiu (dob_id): gen j = _n drop dob_id capture reshape wide *samedob*, i(fyear hhrhid hhfam hhiu) j(j) if _rc rename *samedob* *samedob*1 * Save new data in temporary file and merge to master file tempfile tf save "`tf'" restore merge m:1 fyear hhrhid hhfam hhiu using "`tf'", nogen * Add a separate date of birth variable for each newborn. These variables are * used for the calculation of the maternity payments. The resulting variables * are dob_nb? (? stands for 1, 2, ...). * Preserve master file and create temporary file that is later merged to * the master file preserve keep fyear hhrhid hhfam hhiu dob xwaveid newborn * Only keep newborns keep if newborn==1 * Create a separate dob variable for each newborn in the family rename dob dob_nb bysort fyear hhrhid hhfam hhiu (dob xwaveid): gen j = _n drop xwaveid reshape wide dob_nb, i(fyear hhrhid hhfam hhiu) j(j) * Save new data in temporary file and merge to master file tempfile tf save "`tf'" restore merge m:1 fyear hhrhid hhfam hhiu using "`tf'", nogen * Keep single and couple parent families with dependent children keep if inlist(hhfty, 4, 5, 6, 7, 8, 9, 13, 14, 15, 16, 17, 18) * Drop non-dependent children and other family members drop if inlist(hhrih, 10, 11) * Ignore taxable income of dependent children replace taxy = 0 if inrange(hhrih, 8, 9) replace ataxy = 0 if inrange(hhrih, 8, 9) * Merge information of spouse's sex and taxable income preserve keep hhpxid fyear hgsex taxy ataxy nkids_jun30 nkids_dec31 drop if hhpxid=="" rename hhpxid xwaveid rename hgsex hgsex_sp rename taxy taxy_sp rename ataxy ataxy_sp rename nkids_jun30 nkids_jun30_sp rename nkids_dec31 nkids_dec31_sp tempfile tf save "`tf'" restore merge 1:1 xwaveid fyear using "`tf'", keep(3 1) * Mark one parent in a family * (it does not matter which parent we choose but here we chose the first * parent in a family if all persons are ordered by hhrih and xwaveid) bysort fyear hhrhid hhfam hhiu (hhrih xwaveid): gen firstparent = _n==1 * Create id, sex and taxable income of parent 1 and parent 2 gen p1id = xwaveid if firstparent==1 gen p2id = hhpxid if firstparent==1 gen p1sex = hgsex if firstparent==1 gen p2sex = hgsex_sp if firstparent==1 gen p1taxy = taxy if firstparent==1 gen p2taxy = taxy_sp if firstparent==1 gen p1ataxy = ataxy if firstparent==1 gen p2ataxy = ataxy_sp if firstparent==1 * Use number of children ever had of the (first) female parent in the couple replace nkids_jun30 = nkids_jun30_sp if p1sex==1 & p2sex==2 replace nkids_jun30 = . if firstparent==0 replace nkids_dec31 = nkids_dec31_sp if p1sex==1 & p2sex==2 replace nkids_dec31 = . if firstparent==0 * Set missing values to zero in variable that reports whether received PPL replace bnfppl = 0 if bnfppl<0 * Aggregate data to the family level collapse /// (sum) nnewborn = newborn /// (sum) ndep0 = dep0 /// (sum) ndep04 = dep04 /// (sum) ndep012 = dep012 /// (sum) ndep015 = dep015 /// (sum) ndep017 = dep017 /// (sum) ndep018 = dep018 /// (sum) ndep024 = dep024 /// (sum) ndep512 = dep512 /// (sum) ndep515 = dep515 /// (sum) ndep518 = dep518 /// (sum) ndep612 = dep612 /// (sum) ndep613 = dep613 /// (sum) ndep1315 = dep1315 /// (sum) ndep1318 = dep1318 /// (sum) ndep1418 = dep1418 /// (sum) ndep1617 = dep1617 /// (sum) ndep1617_nas = dep1617_nas /// (sum) ndep1618_as = dep1618_as /// (sum) ndep1619_as = dep1619_as /// (sum) ndep1819_as = dep1819_as /// (sum) ndep1821 = dep1821 /// (sum) ndep1821_nas = dep1821_nas /// (sum) ndep1824 = dep1824 /// (sum) ndep1921 = dep1921 /// (sum) fataxy = ataxy /// (max) fppl = bnfppl /// (first) nsamedob? /// (first) nsamedob_as? /// (first) samedob_age? /// (first) dob_nb? /// (first) p1id /// (first) p2id /// (first) p1sex /// (first) p2sex /// (first) p1taxy /// (first) p2taxy /// (first) p1ataxy /// (first) p2ataxy /// (first) nkids_jun30 /// (first) nkids_dec31 /// (first) hhfty /// (first) hstenur /// (first) hstenr /// (first) hsllord /// (first) hsrnti /// (first) hhstate /// (first) famsize /// (first) hhsize /// , by(fyear hhrhid hhfam hhiu) * Keep only families with FTB children keep if ndep024>0 | nnewborn>0 ******************************************************************************** * FAMILY TAX BENEFIT PART A AND PART B ******************************************************************************** * * Description: * ============ * This section calculates Family Tax Benefit Part A and Part B. FTB A and FTB B * are calculated at the family level. A family is a single or couple parent * family with dependent children. The family total is split evenly between the * two parents in couple families. FTB is non-taxable. The income definition we * use in this section is taxable income of the family. Since 2009-10, we use * adjusted taxable income of the family. * * Note that in 2011-12 and 2012-13, FTB A is calculated separately for the * two year-halves. FTB A is the average of these two halves. * * * Parameters: * =========== * Maximum rates per child (including annual supplement) * FTB_R1 to age 12 * FTB_R2 age 13 to 15 * FTB_R3 age 16 to 17 * FTB_R4 age 18 to 24 * FTB_R5 age 16 to 19, at school * FTB_R6 age 16-17, not at school * FTB_R7 age 18-21 * FTB_R1_a to age 12 [only 2011-12 and 2012-13] * FTB_R2_a age 13 to 15 [only 2011-12 and 2012-13] * FTB_R3_a age 16 to 17 [only 2011-12 and 2012-13] * FTB_R4_a age 18 to 24 [only 2011-12 and 2012-13] * FTB_R5_a age 16 to 19, at school [only 2011-12 and 2012-13] * FTB_R6_a age 16-17, not at school [only 2011-12 and 2012-13] * FTB_R7_a age 18-21 [only 2011-12 and 2012-13] * FTB_R1_b to age 12 [only 2011-12 and 2012-13] * FTB_R2_b age 13 to 15 [only 2011-12 and 2012-13] * FTB_R3_b age 16 to 17 [only 2011-12 and 2012-13] * FTB_R4_b age 18 to 24 [only 2011-12 and 2012-13] * FTB_R5_b age 16 to 19, at school [only 2011-12 and 2012-13] * FTB_R6_b age 16-17, not at school [only 2011-12 and 2012-13] * FTB_R7_b age 18-21 [only 2011-12 and 2012-13] * * Base rates per child (including annual supplement) * FTB_B1 under age 18 * FTB_B2 age 18 to 24 * FTB_B3 age 18 to 19, at school * FTB_B4 age 18-21, not at school * FTB_B1_a under age 18 [only 2011-12 and 2012-13] * FTB_B2_a age 18 to 24 [only 2011-12 and 2012-13] * FTB_B3_a age 18 to 19, at school [only 2011-12 and 2012-13] * FTB_B4_a age 18-21, not at school [only 2011-12 and 2012-13] * FTB_B1_b under age 18 [only 2011-12 and 2012-13] * FTB_B2_b age 18 to 24 [only 2011-12 and 2012-13] * FTB_B3_b age 18 to 19, at school [only 2011-12 and 2012-13] * FTB_B4_b age 18-21, not at school [only 2011-12 and 2012-13] * FTB_S1 Large family supp. per qualifying child * FTB_C1 first child to qualify for supp. * * Income Test Thresholds * FTB_T1 Threshold 1 (maximum income for max rate) * FTB_T2 Threshold 2 (maximum income for base rate) * FTB_T2A addition per qualifying child after the first * FTB_T2A2 Formula combining FTB_T2 and FTB_T2A * * Taper Rates * FTB_W1 Withdrawal rate from Threshold 1 (from max rate to base rate) * FTB_W2 Withdrawal rate from Threshold 2 (to zero) * * Rent assistance parameters (NOTE: RA added to maximum rate but not base rate) * FTB_TH1A Minimum rent to qualify for RA - sole parent * FTB_TH1B Minimum rent to qualify for RA - partnered * FTB_TH2A Maximum RA - 1-2 dependent children * FTB_TH2B Maximum RA - 3+ dependent children * FTB_RPCPI Rent price CPI (6401.0 Table 7) * FTB_RM Rent multiplier * * Newborn Supplement parameters * FTB_NS1 First child supplement * FTB_NS2 Second child or later supplement * * Clean Energy Supplement parameters * FTB_CE1 Base rate per child * FTB_CE2 Maximum rate per child aged 0-12 * FTB_CE3 Maximum rate per child aged 13-15 or 16-19 at school * * Multiple Birth Allowance parameters * FTB_MBA1 Allowance for triplets * FTB_MBA2 Allowance for quadruplets * FTB_MAGE Maximum age of children * FTB_MAGES Maximum age of children at school * * Annual supplement adjustment * FTB_AS Per child adjustment * FTB_FT1 Family income threshold for adjustment * * Maximum rates per family (including annual supplement) * FTB_R8 Youngest child aged under 5 * FTB_R9 Youngest child aged 5 to 18, still in school if aged 16 to 18 * * Income Test Thresholds * FTB_T3 Primary earner * FTB_T4 Secondary earner * * Taper Rate * FTB_W4 Taper rate on secondary earner * * Clean Energy Supplement parameters * FTB_CE4 If youngest child aged 0-4 * FTB_CE5 If youngest child aged 5-18 * FTB_CE6 If youngest child aged 5-12 * FTB_CE7 If youngest child aged 13-18 * * * Variables used: * =============== * fyear Financial year * ndep024 Number of FTB children aged 0-24 (at Dec 31) * ndep0 Number of FTB children aged 0 (at Dec 31) * nkids_dec31 Number of children ever had at December 31 * fppl Whether either parent gets Paid Parental Leave (PPL) * nsamedob? Number of triplets or higher aged 0-18 with the same dob * [one variable for each group] * samedob_age? Age of the triplets or higher with the same dob [one variable * for each group] * nsamedob_as? Number of triplets or higher aged 0-18 with the same dob * attending school [one variable for each group] * ndep017 Number of FTB children aged 0-17 (at Dec 31) * ndep1819_as Number of FTB children aged 16-19 (at Dec 31) attending school * ndep012 Number of FTB children aged 0-12 (at Dec 31) * ndep1315 Number of FTB children aged 13-15 (at Dec 31) * ndep1619_as Number of FTB children aged 16-19 (at Dec 31) attending school * ndep1824 Number of FTB children aged 18-24 (at Dec 31) * ndep1821_nas Number of FTB children aged 19-21 (at Dec 31) not attending * school * ndep1617 Number of FTB children aged 16-17 (at Dec 31) * ndep1617_nas Number of FTB children aged 16-17 (at Dec 31) not attending * school * ndep1821 Number of FTB children aged 18-21 (at Dec 31) * fataxy Family adjusted taxable income ($) * famsize Family size * hhsize Household size * hsrnti (H) Rent usual payments $ per month [imputed] * hhfty (H) Family type * hstenur (H) Own, Rent or live rent free * hsllord (H) Who does this household rent from * hstenr (H) Own, Rent or live rent free * p1ataxy Taxable income ($) [parent 1] * p2ataxy Taxable income ($) [parent 2] * ndep04 Number of FTB children aged 0-4 (at Dec 31) * npep515 Number of FTB children aged 5-15 (at Dec 31) * ndep1618_as Number of FTB children aged 16-18 (at Dec 31) attending school * ndep512 Number of FTB children aged 5-12 (at Dec 31) * * * Variables created: * ================== * lfs (D) Large Family Supplement ($) * nbirths (D) Number of births * firstchild (D) Whether mother had no children before this birth * ns (D) Newborn Supplement ($) * mba (D) Multiple Birth Allowance ($) * ces_base (D) Base rate for Clean Energy Supplement ($) * ces_max (D) Maximum rate for Clean Energy Supplement ($) * ftba_base (D) Base rate for FTB A ($) * ftba_a_base Base rate for FTB A ($) (1st half of 2011-12 & 2012-13) * ftba_b_base Base rate for FTB A ($) (2nd half of 2011-12 & 2012-13) * ftba_max (D) Maximum rate for FTB A ($) * ftba_a_max (D) Maximum rate for FTB A ($) * (1st half of 2011-12 & 2012-13) * ftba_b_max (D) Maximum rate for FTB A ($) * (2nd half of 2011-12 & 2012-13) * bnfftba Family Tax Benefit Part A ($) financial year * [estimated] * ftba_a Family Tax Benefit Part A ($) * (1st half of 2011-12 & 2012-13) * ftba_b Family Tax Benefit Part A ($) * (2nd half 2011-12 & 2012-13) * fminra (D) Minimum FTB A to be eligible for Rent Assistance ($) * famsh (D) Family's share of household rent * annualrent (D) Annual rent of family ($) * th1 (D) Minimum rent to qualify for RA ($) * th2 (D) Maximum RA ($) * rents_privately (D) Whether rents privately * ra (D) Rent Assistance for FTB recipients ($) * ra_a (D) Rent Assistance for FTB recipients ($) * (1st half of 2011-12 & 2012-13) * ra_b (D) Rent Assistance for FTB recipients ($) * (2nd half of 2011-12 & 2012-13) * pataxy_min (D) Personal adjusted taxable income of the lower earner * in family ($) * pataxy_max (D) Personal adjusted taxable income of the higher earner * in family ($) * solep (D) Whether is sole parent * bnfftbb Family Tax Benefit Part B ($) financial year * [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen FTB_R1 = . gen FTB_R2 = . gen FTB_R3 = . gen FTB_R4 = . gen FTB_R5 = . gen FTB_R6 = . gen FTB_R7 = . gen FTB_R1_a = . gen FTB_R2_a = . gen FTB_R3_a = . gen FTB_R4_a = . gen FTB_R5_a = . gen FTB_R6_a = . gen FTB_R7_a = . gen FTB_R1_b = . gen FTB_R2_b = . gen FTB_R3_b = . gen FTB_R4_b = . gen FTB_R5_b = . gen FTB_R6_b = . gen FTB_R7_b = . gen FTB_B1 = . gen FTB_B2 = . gen FTB_B3 = . gen FTB_B4 = . gen FTB_B1_a = . gen FTB_B2_a = . gen FTB_B3_a = . gen FTB_B4_a = . gen FTB_B1_b = . gen FTB_B2_b = . gen FTB_B3_b = . gen FTB_B4_b = . gen FTB_S1 = . gen FTB_C1 = . gen FTB_T1 = . gen FTB_T2 = . gen FTB_T2A = . gen FTB_T2A2 = . gen FTB_W1 = . gen FTB_W2 = . gen FTB_TH1A = . gen FTB_TH1B = . gen FTB_TH2A = . gen FTB_TH2B = . gen FTB_RPCPI = . gen FTB_RM = . gen FTB_NS1 = . gen FTB_NS2 = . gen FTB_CE1 = . gen FTB_CE2 = . gen FTB_CE3 = . gen FTB_MBA1 = . gen FTB_MBA2 = . gen FTB_MAGE = . gen FTB_MAGES = . gen FTB_AS = . gen FTB_FT1 = . gen FTB_R8 = . gen FTB_R9 = . gen FTB_T3 = . gen FTB_T4 = . gen FTB_W4 = . gen FTB_CE4 = . gen FTB_CE5 = . gen FTB_CE6 = . gen FTB_CE7 = . replace FTB_R1 = 3029.50 if fyear=="2000-01" replace FTB_R2 = 3839.80 if fyear=="2000-01" replace FTB_R3 = 974.55 if fyear=="2000-01" replace FTB_R4 = 1306.50 if fyear=="2000-01" replace FTB_R5 = 0 if fyear=="2000-01" replace FTB_R6 = 0 if fyear=="2000-01" replace FTB_R7 = 0 if fyear=="2000-01" replace FTB_B1 = 974.55 if fyear=="2000-01" replace FTB_B2 = 1306.70 if fyear=="2000-01" replace FTB_B3 = 0 if fyear=="2000-01" replace FTB_B4 = 0 if fyear=="2000-01" replace FTB_S1 = 208.05 if fyear=="2000-01" replace FTB_C1 = 4 if fyear=="2000-01" replace FTB_T1 = 28200 if fyear=="2000-01" replace FTB_T2 = 73000 if fyear=="2000-01" replace FTB_T2A = 3000 if fyear=="2000-01" replace FTB_T2A2 = /*see below*/ . if fyear=="2000-01" replace FTB_W1 = .30 if fyear=="2000-01" replace FTB_W2 = .30 if fyear=="2000-01" replace FTB_TH1A = 2573.25 if fyear=="2000-01" replace FTB_TH1B = 4759.60 if fyear=="2000-01" replace FTB_TH2A = 2631.65 if fyear=="2000-01" replace FTB_TH2B = 2974.75 if fyear=="2000-01" replace FTB_RPCPI = 66.10 if fyear=="2000-01" replace FTB_RM = .97 if fyear=="2000-01" replace FTB_NS1 = 0 if fyear=="2000-01" replace FTB_NS2 = 0 if fyear=="2000-01" replace FTB_CE1 = 0 if fyear=="2000-01" replace FTB_CE2 = 0 if fyear=="2000-01" replace FTB_CE3 = 0 if fyear=="2000-01" replace FTB_MBA1 = 2533.10 if fyear=="2000-01" replace FTB_MBA2 = 3379.90 if fyear=="2000-01" replace FTB_MAGE = 5 if fyear=="2000-01" replace FTB_MAGES = 0 if fyear=="2000-01" replace FTB_AS = 0 if fyear=="2000-01" replace FTB_FT1 = . if fyear=="2000-01" replace FTB_R8 = 2602.45 if fyear=="2000-01" replace FTB_R9 = 1814.05 if fyear=="2000-01" replace FTB_T3 = /*inf*/ . if fyear=="2000-01" replace FTB_T4 = 1616 if fyear=="2000-01" replace FTB_W4 = .30 if fyear=="2000-01" replace FTB_CE4 = 0 if fyear=="2000-01" replace FTB_CE5 = 0 if fyear=="2000-01" replace FTB_CE6 = 0 if fyear=="2000-01" replace FTB_CE7 = 0 if fyear=="2000-01" replace FTB_R1 = 3204.70 if fyear=="2001-02" replace FTB_R2 = 4062.45 if fyear=="2001-02" replace FTB_R3 = 1029.30 if fyear=="2001-02" replace FTB_R4 = 1383.35 if fyear=="2001-02" replace FTB_R5 = 0 if fyear=="2001-02" replace FTB_R6 = 0 if fyear=="2001-02" replace FTB_R7 = 0 if fyear=="2001-02" replace FTB_B1 = 1029.30 if fyear=="2001-02" replace FTB_B2 = 1383.35 if fyear=="2001-02" replace FTB_B3 = 0 if fyear=="2001-02" replace FTB_B4 = 0 if fyear=="2001-02" replace FTB_S1 = 219.00 if fyear=="2001-02" replace FTB_C1 = 4 if fyear=="2001-02" replace FTB_T1 = 29857 if fyear=="2001-02" replace FTB_T2 = 77234 if fyear=="2001-02" replace FTB_T2A = 3139 if fyear=="2001-02" replace FTB_T2A2 = /*see below*/ . if fyear=="2001-02" replace FTB_W1 = .30 if fyear=="2001-02" replace FTB_W2 = .30 if fyear=="2001-02" replace FTB_TH1A = 2726.55 if fyear=="2001-02" replace FTB_TH1B = 4759.60 if fyear=="2001-02" replace FTB_TH2A = 2737.50 if fyear=="2001-02" replace FTB_TH2B = 3095.20 if fyear=="2001-02" replace FTB_RPCPI = 67.50 if fyear=="2001-02" replace FTB_RM = .98 if fyear=="2001-02" replace FTB_NS1 = 0 if fyear=="2001-02" replace FTB_NS2 = 0 if fyear=="2001-02" replace FTB_CE1 = 0 if fyear=="2001-02" replace FTB_CE2 = 0 if fyear=="2001-02" replace FTB_CE3 = 0 if fyear=="2001-02" replace FTB_MBA1 = 2679.10 if fyear=="2001-02" replace FTB_MBA2 = 3577.00 if fyear=="2001-02" replace FTB_MAGE = 5 if fyear=="2001-02" replace FTB_MAGES = 0 if fyear=="2001-02" replace FTB_AS = 0 if fyear=="2001-02" replace FTB_FT1 = . if fyear=="2001-02" replace FTB_R8 = 2752.10 if fyear=="2001-02" replace FTB_R9 = 1919.90 if fyear=="2001-02" replace FTB_T3 = /*inf*/ . if fyear=="2001-02" replace FTB_T4 = 1679 if fyear=="2001-02" replace FTB_W4 = .30 if fyear=="2001-02" replace FTB_CE4 = 0 if fyear=="2001-02" replace FTB_CE5 = 0 if fyear=="2001-02" replace FTB_CE6 = 0 if fyear=="2001-02" replace FTB_CE7 = 0 if fyear=="2001-02" replace FTB_R1 = 3303.25 if fyear=="2002-03" replace FTB_R2 = 4190.20 if fyear=="2002-03" replace FTB_R3 = 1062.15 if fyear=="2002-03" replace FTB_R4 = 1427.15 if fyear=="2002-03" replace FTB_R5 = 0 if fyear=="2002-03" replace FTB_R6 = 0 if fyear=="2002-03" replace FTB_R7 = 0 if fyear=="2002-03" replace FTB_B1 = 1062.15 if fyear=="2002-03" replace FTB_B2 = 1427.15 if fyear=="2002-03" replace FTB_B3 = 0 if fyear=="2002-03" replace FTB_B4 = 0 if fyear=="2002-03" replace FTB_S1 = 226.30 if fyear=="2002-03" replace FTB_C1 = 4 if fyear=="2002-03" replace FTB_T1 = 30806 if fyear=="2002-03" replace FTB_T2 = 79643 if fyear=="2002-03" replace FTB_T2A = 3212 if fyear=="2002-03" replace FTB_T2A2 = /*see below*/ . if fyear=="2002-03" replace FTB_W1 = .30 if fyear=="2002-03" replace FTB_W2 = .30 if fyear=="2002-03" replace FTB_TH1A = 2803.20 if fyear=="2002-03" replace FTB_TH1B = 4759.60 if fyear=="2002-03" replace FTB_TH2A = 2814.15 if fyear=="2002-03" replace FTB_TH2B = 3182.80 if fyear=="2002-03" replace FTB_RPCPI = 69.00 if fyear=="2002-03" replace FTB_RM = .98 if fyear=="2002-03" replace FTB_NS1 = 0 if fyear=="2002-03" replace FTB_NS2 = 0 if fyear=="2002-03" replace FTB_CE1 = 0 if fyear=="2002-03" replace FTB_CE2 = 0 if fyear=="2002-03" replace FTB_CE3 = 0 if fyear=="2002-03" replace FTB_MBA1 = 2763.05 if fyear=="2002-03" replace FTB_MBA2 = 3686.50 if fyear=="2002-03" replace FTB_MAGE = 5 if fyear=="2002-03" replace FTB_MAGES = 0 if fyear=="2002-03" replace FTB_AS = 0 if fyear=="2002-03" replace FTB_FT1 = . if fyear=="2002-03" replace FTB_R8 = 2836.05 if fyear=="2002-03" replace FTB_R9 = 2036.70 if fyear=="2002-03" replace FTB_T3 = /*inf*/ . if fyear=="2002-03" replace FTB_T4 = 1752 if fyear=="2002-03" replace FTB_W4 = .30 if fyear=="2002-03" replace FTB_CE4 = 0 if fyear=="2002-03" replace FTB_CE5 = 0 if fyear=="2002-03" replace FTB_CE6 = 0 if fyear=="2002-03" replace FTB_CE7 = 0 if fyear=="2002-03" replace FTB_R1 = 4001.80 if fyear=="2003-04" replace FTB_R2 = 4914.30 if fyear=="2003-04" replace FTB_R3 = 1695.00 if fyear=="2003-04" replace FTB_R4 = 2070.95 if fyear=="2003-04" replace FTB_R5 = 0 if fyear=="2003-04" replace FTB_R6 = 0 if fyear=="2003-04" replace FTB_R7 = 0 if fyear=="2003-04" replace FTB_B1 = 1695.00 if fyear=="2003-04" replace FTB_B2 = 2070.95 if fyear=="2003-04" replace FTB_B3 = 0 if fyear=="2003-04" replace FTB_B4 = 0 if fyear=="2003-04" replace FTB_S1 = 233.60 if fyear=="2003-04" replace FTB_C1 = 4 if fyear=="2003-04" replace FTB_T1 = 31755 if fyear=="2003-04" replace FTB_T2 = 82052 if fyear=="2003-04" replace FTB_T2A = 3285 if fyear=="2003-04" replace FTB_T2A2 = /*see below*/ . if fyear=="2003-04" replace FTB_W1 = .30 if fyear=="2003-04" replace FTB_W2 = .30 if fyear=="2003-04" replace FTB_TH1A = 2879.85 if fyear=="2003-04" replace FTB_TH1B = 4759.60 if fyear=="2003-04" replace FTB_TH2A = 2890.80 if fyear=="2003-04" replace FTB_TH2B = 3266.75 if fyear=="2003-04" replace FTB_RPCPI = 70.60 if fyear=="2003-04" replace FTB_RM = .98 if fyear=="2003-04" replace FTB_NS1 = 0 if fyear=="2003-04" replace FTB_NS2 = 0 if fyear=="2003-04" replace FTB_CE1 = 0 if fyear=="2003-04" replace FTB_CE2 = 0 if fyear=="2003-04" replace FTB_CE3 = 0 if fyear=="2003-04" replace FTB_MBA1 = 2847.00 if fyear=="2003-04" replace FTB_MBA2 = 3796.00 if fyear=="2003-04" replace FTB_MAGE = 5 if fyear=="2003-04" replace FTB_MAGES = 0 if fyear=="2003-04" replace FTB_AS = 0 if fyear=="2003-04" replace FTB_FT1 = . if fyear=="2003-04" replace FTB_R8 = 2920.00 if fyear=="2003-04" replace FTB_R9 = 2036.70 if fyear=="2003-04" replace FTB_T3 = /*inf*/ . if fyear=="2003-04" replace FTB_T4 = 1825 if fyear=="2003-04" replace FTB_W4 = .30 if fyear=="2003-04" replace FTB_CE4 = 0 if fyear=="2003-04" replace FTB_CE5 = 0 if fyear=="2003-04" replace FTB_CE6 = 0 if fyear=="2003-04" replace FTB_CE7 = 0 if fyear=="2003-04" replace FTB_R1 = 4095.30 if fyear=="2004-05" replace FTB_R2 = 5029.70 if fyear=="2004-05" replace FTB_R3 = 1733.75 if fyear=="2004-05" replace FTB_R4 = 2120.65 if fyear=="2004-05" replace FTB_R5 = 0 if fyear=="2004-05" replace FTB_R6 = 0 if fyear=="2004-05" replace FTB_R7 = 0 if fyear=="2004-05" replace FTB_B1 = 1733.75 if fyear=="2004-05" replace FTB_B2 = 2120.65 if fyear=="2004-05" replace FTB_B3 = 0 if fyear=="2004-05" replace FTB_B4 = 0 if fyear=="2004-05" replace FTB_S1 = 240.90 if fyear=="2004-05" replace FTB_C1 = 4 if fyear=="2004-05" replace FTB_T1 = 32485 if fyear=="2004-05" replace FTB_T2 = 84023 if fyear=="2004-05" replace FTB_T2A = 3358 if fyear=="2004-05" replace FTB_T2A2 = /*see below*/ . if fyear=="2004-05" replace FTB_W1 = .20 if fyear=="2004-05" replace FTB_W2 = .30 if fyear=="2004-05" replace FTB_TH1A = 2952.85 if fyear=="2004-05" replace FTB_TH1B = 4759.60 if fyear=="2004-05" replace FTB_TH2A = 2963.80 if fyear=="2004-05" replace FTB_TH2B = 3350.70 if fyear=="2004-05" replace FTB_RPCPI = 72.30 if fyear=="2004-05" replace FTB_RM = .98 if fyear=="2004-05" replace FTB_NS1 = 0 if fyear=="2004-05" replace FTB_NS2 = 0 if fyear=="2004-05" replace FTB_CE1 = 0 if fyear=="2004-05" replace FTB_CE2 = 0 if fyear=="2004-05" replace FTB_CE3 = 0 if fyear=="2004-05" replace FTB_MBA1 = 2916.35 if fyear=="2004-05" replace FTB_MBA2 = 3887.25 if fyear=="2004-05" replace FTB_MAGE = 5 if fyear=="2004-05" replace FTB_MAGES = 0 if fyear=="2004-05" replace FTB_AS = 0 if fyear=="2004-05" replace FTB_FT1 = . if fyear=="2004-05" replace FTB_R8 = 3292.30 if fyear=="2004-05" replace FTB_R9 = 2387.10 if fyear=="2004-05" replace FTB_T3 = /*inf*/ . if fyear=="2004-05" replace FTB_T4 = 4000.00 if fyear=="2004-05" replace FTB_W4 = .20 if fyear=="2004-05" replace FTB_CE4 = 0 if fyear=="2004-05" replace FTB_CE5 = 0 if fyear=="2004-05" replace FTB_CE6 = 0 if fyear=="2004-05" replace FTB_CE7 = 0 if fyear=="2004-05" replace FTB_R1 = 4201.15 if fyear=="2005-06" replace FTB_R2 = 5157.45 if fyear=="2005-06" replace FTB_R3 = 1777.55 if fyear=="2005-06" replace FTB_R4 = 2175.40 if fyear=="2005-06" replace FTB_R5 = 0 if fyear=="2005-06" replace FTB_R6 = 0 if fyear=="2005-06" replace FTB_R7 = 0 if fyear=="2005-06" replace FTB_B1 = 1777.55 if fyear=="2005-06" replace FTB_B2 = 2175.40 if fyear=="2005-06" replace FTB_B3 = 0 if fyear=="2005-06" replace FTB_B4 = 0 if fyear=="2005-06" replace FTB_S1 = 248.20 if fyear=="2005-06" replace FTB_C1 = 4 if fyear=="2005-06" replace FTB_T1 = 33361 if fyear=="2005-06" replace FTB_T2 = 86213 if fyear=="2005-06" replace FTB_T2A = 3431 if fyear=="2005-06" replace FTB_T2A2 = /*see below*/ . if fyear=="2005-06" replace FTB_W1 = .20 if fyear=="2005-06" replace FTB_W2 = .30 if fyear=="2005-06" replace FTB_TH1A = 3029.50 if fyear=="2005-06" replace FTB_TH1B = 4759.60 if fyear=="2005-06" replace FTB_TH2A = 3040.45 if fyear=="2005-06" replace FTB_TH2B = 3434.65 if fyear=="2005-06" replace FTB_RPCPI = 75.00 if fyear=="2005-06" replace FTB_RM = .96 if fyear=="2005-06" replace FTB_NS1 = 0 if fyear=="2005-06" replace FTB_NS2 = 0 if fyear=="2005-06" replace FTB_CE1 = 0 if fyear=="2005-06" replace FTB_CE2 = 0 if fyear=="2005-06" replace FTB_CE3 = 0 if fyear=="2005-06" replace FTB_MBA1 = 2993.00 if fyear=="2005-06" replace FTB_MBA2 = 3989.45 if fyear=="2005-06" replace FTB_MAGE = 5 if fyear=="2005-06" replace FTB_MAGES = 0 if fyear=="2005-06" replace FTB_AS = 0 if fyear=="2005-06" replace FTB_FT1 = . if fyear=="2005-06" replace FTB_R8 = 3372.60 if fyear=="2005-06" replace FTB_R9 = 2445.50 if fyear=="2005-06" replace FTB_T3 = /*inf*/ . if fyear=="2005-06" replace FTB_T4 = 4088 if fyear=="2005-06" replace FTB_W4 = .20 if fyear=="2005-06" replace FTB_CE4 = 0 if fyear=="2005-06" replace FTB_CE5 = 0 if fyear=="2005-06" replace FTB_CE6 = 0 if fyear=="2005-06" replace FTB_CE7 = 0 if fyear=="2005-06" replace FTB_R1 = 4317.95 if fyear=="2006-07" replace FTB_R2 = 5332.65 if fyear=="2006-07" replace FTB_R3 = 1828.65 if fyear=="2006-07" replace FTB_R4 = 2237.45 if fyear=="2006-07" replace FTB_R5 = 0 if fyear=="2006-07" replace FTB_R6 = 0 if fyear=="2006-07" replace FTB_R7 = 0 if fyear=="2006-07" replace FTB_B1 = 1828.65 if fyear=="2006-07" replace FTB_B2 = 2237.45 if fyear=="2006-07" replace FTB_B3 = 0 if fyear=="2006-07" replace FTB_B4 = 0 if fyear=="2006-07" replace FTB_S1 = 255.50 if fyear=="2006-07" replace FTB_C1 = 3 if fyear=="2006-07" replace FTB_T1 = 40000 if fyear=="2006-07" replace FTB_T2 = 88622 if fyear=="2006-07" replace FTB_T2A = 3504 if fyear=="2006-07" replace FTB_T2A2 = /*see below*/ . if fyear=="2006-07" replace FTB_W1 = .20 if fyear=="2006-07" replace FTB_W2 = .30 if fyear=="2006-07" replace FTB_TH1A = 3149.95 if fyear=="2006-07" replace FTB_TH1B = 4759.60 if fyear=="2006-07" replace FTB_TH2A = 3160.90 if fyear=="2006-07" replace FTB_TH2B = 3573.35 if fyear=="2006-07" replace FTB_RPCPI = 79.90 if fyear=="2006-07" replace FTB_RM = .94 if fyear=="2006-07" replace FTB_NS1 = 0 if fyear=="2006-07" replace FTB_NS2 = 0 if fyear=="2006-07" replace FTB_CE1 = 0 if fyear=="2006-07" replace FTB_CE2 = 0 if fyear=="2006-07" replace FTB_CE3 = 0 if fyear=="2006-07" replace FTB_MBA1 = 3076.95 if fyear=="2006-07" replace FTB_MBA2 = 4102.60 if fyear=="2006-07" replace FTB_MAGE = 5 if fyear=="2006-07" replace FTB_MAGES = 0 if fyear=="2006-07" replace FTB_AS = 0 if fyear=="2006-07" replace FTB_FT1 = . if fyear=="2006-07" replace FTB_R8 = 3467.50 if fyear=="2006-07" replace FTB_R9 = 2511.20 if fyear=="2006-07" replace FTB_T3 = /*inf*/ . if fyear=="2006-07" replace FTB_T4 = 4234 if fyear=="2006-07" replace FTB_W4 = .20 if fyear=="2006-07" replace FTB_CE4 = 0 if fyear=="2006-07" replace FTB_CE5 = 0 if fyear=="2006-07" replace FTB_CE6 = 0 if fyear=="2006-07" replace FTB_CE7 = 0 if fyear=="2006-07" replace FTB_R1 = 4460.30 if fyear=="2007-08" replace FTB_R2 = 5595.45 if fyear=="2007-08" replace FTB_R3 = 1890.70 if fyear=="2007-08" replace FTB_R4 = 2310.45 if fyear=="2007-08" replace FTB_R5 = 0 if fyear=="2007-08" replace FTB_R6 = 0 if fyear=="2007-08" replace FTB_R7 = 0 if fyear=="2007-08" replace FTB_B1 = 1890.70 if fyear=="2007-08" replace FTB_B2 = 2310.45 if fyear=="2007-08" replace FTB_B3 = 0 if fyear=="2007-08" replace FTB_B4 = 0 if fyear=="2007-08" replace FTB_S1 = 262.80 if fyear=="2007-08" replace FTB_C1 = 3 if fyear=="2007-08" replace FTB_T1 = 41318 if fyear=="2007-08" replace FTB_T2 = 91542 if fyear=="2007-08" replace FTB_T2A = 3650 if fyear=="2007-08" replace FTB_T2A2 = /*see below*/ . if fyear=="2007-08" replace FTB_W1 = .20 if fyear=="2007-08" replace FTB_W2 = .30 if fyear=="2007-08" replace FTB_TH1A = 3206.84 if fyear=="2007-08" replace FTB_TH1B = 4746.56 if fyear=="2007-08" replace FTB_TH2A = 3217.76 if fyear=="2007-08" replace FTB_TH2B = 3640.00 if fyear=="2007-08" replace FTB_RPCPI = 86.60 if fyear=="2007-08" replace FTB_RM = .92 if fyear=="2007-08" replace FTB_NS1 = 0 if fyear=="2007-08" replace FTB_NS2 = 0 if fyear=="2007-08" replace FTB_CE1 = 0 if fyear=="2007-08" replace FTB_CE2 = 0 if fyear=="2007-08" replace FTB_CE3 = 0 if fyear=="2007-08" replace FTB_MBA1 = 3179.15 if fyear=="2007-08" replace FTB_MBA2 = 4237.65 if fyear=="2007-08" replace FTB_MAGE = 16 if fyear=="2007-08" replace FTB_MAGES = 18 if fyear=="2007-08" replace FTB_AS = 0 if fyear=="2007-08" replace FTB_FT1 = . if fyear=="2007-08" replace FTB_R8 = 3584.30 if fyear=="2007-08" replace FTB_R9 = 2595.15 if fyear=="2007-08" replace FTB_T3 = /*inf*/ . if fyear=="2007-08" replace FTB_T4 = 4380 if fyear=="2007-08" replace FTB_W4 = .20 if fyear=="2007-08" replace FTB_CE4 = 0 if fyear=="2007-08" replace FTB_CE5 = 0 if fyear=="2007-08" replace FTB_CE6 = 0 if fyear=="2007-08" replace FTB_CE7 = 0 if fyear=="2007-08" replace FTB_R1 = 4631.85 if fyear=="2008-09" replace FTB_R2 = 5818.10 if fyear=="2008-09" replace FTB_R3 = 1945.45 if fyear=="2008-09" replace FTB_R4 = 2379.80 if fyear=="2008-09" replace FTB_R5 = 0 if fyear=="2008-09" replace FTB_R6 = 0 if fyear=="2008-09" replace FTB_R7 = 0 if fyear=="2008-09" replace FTB_B1 = 1945.45 if fyear=="2008-09" replace FTB_B2 = 2379.80 if fyear=="2008-09" replace FTB_B3 = 0 if fyear=="2008-09" replace FTB_B4 = 0 if fyear=="2008-09" replace FTB_S1 = 270.10 if fyear=="2008-09" replace FTB_C1 = 3 if fyear=="2008-09" replace FTB_T1 = 42559 if fyear=="2008-09" replace FTB_T2 = 94316 if fyear=="2008-09" replace FTB_T2A = 3796 if fyear=="2008-09" replace FTB_T2A2 = /*see below*/ . if fyear=="2008-09" replace FTB_W1 = .20 if fyear=="2008-09" replace FTB_W2 = .30 if fyear=="2008-09" replace FTB_TH1A = 3352.44 if fyear=="2008-09" replace FTB_TH1B = 4961.32 if fyear=="2008-09" replace FTB_TH2A = 3363.36 if fyear=="2008-09" replace FTB_TH2B = 3803.80 if fyear=="2008-09" replace FTB_RPCPI = 91.10 if fyear=="2008-09" replace FTB_RM = .95 if fyear=="2008-09" replace FTB_NS1 = 0 if fyear=="2008-09" replace FTB_NS2 = 0 if fyear=="2008-09" replace FTB_CE1 = 0 if fyear=="2008-09" replace FTB_CE2 = 0 if fyear=="2008-09" replace FTB_CE3 = 0 if fyear=="2008-09" replace FTB_MBA1 = 3274.05 if fyear=="2008-09" replace FTB_MBA2 = 4365.40 if fyear=="2008-09" replace FTB_MAGE = 16 if fyear=="2008-09" replace FTB_MAGES = 18 if fyear=="2008-09" replace FTB_AS = 0 if fyear=="2008-09" replace FTB_FT1 = . if fyear=="2008-09" replace FTB_R8 = 3693.80 if fyear=="2008-09" replace FTB_R9 = 2675.45 if fyear=="2008-09" replace FTB_T3 = 150000 if fyear=="2008-09" replace FTB_T4 = 4526 if fyear=="2008-09" replace FTB_W4 = .20 if fyear=="2008-09" replace FTB_CE4 = 0 if fyear=="2008-09" replace FTB_CE5 = 0 if fyear=="2008-09" replace FTB_CE6 = 0 if fyear=="2008-09" replace FTB_CE7 = 0 if fyear=="2008-09" replace FTB_R1 = 4803.40 if fyear=="2009-10" replace FTB_R2 = 6033.45 if fyear=="2009-10" replace FTB_R3 = 2018.45 if fyear=="2009-10" replace FTB_R4 = 2467.40 if fyear=="2009-10" replace FTB_R5 = 0 if fyear=="2009-10" replace FTB_R6 = 0 if fyear=="2009-10" replace FTB_R7 = 0 if fyear=="2009-10" replace FTB_B1 = 2018.45 if fyear=="2009-10" replace FTB_B2 = 2467.40 if fyear=="2009-10" replace FTB_B3 = 0 if fyear=="2009-10" replace FTB_B4 = 0 if fyear=="2009-10" replace FTB_S1 = 270.10 if fyear=="2009-10" replace FTB_C1 = 3 if fyear=="2009-10" replace FTB_T1 = 44165 if fyear=="2009-10" replace FTB_T2 = 94316 if fyear=="2009-10" replace FTB_T2A = 3796 if fyear=="2009-10" replace FTB_T2A2 = /*see below*/ . if fyear=="2009-10" replace FTB_W1 = .20 if fyear=="2009-10" replace FTB_W2 = .30 if fyear=="2009-10" replace FTB_TH1A = 3403.40 if fyear=="2009-10" replace FTB_TH1B = 5034.12 if fyear=="2009-10" replace FTB_TH2A = 3414.32 if fyear=="2009-10" replace FTB_TH2B = 3858.40 if fyear=="2009-10" replace FTB_RPCPI = 95.00 if fyear=="2009-10" replace FTB_RM = .96 if fyear=="2009-10" replace FTB_NS1 = 0 if fyear=="2009-10" replace FTB_NS2 = 0 if fyear=="2009-10" replace FTB_CE1 = 0 if fyear=="2009-10" replace FTB_CE2 = 0 if fyear=="2009-10" replace FTB_CE3 = 0 if fyear=="2009-10" replace FTB_MBA1 = 3394.50 if fyear=="2009-10" replace FTB_MBA2 = 4526.00 if fyear=="2009-10" replace FTB_MAGE = 16 if fyear=="2009-10" replace FTB_MAGES = 18 if fyear=="2009-10" replace FTB_AS = 0 if fyear=="2009-10" replace FTB_FT1 = . if fyear=="2009-10" replace FTB_R8 = 3828.85 if fyear=="2009-10" replace FTB_R9 = 2774.00 if fyear=="2009-10" replace FTB_T3 = 150000 if fyear=="2009-10" replace FTB_T4 = 4672 if fyear=="2009-10" replace FTB_W4 = .20 if fyear=="2009-10" replace FTB_CE4 = 0 if fyear=="2009-10" replace FTB_CE5 = 0 if fyear=="2009-10" replace FTB_CE6 = 0 if fyear=="2009-10" replace FTB_CE7 = 0 if fyear=="2009-10" replace FTB_R1 = 4905.60 if fyear=="2010-11" replace FTB_R2 = 6161.20 if fyear=="2010-11" replace FTB_R3 = 2062.25 if fyear=="2010-11" replace FTB_R4 = 2518.50 if fyear=="2010-11" replace FTB_R5 = 0 if fyear=="2010-11" replace FTB_R6 = 0 if fyear=="2010-11" replace FTB_R7 = 0 if fyear=="2010-11" replace FTB_B1 = 2062.25 if fyear=="2010-11" replace FTB_B2 = 2518.50 if fyear=="2010-11" replace FTB_B3 = 0 if fyear=="2010-11" replace FTB_B4 = 0 if fyear=="2010-11" replace FTB_S1 = 288.35 if fyear=="2010-11" replace FTB_C1 = 3 if fyear=="2010-11" replace FTB_T1 = 45114 if fyear=="2010-11" replace FTB_T2 = 94316 if fyear=="2010-11" replace FTB_T2A = 3796 if fyear=="2010-11" replace FTB_T2A2 = /*see below*/ . if fyear=="2010-11" replace FTB_W1 = .20 if fyear=="2010-11" replace FTB_W2 = .30 if fyear=="2010-11" replace FTB_TH1A = 3505.32 if fyear=="2010-11" replace FTB_TH1B = 5187.00 if fyear=="2010-11" replace FTB_TH2A = 3516.24 if fyear=="2010-11" replace FTB_TH2B = 3974.88 if fyear=="2010-11" replace FTB_RPCPI = 99.50 if fyear=="2010-11" replace FTB_RM = .95 if fyear=="2010-11" replace FTB_NS1 = 0 if fyear=="2010-11" replace FTB_NS2 = 0 if fyear=="2010-11" replace FTB_CE1 = 0 if fyear=="2010-11" replace FTB_CE2 = 0 if fyear=="2010-11" replace FTB_CE3 = 0 if fyear=="2010-11" replace FTB_MBA1 = 3467.50 if fyear=="2010-11" replace FTB_MBA2 = 4620.90 if fyear=="2010-11" replace FTB_MAGE = 16 if fyear=="2010-11" replace FTB_MAGES = 18 if fyear=="2010-11" replace FTB_AS = 0 if fyear=="2010-11" replace FTB_FT1 = . if fyear=="2010-11" replace FTB_R8 = 3909.15 if fyear=="2010-11" replace FTB_R9 = 2832.40 if fyear=="2010-11" replace FTB_T3 = 150000 if fyear=="2010-11" replace FTB_T4 = 4745 if fyear=="2010-11" replace FTB_W4 = .20 if fyear=="2010-11" replace FTB_CE4 = 0 if fyear=="2010-11" replace FTB_CE5 = 0 if fyear=="2010-11" replace FTB_CE6 = 0 if fyear=="2010-11" replace FTB_CE7 = 0 if fyear=="2010-11" replace FTB_R1_a = 5018.75 if fyear=="2011-12" replace FTB_R2_a = 6307.20 if fyear=="2011-12" replace FTB_R3_a = 2098.75 if fyear=="2011-12" replace FTB_R4_a = 2565.95 if fyear=="2011-12" replace FTB_R5_a = 0 if fyear=="2011-12" replace FTB_R6_a = 0 if fyear=="2011-12" replace FTB_R7_a = 0 if fyear=="2011-12" replace FTB_R1_b = 5018.75 if fyear=="2011-12" replace FTB_R2_b = 6307.20 if fyear=="2011-12" replace FTB_R3_b = 0 if fyear=="2011-12" replace FTB_R4_b = 0 if fyear=="2011-12" replace FTB_R5_b = 6307.20 if fyear=="2011-12" replace FTB_R6_b = 2098.75 if fyear=="2011-12" replace FTB_R7_b = 2565.95 if fyear=="2011-12" replace FTB_B1_a = 2098.75 if fyear=="2011-12" replace FTB_B2_a = 2565.95 if fyear=="2011-12" replace FTB_B3_a = 0 if fyear=="2011-12" replace FTB_B4_a = 0 if fyear=="2011-12" replace FTB_B1_b = 2098.75 if fyear=="2011-12" replace FTB_B2_b = 0 if fyear=="2011-12" replace FTB_B3_b = 2098.75 if fyear=="2011-12" replace FTB_B4_b = 2565.95 if fyear=="2011-12" replace FTB_S1 = 295.65 if fyear=="2011-12" replace FTB_C1 = 3 if fyear=="2011-12" replace FTB_T1 = 46355 if fyear=="2011-12" replace FTB_T2 = 94316 if fyear=="2011-12" replace FTB_T2A = 3796 if fyear=="2011-12" replace FTB_T2A2 = /*see below*/ . if fyear=="2011-12" replace FTB_W1 = .20 if fyear=="2011-12" replace FTB_W2 = .30 if fyear=="2011-12" replace FTB_TH1A = 3642.50 if fyear=="2011-12" replace FTB_TH1B = 5390.75 if fyear=="2011-12" replace FTB_TH2A = 3653.45 if fyear=="2011-12" replace FTB_TH2B = 4131.57 if fyear=="2011-12" replace FTB_RPCPI = 103.20 if fyear=="2011-12" replace FTB_RM = .96 if fyear=="2011-12" replace FTB_NS1 = 0 if fyear=="2011-12" replace FTB_NS2 = 0 if fyear=="2011-12" replace FTB_CE1 = 0 if fyear=="2011-12" replace FTB_CE2 = 0 if fyear=="2011-12" replace FTB_CE3 = 0 if fyear=="2011-12" replace FTB_MBA1 = 3562.40 if fyear=="2011-12" replace FTB_MBA2 = 4745.00 if fyear=="2011-12" replace FTB_MAGE = 16 if fyear=="2011-12" replace FTB_MAGES = 18 if fyear=="2011-12" replace FTB_AS = 0 if fyear=="2011-12" replace FTB_FT1 = . if fyear=="2011-12" replace FTB_R8 = 4004.05 if fyear=="2011-12" replace FTB_R9 = 2898.10 if fyear=="2011-12" replace FTB_T3 = 150000 if fyear=="2011-12" replace FTB_T4 = 4891 if fyear=="2011-12" replace FTB_W4 = .20 if fyear=="2011-12" replace FTB_CE4 = 0 if fyear=="2011-12" replace FTB_CE5 = 0 if fyear=="2011-12" replace FTB_CE6 = 0 if fyear=="2011-12" replace FTB_CE7 = 0 if fyear=="2011-12" replace FTB_R1_a = 5150.15 if fyear=="2012-13" replace FTB_R2_a = 6478.75 if fyear=="2012-13" replace FTB_R3_a = 0 if fyear=="2012-13" replace FTB_R4_a = 0 if fyear=="2012-13" replace FTB_R5_a = 6478.75 if fyear=="2012-13" replace FTB_R6_a = 2142.55 if fyear=="2012-13" replace FTB_R7_a = 2624.35 if fyear=="2012-13" replace FTB_R1_b = 5150.15 if fyear=="2012-13" replace FTB_R2_b = 6478.75 if fyear=="2012-13" replace FTB_R3_b = 0 if fyear=="2012-13" replace FTB_R4_b = 0 if fyear=="2012-13" replace FTB_R5_b = 6478.75 if fyear=="2012-13" replace FTB_R6_b = 0 if fyear=="2012-13" replace FTB_R7_b = 0 if fyear=="2012-13" replace FTB_B1_a = 2142.55 if fyear=="2012-13" replace FTB_B2_a = 0 if fyear=="2012-13" replace FTB_B3_a = 2142.55 if fyear=="2012-13" replace FTB_B4_a = 2624.35 if fyear=="2012-13" replace FTB_B1_b = 2142.55 if fyear=="2012-13" replace FTB_B2_b = 0 if fyear=="2012-13" replace FTB_B3_b = 2142.55 if fyear=="2012-13" replace FTB_B4_b = 0 if fyear=="2012-13" replace FTB_S1 = 306.60 if fyear=="2012-13" replace FTB_C1 = 3 if fyear=="2012-13" replace FTB_T1 = 47815 if fyear=="2012-13" replace FTB_T2 = 94316 if fyear=="2012-13" replace FTB_T2A = 3796 if fyear=="2012-13" replace FTB_T2A2 = /*see below*/ . if fyear=="2012-13" replace FTB_W1 = .20 if fyear=="2012-13" replace FTB_W2 = .30 if fyear=="2012-13" replace FTB_TH1A = 3676.40 if fyear=="2012-13" replace FTB_TH1B = 5441.80 if fyear=="2012-13" replace FTB_TH2A = 3687.32 if fyear=="2012-13" replace FTB_TH2B = 4171.44 if fyear=="2012-13" replace FTB_RPCPI = 106.40 if fyear=="2012-13" replace FTB_RM = .97 if fyear=="2012-13" replace FTB_NS1 = 0 if fyear=="2012-13" replace FTB_NS2 = 0 if fyear=="2012-13" replace FTB_CE1 = 0 if fyear=="2012-13" replace FTB_CE2 = 0 if fyear=="2012-13" replace FTB_CE3 = 0 if fyear=="2012-13" replace FTB_MBA1 = 3671.90 if fyear=="2012-13" replace FTB_MBA2 = 4891.00 if fyear=="2012-13" replace FTB_MAGE = 16 if fyear=="2012-13" replace FTB_MAGES = 18 if fyear=="2012-13" replace FTB_AS = 0 if fyear=="2012-13" replace FTB_FT1 = . if fyear=="2012-13" replace FTB_R8 = 4117.20 if fyear=="2012-13" replace FTB_R9 = 2978.40 if fyear=="2012-13" replace FTB_T3 = 150000 if fyear=="2012-13" replace FTB_T4 = 5037 if fyear=="2012-13" replace FTB_W4 = .20 if fyear=="2012-13" replace FTB_CE4 = 0 if fyear=="2012-13" replace FTB_CE5 = 0 if fyear=="2012-13" replace FTB_CE6 = 0 if fyear=="2012-13" replace FTB_CE7 = 0 if fyear=="2012-13" replace FTB_R1 = 5215.85 if fyear=="2013-14" replace FTB_R2 = 6566.35 if fyear=="2013-14" replace FTB_R3 = 0 if fyear=="2013-14" replace FTB_R4 = 0 if fyear=="2013-14" replace FTB_R5 = 6566.35 if fyear=="2013-14" replace FTB_R6 = 0 if fyear=="2013-14" replace FTB_R7 = 0 if fyear=="2013-14" replace FTB_B1 = 2164.45 if fyear=="2013-14" replace FTB_B2 = 0 if fyear=="2013-14" replace FTB_B3 = 2164.45 if fyear=="2013-14" replace FTB_B4 = 0 if fyear=="2013-14" replace FTB_S1 = 313.90 if fyear=="2013-14" replace FTB_C1 = 3 if fyear=="2013-14" replace FTB_T1 = 48837 if fyear=="2013-14" replace FTB_T2 = 94316 if fyear=="2013-14" replace FTB_T2A = 3796 if fyear=="2013-14" replace FTB_T2A2 = /*see below*/ . if fyear=="2013-14" replace FTB_W1 = .20 if fyear=="2013-14" replace FTB_W2 = .30 if fyear=="2013-14" replace FTB_TH1A = 3763.76 if fyear=="2013-14" replace FTB_TH1B = 5572.84 if fyear=="2013-14" replace FTB_TH2A = 3774.68 if fyear=="2013-14" replace FTB_TH2B = 4269.72 if fyear=="2013-14" replace FTB_RPCPI = 108.80 if fyear=="2013-14" replace FTB_RM = .98 if fyear=="2013-14" replace FTB_NS1 = 2001.50 if fyear=="2013-14" replace FTB_NS2 = 1000.50 if fyear=="2013-14" replace FTB_CE1 = 0 if fyear=="2013-14" replace FTB_CE2 = 0 if fyear=="2013-14" replace FTB_CE3 = 0 if fyear=="2013-14" replace FTB_MBA1 = 3854.40 if fyear=="2013-14" replace FTB_MBA2 = 5131.90 if fyear=="2013-14" replace FTB_MAGE = 16 if fyear=="2013-14" replace FTB_MAGES = 18 if fyear=="2013-14" replace FTB_AS = 0 if fyear=="2013-14" replace FTB_FT1 = . if fyear=="2013-14" replace FTB_R8 = 4171.95 if fyear=="2013-14" replace FTB_R9 = 3018.55 if fyear=="2013-14" replace FTB_T3 = 150000 if fyear=="2013-14" replace FTB_T4 = 5183 if fyear=="2013-14" replace FTB_W4 = .20 if fyear=="2013-14" replace FTB_CE4 = 0 if fyear=="2013-14" replace FTB_CE5 = 0 if fyear=="2013-14" replace FTB_CE6 = 0 if fyear=="2013-14" replace FTB_CE7 = 0 if fyear=="2013-14" replace FTB_R1 = 5336.30 if fyear=="2014-15" replace FTB_R2 = 6723.30 if fyear=="2014-15" replace FTB_R3 = 0 if fyear=="2014-15" replace FTB_R4 = 0 if fyear=="2014-15" replace FTB_R5 = 6723.30 if fyear=="2014-15" replace FTB_R6 = 0 if fyear=="2014-15" replace FTB_R7 = 0 if fyear=="2014-15" replace FTB_B1 = 2204.60 if fyear=="2014-15" replace FTB_B2 = 0 if fyear=="2014-15" replace FTB_B3 = 2204.60 if fyear=="2014-15" replace FTB_B4 = 0 if fyear=="2014-15" replace FTB_S1 = 321.20 if fyear=="2014-15" replace FTB_C1 = 3 if fyear=="2014-15" replace FTB_T1 = 50151 if fyear=="2014-15" replace FTB_T2 = 94316 if fyear=="2014-15" replace FTB_T2A = 3796 if fyear=="2014-15" replace FTB_T2A2 = /*see below*/ . if fyear=="2014-15" replace FTB_W1 = .20 if fyear=="2014-15" replace FTB_W2 = .30 if fyear=="2014-15" replace FTB_TH1A = 3902.08 if fyear=="2014-15" replace FTB_TH1B = 5776.68 if fyear=="2014-15" replace FTB_TH2A = 3913.00 if fyear=="2014-15" replace FTB_TH2B = 4422.60 if fyear=="2014-15" replace FTB_RPCPI = 110.10 if fyear=="2014-15" replace FTB_RM = .99 if fyear=="2014-15" replace FTB_NS1 = 2056.45 if fyear=="2014-15" replace FTB_NS2 = 1028.15 if fyear=="2014-15" replace FTB_CE1 = 36.50 if fyear=="2014-15" replace FTB_CE2 = 91.25 if fyear=="2014-15" replace FTB_CE3 = 116.80 if fyear=="2014-15" replace FTB_MBA1 = 3752.20 if fyear=="2014-15" replace FTB_MBA2 = 4996.85 if fyear=="2014-15" replace FTB_MAGE = 16 if fyear=="2014-15" replace FTB_MAGES = 18 if fyear=="2014-15" replace FTB_AS = 0 if fyear=="2014-15" replace FTB_FT1 = . if fyear=="2014-15" replace FTB_R8 = 4274.15 if fyear=="2014-15" replace FTB_R9 = 3091.55 if fyear=="2014-15" replace FTB_T3 = 150000 if fyear=="2014-15" replace FTB_T4 = 5329 if fyear=="2014-15" replace FTB_W4 = .20 if fyear=="2014-15" replace FTB_CE4 = 73.00 if fyear=="2014-15" replace FTB_CE5 = 51.10 if fyear=="2014-15" replace FTB_CE6 = 0 if fyear=="2014-15" replace FTB_CE7 = 0 if fyear=="2014-15" replace FTB_R1 = 5412.95 if fyear=="2015-16" replace FTB_R2 = 6825.50 if fyear=="2015-16" replace FTB_R3 = 0 if fyear=="2015-16" replace FTB_R4 = 0 if fyear=="2015-16" replace FTB_R5 = 6825.50 if fyear=="2015-16" replace FTB_R6 = 0 if fyear=="2015-16" replace FTB_R7 = 0 if fyear=="2015-16" replace FTB_B1 = 2230.15 if fyear=="2015-16" replace FTB_B2 = 0 if fyear=="2015-16" replace FTB_B3 = 2230.15 if fyear=="2015-16" replace FTB_B4 = 0 if fyear=="2015-16" replace FTB_S1 = 324.85 if fyear=="2015-16" replace FTB_C1 = 3 if fyear=="2015-16" replace FTB_T1 = 51027 if fyear=="2015-16" replace FTB_T2 = 94316 if fyear=="2015-16" replace FTB_T2A = 0 if fyear=="2015-16" replace FTB_T2A2 = /*see below*/ . if fyear=="2015-16" replace FTB_W1 = .20 if fyear=="2015-16" replace FTB_W2 = .30 if fyear=="2015-16" replace FTB_TH1A = 3967.60 if fyear=="2015-16" replace FTB_TH1B = 5871.32 if fyear=="2015-16" replace FTB_TH2A = 3978.52 if fyear=="2015-16" replace FTB_TH2B = 4495.40 if fyear=="2015-16" replace FTB_RPCPI = 110.80 if fyear=="2015-16" replace FTB_RM = .99 if fyear=="2015-16" replace FTB_NS1 = 2091.84 if fyear=="2015-16" replace FTB_NS2 = 1046.25 if fyear=="2015-16" replace FTB_CE1 = 36.50 if fyear=="2015-16" replace FTB_CE2 = 91.25 if fyear=="2015-16" replace FTB_CE3 = 116.80 if fyear=="2015-16" replace FTB_MBA1 = 3920.10 if fyear=="2015-16" replace FTB_MBA2 = 5219.50 if fyear=="2015-16" replace FTB_MAGE = 16 if fyear=="2015-16" replace FTB_MAGES = 18 if fyear=="2015-16" replace FTB_AS = 0 if fyear=="2015-16" replace FTB_FT1 = . if fyear=="2015-16" replace FTB_R8 = 4339.85 if fyear=="2015-16" replace FTB_R9 = 3139.00 if fyear=="2015-16" replace FTB_T3 = 100000 if fyear=="2015-16" replace FTB_T4 = 5402 if fyear=="2015-16" replace FTB_W4 = .20 if fyear=="2015-16" replace FTB_CE4 = 73.00 if fyear=="2015-16" replace FTB_CE5 = 51.10 if fyear=="2015-16" replace FTB_CE6 = 0 if fyear=="2015-16" replace FTB_CE7 = 0 if fyear=="2015-16" * Calculate FTB_T2A2, which is a combination of FTB_T2 and FTB_T2A replace FTB_T2A2 = FTB_T2+(ndep024-1)*FTB_T2A ******************************************************************************** * Family Tax Benefit Part A (interim values) ******************************************************************************** * Large Family Supplement (LFS) gen lfs = 0 if ndep024 < FTB_C1 replace lfs = FTB_S1*(ndep024 + 1 - FTB_C1) if ndep024 >= FTB_C1 * Newborn Supplement (NS) * (We assume NS is entirely paid in the financial year of birth and that * multiple births are twins.) gen nbirths = ndep0 gen firstchild = nbirths>=1 & nbirths==nkids_dec31 gen ns = 0 replace ns = 0 if fppl==1 & nbirths <= 1 replace ns = FTB_NS1 * (nbirths - 1) if fppl==1 & nbirths >= 2 & firstchild == 1 replace ns = FTB_NS2 * (nbirths - 1) if fppl==1 & nbirths >= 2 & firstchild == 0 replace ns = FTB_NS1 * (nbirths) if fppl==0 & nbirths >= 1 & firstchild == 1 replace ns = FTB_NS2 * (nbirths) if fppl==0 & nbirths >= 1 & firstchild == 0 replace ns = 0 if fyear<="2013-14" * Drop unnecessary variables drop nbirths firstchild * Multiple Birth Allowance (MBA) gen mba = 0 forvalues i=1/9 { capture confirm variable nsamedob`i', exact if _rc continue, break replace mba = mba + FTB_MBA1 if nsamedob`i'==3 & ( samedob_age`i'<=FTB_MAGE | (samedob_age`i' <= FTB_MAGES & nsamedob_as`i'==3) ) replace mba = mba + FTB_MBA2 if nsamedob`i'>=4 & ( samedob_age`i'<=FTB_MAGE | (samedob_age`i' <= FTB_MAGES & nsamedob_as`i'>=3) ) } * Calculate base rate and maximum rate for Clean Energy Supplement gen ces_base = (ndep017 * FTB_CE1) + (ndep1819_as * FTB_CE1) gen ces_max = (ndep012 * FTB_CE2) + (ndep1315 * FTB_CE3) + (ndep1619_as * FTB_CE3) * Calculate base rate and maximum rate for FTB A * (Note that in 2011-12 and 2012-13, FTB A is calculated separately for the * two year-halves (a and b). FTB A is the average of these two halves.) * Base rate for FTB A * All years except 2011-12 and 2012-13 gen ftba_base = lfs + ns + mba + ces_base /// + ndep017 * FTB_B1 /// + ndep1824 * FTB_B2 /// + ndep1819_as * FTB_B3 /// + ndep1821_nas * FTB_B4 * First half of 2011-12 and 2012-13 gen ftba_base_a = lfs + ns + mba + ces_base /// + ndep017 * FTB_B1_a /// + ndep1824 * FTB_B2_a /// + ndep1819_as * FTB_B3_a /// + ndep1821_nas * FTB_B4_a * Second half of 2011-12 and 2012-13 gen ftba_base_b = lfs + ns + mba + ces_base /// + ndep017 * FTB_B1_b /// + ndep1824 * FTB_B2_b /// + ndep1819_as * FTB_B3_b /// + ndep1821_nas * FTB_B4_b * Maximum rate for FTB A - interim - * All years except 2011-12 and 2012-13 gen ftba_max = lfs + ns + mba + ces_max /// + ndep012 * FTB_R1 /// + ndep1315 * FTB_R2 /// + ndep1617 * FTB_R3 /// + ndep1824 * FTB_R4 /// + ndep1619_as * FTB_R5 /// + ndep1617_nas * FTB_R6 /// + ndep1821 * FTB_R7 * First half of 2011-12 and 2012-13 gen ftba_max_a = lfs + ns + mba + ces_max /// + ndep012 * FTB_R1_a /// + ndep1315 * FTB_R2_a /// + ndep1617 * FTB_R3_a /// + ndep1824 * FTB_R4_a /// + ndep1619_as * FTB_R5_a /// + ndep1617_nas * FTB_R6_a /// + ndep1821 * FTB_R7_a * Second half of 2011-12 and 2012-13 gen ftba_max_b = lfs + ns + mba + ces_max /// + ndep012 * FTB_R1_b /// + ndep1315 * FTB_R2_b /// + ndep1617 * FTB_R3_b /// + ndep1824 * FTB_R4_b /// + ndep1619_as * FTB_R5_b /// + ndep1617_nas * FTB_R6_b /// + ndep1821 * FTB_R7_b * Calculate interim value of FTB A * All years except 2011-12 and 2012-13 gen bnfftba = ftba_max if fataxy <= FTB_T1 replace bnfftba = max(ftba_base, ftba_max - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace bnfftba = max(ftba_max - FTB_W1*(fataxy - FTB_T1), ftba_base - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace bnfftba = 0 if mi(bnfftba) replace bnfftba = . if fyear=="2011-12" | fyear=="2012-13" * First half of 2011-12 and 2012-13 gen ftba_a = ftba_max_a if fataxy <= FTB_T1 replace ftba_a = max(ftba_base_a, ftba_max_a - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace ftba_a = max(ftba_max_a - FTB_W1*(fataxy - FTB_T1), ftba_base_a - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace ftba_a = 0 if mi(ftba_a) replace ftba_a = . if fyear!="2011-12" & fyear!="2012-13" * Second half of 2011-12 and 2012-13 gen ftba_b = ftba_max_b if fataxy <= FTB_T1 replace ftba_b = max(ftba_base_b, ftba_max_b - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace ftba_b = max(ftba_max_b - FTB_W1*(fataxy - FTB_T1), ftba_base_b - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace ftba_b = 0 if mi(ftba_b) replace ftba_b = . if fyear!="2011-12" & fyear!="2012-13" ******************************************************************************** * Rent Assistance for FTB recipients ******************************************************************************** * Rent Assistance is assumed to be reported by benefit recipients without * dependent children, but not by FTB recipients, since it is paid with FTB, * and HILDA explicitly request respondents exclude FTB payments. We therefore * impute rent assistance for FTB recipients. RA affects FTBA_max but not * FTB_base. * Minimum FTB A to be eligible for Rent Assistance (FMINRA) gen fminra = ftba_base if fyear<="2011-12" replace fminra = 0 if fyear>="2012-13" gen fminra_a = ftba_base_a if fyear=="2011-12" replace fminra_a = 0 if fyear=="2012-13" gen fminra_b = ftba_base_b if fyear=="2011-12" replace fminra_b = 0 if fyear=="2012-13" * Family's share of household rent * (defined as the number of resident family members divided by the number of * household members) gen famsh = famsize / hhsize * Annual rent of family * (defined as the family's share of household usual monthly rent times 12, * deflated by rent price growth between December of the previous year and * December of the current year) gen annualrent = famsh * (hsrnti*12*FTB_RM) replace annualrent = 0 if hsrnti<0 * RA parameters that apply local isLoneParent inrange(hhfty, 13, 18) local isCouple inrange(hhfty, 4, 9) gen th1 = FTB_TH1A if `isLoneParent' replace th1 = FTB_TH1B if `isCouple' gen th2 = FTB_TH2A if inrange(ndep024, 1, 2) replace th2 = FTB_TH2B if ndep024>=3 * Determine whether rents privately gen rents_privately = inlist(hstenur, 2) & (hsllord!=3) if fyear=="2000-01" replace rents_privately = inlist(hstenr, 2, 3) & (hsllord!=3) if fyear>="2001-02" * Calculate value of RA local isEligibleForRA rents_privately==1 * All years except 2011-12 and 2012-13 gen ra = max(0, min(0.75*(annualrent - th1), th2)) if bnfftba>0 & bnfftba>=fminra & `isEligibleForRA' replace ra = 0 if mi(ra) replace ra = . if fyear=="2011-12" | fyear=="2012-13" * First half of 2011-12 and 2012-13 gen ra_a = max(0, min(0.75*(annualrent - th1), th2)) if ftba_a>0 & ftba_a>=fminra_a & `isEligibleForRA' replace ra_a = 0 if mi(ra_a) replace ra_a = . if fyear!="2011-12" & fyear!="2012-13" * Second half of 2011-12 and 2012-13 gen ra_b = max(0, min(0.75*(annualrent - th1), th2)) if ftba_b>0 & ftba_b>=fminra_b & `isEligibleForRA' replace ra_b = 0 if mi(ra_b) replace ra_b = . if fyear!="2011-12" & fyear!="2012-13" ******************************************************************************** * Family Tax Benefit Part A (final values) ******************************************************************************** * Maximum rate for FTB A - final - * Adding imputed RA to ftba_max, ftba_max_a, and ftba_max_b replace ftba_max = ftba_max + ra replace ftba_max_a = ftba_max_a + ra_a replace ftba_max_b = ftba_max_b + ra_b * Calculate final value of FTB A * All years except 2011-12 and 2012-13 replace bnfftba = ftba_max if fataxy <= FTB_T1 replace bnfftba = max(ftba_base, ftba_max - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace bnfftba = max(ftba_max - FTB_W1*(fataxy - FTB_T1), ftba_base - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace bnfftba = 0 if mi(bnfftba) replace bnfftba = . if fyear=="2011-12" | fyear=="2012-13" * First half of 2011-12 and 2012-13 replace ftba_a = ftba_max_a if fataxy <= FTB_T1 replace ftba_a = max(ftba_base_a, ftba_max_a - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace ftba_a = max(ftba_max_a - FTB_W1*(fataxy - FTB_T1), ftba_base_a - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace ftba_a = 0 if mi(ftba_a) replace ftba_a = . if fyear!="2011-12" & fyear!="2012-13" * Second half of 2011-12 and 2012-13 replace ftba_b = ftba_max_b if fataxy <= FTB_T1 replace ftba_b = max(ftba_base_b, ftba_max_b - FTB_W1*(fataxy - FTB_T1)) if fataxy > FTB_T1 & fataxy <= FTB_T2A2 replace ftba_b = max(ftba_max_b - FTB_W1*(fataxy - FTB_T1), ftba_base_b - FTB_W2*(fataxy - FTB_T2A2), 0) if fataxy > FTB_T2A2 replace ftba_b = 0 if mi(ftba_b) replace ftba_b = . if fyear!="2011-12" & fyear!="2012-13" * In 2011-12 and 2012-13, FTB A is the average of the two year-halves replace bnfftba = (ftba_a+ftba_b)/2 if fyear=="2011-12" | fyear=="2012-13" * Adjustment for those ineligible for annual supplement * (the following adjustment will only apply from 2016-17) replace bnfftba = max(0, (bnfftba - FTB_AS*(ndep012 + ndep1315 + ndep1619_as))) if fataxy>FTB_FT1 ******************************************************************************** * Family Tax Benefit Part B ******************************************************************************** local isLoneParent inrange(hhfty, 13, 18) local isCouple inrange(hhfty, 4, 9) * Personal adjusted taxable income of the lower earner gen pataxy_min = min(p1ataxy, p2ataxy) if `isCouple' replace pataxy_min = 0 if `isLoneParent' * Personal adjusted taxable income of the higher earner gen pataxy_max = max(p1ataxy, p2ataxy) if `isCouple' replace pataxy_max = p1ataxy if `isLoneParent' * Whether is sole parent gen solep = `isLoneParent' * Calculate value of FTB B gen bnfftbb = 0 replace bnfftbb = FTB_R8 + FTB_CE4 if (pataxy_max <= FTB_T3 & pataxy_min <= FTB_T4) & (ndep04 >= 1) replace bnfftbb = FTB_R9 + FTB_CE5 if fyear<="2015-16" & (pataxy_max <= FTB_T3 & pataxy_min <= FTB_T4) & (ndep04 == 0) & (ndep515 >= 1 | ndep1618_as >= 1) replace bnfftbb = FTB_R9 + FTB_CE6 if fyear>="2016-17" & (pataxy_max <= FTB_T3 & pataxy_min <= FTB_T4) & (ndep04 == 0) & (ndep512 >= 1) replace bnfftbb = FTB_R9 + FTB_CE7 if fyear>="2016-17" & (pataxy_max <= FTB_T3 & pataxy_min <= FTB_T4) & (ndep04 == 0) & (ndep512 == 0) & (ndep1315 >= 1 | ndep1618_as >= 1) & (solep==1) replace bnfftbb = max(0, FTB_R8 + FTB_CE4 - FTB_W4*(pataxy_min - FTB_T4)) if (pataxy_max <= FTB_T3 & pataxy_min > FTB_T4) & (ndep04 >= 1) replace bnfftbb = max(0, FTB_R9 + FTB_CE5 - FTB_W4*(pataxy_min - FTB_T4)) if fyear<="2015-16" & (pataxy_max <= FTB_T3 & pataxy_min > FTB_T4) & (ndep04 == 0) & (ndep515 >= 1 | ndep1618_as >= 1) replace bnfftbb = max(0, FTB_R9 + FTB_CE5 - FTB_W4*(pataxy_min - FTB_T4)) if fyear>="2016-17" & (pataxy_max <= FTB_T3 & pataxy_min > FTB_T4) & (ndep04 == 0) & (ndep512 >= 1) replace bnfftbb = max(0, FTB_R9 + FTB_CE5 - FTB_W4*(pataxy_min - FTB_T4)) if fyear>="2016-17" & (pataxy_max <= FTB_T3 & pataxy_min > FTB_T4) & (ndep04 == 0) & (ndep512 == 0) & (ndep1315 >= 1 | ndep1618_as >= 1) & (solep==1) ******************************************************************************** * Drop FTB parameters ******************************************************************************** drop FTB_R1 FTB_R2 FTB_R3 FTB_R4 FTB_R5 FTB_R6 FTB_R7 drop FTB_R1_a FTB_R2_a FTB_R3_a FTB_R4_a FTB_R5_a FTB_R6_a FTB_R7_a drop FTB_R1_b FTB_R2_b FTB_R3_b FTB_R4_b FTB_R5_b FTB_R6_b FTB_R7_b drop FTB_B1 FTB_B2 FTB_B3 FTB_B4 drop FTB_B1_a FTB_B2_a FTB_B3_a FTB_B4_a drop FTB_B1_b FTB_B2_b FTB_B3_b FTB_B4_b drop FTB_S1 FTB_C1 FTB_T1 FTB_T2 FTB_T2A FTB_T2A2 FTB_W1 FTB_W2 drop FTB_TH1A FTB_TH1B FTB_TH2A FTB_TH2B FTB_RPCPI FTB_RM FTB_NS1 FTB_NS2 drop FTB_CE1 FTB_CE2 FTB_CE3 FTB_MBA1 FTB_MBA2 FTB_MAGE FTB_MAGES FTB_AS drop FTB_FT1 FTB_R8 FTB_R9 FTB_T3 FTB_T4 FTB_W4 drop FTB_CE4 FTB_CE5 FTB_CE6 FTB_CE7 ******************************************************************************** * SINGLE INCOME FAMILY SUPPLEMENT (SIFS) ******************************************************************************** * * Description: * ============ * This section calculates the Single Income Family Supplement. SIFS is available * to FTB B recipients. It is also available to families that do not receive FTB * B but only if they claim it, which we assume they do. The income test for SIFS * is based on taxable income and not on adjusted taxable income. * * * Parameters: * =========== * FTB_MLT Minimum taxable income to be eligible * FTB_MT Maximum income at which get maximum benefit * FTB_HT Maximum income to be eligible * FTB_SPT Maximum partner income to be eligible * FTB_MS Maximum benefit * * Variables used: * =============== * fyear Financial year * bnfftbb Family Tax Benefit Part B ($) financial year [estimated] * ndep015 Number of FTB children aged 0-15 (at Dec 31) * ndep1619_as Number of FTB children aged 16-19 (at Dec 31) attending school * * * Variables created: * ================== * ptaxy_max Personal taxable income of the higher earner in family ($) * ptaxy_min Personal taxable income of the lower earner in family ($) * bnfsifs Single Income Family Supplement ($) financial year [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen SIFS_MLT = . gen SIFS_MT = . gen SIFS_HT = . gen SIFS_SPT = . gen SIFS_MS = . replace SIFS_MLT = 68000 if fyear=="2013-14" replace SIFS_MT = 120000 if fyear=="2013-14" replace SIFS_HT = 150000 if fyear=="2013-14" replace SIFS_SPT = 18000 if fyear=="2013-14" replace SIFS_MS = 300 if fyear=="2013-14" replace SIFS_MLT = 68000 if fyear=="2014-15" replace SIFS_MT = 120000 if fyear=="2014-15" replace SIFS_HT = 150000 if fyear=="2014-15" replace SIFS_SPT = 18000 if fyear=="2014-15" replace SIFS_MS = 300 if fyear=="2014-15" replace SIFS_MLT = 68000 if fyear=="2015-16" replace SIFS_MT = 120000 if fyear=="2015-16" replace SIFS_HT = 150000 if fyear=="2015-16" replace SIFS_SPT = 18000 if fyear=="2015-16" replace SIFS_MS = 300 if fyear=="2015-16" local isLoneParent inrange(hhfty, 13, 18) local isCouple inrange(hhfty, 4, 9) * Personal taxable income of the lower earner gen ptaxy_min = min(p1taxy, p2taxy) if `isCouple' replace ptaxy_min = 0 if `isLoneParent' * Personal taxable income of the higher earner gen ptaxy_max = max(p1taxy, p2taxy) if `isCouple' replace ptaxy_max = p1taxy if `isLoneParent' * Calculate value of SIFS gen bnfsifs = 0 * Whether eligible for SIFS local isEligibleForSIFS_FTBB (bnfftbb> 0) local isEligibleForSIFS_NonFTBB (bnfftbb==0) & (ndep015>=1 | ndep1619_as>=1) * FTB B recipients replace bnfsifs = SIFS_MS if `isEligibleForSIFS_FTBB' & (ptaxy_max >= SIFS_MLT) & (ptaxy_max <= SIFS_MT) & (ptaxy_min < SIFS_SPT) replace bnfsifs = SIFS_MS * (1 - ((ptaxy_max - SIFS_MT)/30000)) if `isEligibleForSIFS_FTBB' & (ptaxy_max > SIFS_MT) & (ptaxy_max < SIFS_HT) & (ptaxy_min < SIFS_SPT) * Non-FTB B recipients replace bnfsifs = SIFS_MS if `isEligibleForSIFS_NonFTBB' & (ptaxy_max >= SIFS_MLT) & (ptaxy_max <= SIFS_MT) & (ptaxy_min < SIFS_SPT) replace bnfsifs = SIFS_MS * (1 - ((ptaxy_max - SIFS_MT)/30000)) if `isEligibleForSIFS_NonFTBB' & (ptaxy_max > SIFS_MT) & (ptaxy_max < SIFS_HT) & (ptaxy_min < SIFS_SPT) replace bnfsifs = . if fyear<="2012-13" ******************************************************************************** * CLEAN ENERGY ADVANCE PAYMENT 2011-12 (FTB A AND B RECIPIENTS) ******************************************************************************** * * Description: * ============ * This section calculates the Clean Energy Advance Payment, which is a * tax-exempt payment paid as a lump sum to income support recipients and seniors * in May and June of 2012. * * FTB recipients receive: * If FTB A > base payment * for each dependent child under 13 years of age 87.55 * for each dependent child aged 13-18 years 110.14 * for each dependent child aged 19-21 years 44.61 * * If FTB A <= base rate * for each dependent child under 19 years of age 36.42 * for each dependent child aged 19-21 year of age 44.61 * * If FTB B > 0 * for each child under 5 69.99 * for each child 5-18 years of age 50.63 * * Note that this section calculates CEAP for FTA A and FTB B recipients only. * These recipients may also be eligible to receive additional CEAP payments. * These are calculated in a later section. * * Also note that CEAP is calculated for each of the two year-halves separately. * The estimates are then averaged (see FTB A calculation). * * * Variables used: * =============== * fyear Financial year * ndep012 Number of FTB children aged 0-12 (at Dec 31) * ftba_a Family Tax Benefit Part A ($) (1st half of 2011-12 & 2012-13) * ftba_base_a Base rate for FTB A ($) (1st half of 2011-12 & 2012-13) * ndep1318 Number of FTB children aged 13-18 (at Dec 31) * ndep1921 Number of FTB children aged 19-21 (at Dec 31) * ftba_b Family Tax Benefit Part A ($) (2nd half of 2011-12 & 2012-13) * ftba_base_b Base rate for FTB A ($) (2nd half of 2011-12 & 2012-13) * ndep018 Number of FTB children aged 0-18 (at Dec 31) * ndep04 Number of FTB children aged 0-4 (at Dec 31) * ndep518 Number of FTB children aged 5-18 (at Dec 31) * * * Variables created: * ================== * ceap_ftb_a (D) Clean energy advance payments for FTB recipients ($) * (1st half of 2011-12 & 2012-13) * ceap_ftb_b (D) Clean energy advance payments for FTB recipients ($) * (2nd half of 2011-12 & 2012-13) * ceap_ftb Clean energy advance payments for FTB recipients ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen ceap_ftb_a = 0 if fyear=="2011-12" gen ceap_ftb_b = 0 if fyear=="2011-12" * FTB A > base payment * First half of 2011-12 replace ceap_ftb_a = ceap_ftb_a + ndep012 * 87.55 if fyear=="2011-12" & ftba_a>0 & ftba_a> ftba_base_a replace ceap_ftb_a = ceap_ftb_a + ndep1318 * 110.14 if fyear=="2011-12" & ftba_a>0 & ftba_a> ftba_base_a replace ceap_ftb_a = ceap_ftb_a + ndep1921 * 44.61 if fyear=="2011-12" & ftba_a>0 & ftba_a> ftba_base_a * Second half of 2011-12 replace ceap_ftb_b = ceap_ftb_b + ndep012 * 87.55 if fyear=="2011-12" & ftba_b>0 & ftba_b> ftba_base_b replace ceap_ftb_b = ceap_ftb_b + ndep1318 * 110.14 if fyear=="2011-12" & ftba_b>0 & ftba_b> ftba_base_b replace ceap_ftb_b = ceap_ftb_b + ndep1921 * 44.61 if fyear=="2011-12" & ftba_b>0 & ftba_b> ftba_base_b * FTBA <= base payment * First half of 2011-12 replace ceap_ftb_a = ceap_ftb_a + ndep018 * 36.42 if fyear=="2011-12" & ftba_a>0 & ftba_a<=ftba_base_a replace ceap_ftb_a = ceap_ftb_a + ndep1921 * 44.61 if fyear=="2011-12" & ftba_a>0 & ftba_a<=ftba_base_a * Second half of 2011-12 replace ceap_ftb_b = ceap_ftb_b + ndep018 * 36.42 if fyear=="2011-12" & ftba_b>0 & ftba_b<=ftba_base_b replace ceap_ftb_b = ceap_ftb_b + ndep1921 * 44.61 if fyear=="2011-12" & ftba_b>0 & ftba_b<=ftba_base_b * FTBA B > 0 * First half of 2011-12 replace ceap_ftb_a = ceap_ftb_a + ndep04 * 69.99 if fyear=="2011-12" & bnfftbb>0 replace ceap_ftb_a = ceap_ftb_a + ndep518 * 50.63 if fyear=="2011-12" & bnfftbb>0 * Second half of 2011-12 replace ceap_ftb_b = ceap_ftb_b + ndep04 * 69.99 if fyear=="2011-12" & bnfftbb>0 replace ceap_ftb_b = ceap_ftb_b + ndep518 * 50.63 if fyear=="2011-12" & bnfftbb>0 * Take the average over the two year-halves gen ceap_ftb = (ceap_ftb_a+ceap_ftb_b)/2 ******************************************************************************** * SCHOOLKIDS BONUS ******************************************************************************** * * Description: * ============ * This section calculates the Schoolkids Bonus. Commenced in 2011-12, the * Schoolkids Bonus is a lump sum payment made to all families receiving FTB * Part A. It was first paid in June 2012, but from 2013, it is paid in January * and July each year. It replaced the Education Tax Refund. * * * Parameters: * =========== * SKB_B1 SKB per child in primary school * SKB_B2 SKB per child in high school * SKB_ST1 Maximum income * * * Variables used: * =============== * fyear Financial year * bnfftba Family Tax Benefit Part A ($) financial year [estimated] * fataxy Family adjusted taxable income ($) * ndep613 Number of FTB children aged 6-13 (at Dec 31) * ndep1418 Number of FTB children aged 14-18 (at Dec 31) * hhstate (H) State * ndep612 Number of FTB children aged 6-12 (at Dec 31) * ndep1318 Number of FTB children aged 13-18 (at Dec 31) * * * Variables created: * ================== * bnfskb Bonus payment - Schoolkids Bonus ($) [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen SKB_B1 = . gen SKB_B2 = . gen SKB_ST1 = . replace SKB_B1 = 409 if fyear=="2011-12" replace SKB_B1 = 410 if fyear=="2012-13" replace SKB_B1 = 410 if fyear=="2013-14" replace SKB_B1 = 422 if fyear=="2014-15" replace SKB_B1 = 430 if fyear=="2015-16" replace SKB_B2 = 818 if fyear=="2011-12" replace SKB_B2 = 820 if fyear=="2012-13" replace SKB_B2 = 820 if fyear=="2013-14" replace SKB_B2 = 842 if fyear=="2014-15" replace SKB_B2 = 856 if fyear=="2015-16" replace SKB_ST1 = . /*inf*/ if fyear=="2011-12" replace SKB_ST1 = . /*inf*/ if fyear=="2012-13" replace SKB_ST1 = . /*inf*/ if fyear=="2013-14" replace SKB_ST1 = . /*inf*/ if fyear=="2014-15" replace SKB_ST1 = 100000 if fyear=="2015-16" * Calculate value of SKB gen bnfskb = 0 if fyear>="2011-12" & bnfftba==0 | fataxy> SKB_ST1 replace bnfskb = ndep613*SKB_B1 + ndep1418*SKB_B2 if fyear>="2011-12" & bnfftba> 0 & fataxy<=SKB_ST1 & inlist(hhstate, 3, 4, 5) replace bnfskb = ndep612*SKB_B1 + ndep1318*SKB_B2 if fyear>="2011-12" & bnfftba> 0 & fataxy<=SKB_ST1 & inlist(hhstate, 1, 2, 6, 7, 8) * Drop parameters drop SKB_B1 SKB_B2 SKB_ST1 ******************************************************************************** * MATERNITY PAYMENTS ******************************************************************************** * * Description: * ============ * This section calculates various maternity payments that were in place until * 2013-14: the Maternity Allowance until 2003-04, Maternity Payment from 2004-05 * until 2006-07 and the Baby Bonus from 2007-08 until 2013-14. * * The Baby bonus was introduced in July 2004 (known as Maternity Payment until * June 2007) as a universal lump sum payment. From 1 January 2009, it became a * means-tested 13-fortnight payment. From 1 January 2011, it was payable only * if Paid Parental Leave (PPL) was not taken. The Baby bonus ceased on * 1 March 2014 and was replaced with the Newborn Supplement, likewise payable * over 13 fortnights and not payable if PPL is taken. It is paid only to FTB A * recipients and is paid as part of FTB. * * PPL was introduced on 1 January 2011. It is set equal to the national minimum * wage and is paid for 18 weeks. This is reported by respondents and we do not * estimate it. Dad and Partner Pay was introduced for births from * 1 January 2013, payable at the minimum wage for 2 weeks. Like PPL, we do not * estimate this. * * In HILDA, Maternity Payment, the Baby Bonus and Newborn Supplement are * components of 'family payments' (in turn, a component of 'non-income support' * payments). Unlike these family payments, PPL is taxable. Therefore, in the * interests of simplicity, PPL is put into the 'Other non-income support * payments' category. * * Note: The maternity payments are assigned to the mother only. The calculations * in this section are at the family level. The assignment to the mother occurs * in a following section. * * * Variables used: * =============== * p1ataxy Adjusted taxable income ($) [parent 1] * p2sex Sex [parent 2] * p2ataxy Adjusted taxable income ($) [parent 2] * p1sex Sex [parent 1] * nnewborn Number of newborns (at Jun 30) * nkids_jun30 Number of children ever had at June 30 * ndep0 Whether is an FTB child aged 0 (at Dec 31) * fyear Financial year * bnfftba Family Tax Benefit Part A ($) financial year [estimated] * dob_nb? Date of birth of newborns [one variable for each newborn] * fppl Whether either parent gets Paid Parental Leave (PPL) * * * Variables created: * ================== * inc_test Whether meets Baby Bonus income test * firstchild Whether mother had no children before this birth * bnfmat Maternity Payments ($) financial year [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Income test that is used for the Baby Bonus since 2008-09 * (Partner's taxable income is equal to zero if a single mother.) gen inc_test = p1ataxy < 150000 if mi(p2sex) replace inc_test = p1ataxy + 0.1*p2ataxy < 150000 if !mi(p2sex) & p1sex==1 replace inc_test = p2ataxy + 0.1*p1ataxy < 150000 if !mi(p2sex) & p1sex==2 * Whether newborns are mother's first children * (test used in 2013-14 and 2014-15) gen firstchild = nnewborn>=1 & nnewborn==nkids_jun30 * Calculate value of maternity payments gen bnfmat = 0 * Maternity Allowance replace bnfmat = ndep0 * 780 if fyear=="2000-01" & bnfftba>0 replace bnfmat = ndep0 * 789.36 if fyear=="2001-02" & bnfftba>0 replace bnfmat = ndep0 * 811.44 if fyear=="2002-03" & bnfftba>0 replace bnfmat = ndep0 * 833.52 if fyear=="2003-04" & bnfftba>0 ********************************** * FOREACH LOOP OVER ALL NEWBORNS * ********************************** foreach dob of varlist dob_nb? { local isFirstNewborn = real(substr("`dob'", -1, 1)) == 1 local isAdditionalNewborn = real(substr("`dob'", -1, 1)) >= 2 * Maternity Payment (Baby Bonus) as a lump sum *********** * 2004-05 * *********** replace bnfmat = bnfmat + 3000 if fyear=="2004-05" & inrange(`dob', date("01/07/2004", "DMY"), date("30/09/2004", "DMY")) replace bnfmat = bnfmat + 3042 if fyear=="2004-05" & inrange(`dob', date("01/10/2004", "DMY"), date("31/12/2004", "DMY")) replace bnfmat = bnfmat + 3042 if fyear=="2004-05" & inrange(`dob', date("01/01/2005", "DMY"), date("31/03/2005", "DMY")) replace bnfmat = bnfmat + 3079 if fyear=="2004-05" & inrange(`dob', date("01/04/2005", "DMY"), date("30/06/2005", "DMY")) *********** * 2005-06 * *********** replace bnfmat = bnfmat + 3079 if fyear=="2005-06" & inrange(`dob', date("01/07/2005", "DMY"), date("30/09/2005", "DMY")) replace bnfmat = bnfmat + 3119 if fyear=="2005-06" & inrange(`dob', date("01/10/2005", "DMY"), date("31/12/2005", "DMY")) replace bnfmat = bnfmat + 3119 if fyear=="2005-06" & inrange(`dob', date("01/01/2006", "DMY"), date("31/03/2006", "DMY")) replace bnfmat = bnfmat + 3166 if fyear=="2005-06" & inrange(`dob', date("01/04/2006", "DMY"), date("30/06/2006", "DMY")) *********** * 2006-07 * *********** replace bnfmat = bnfmat + 4000 if fyear=="2006-07" & inrange(`dob', date("01/07/2006", "DMY"), date("30/09/2006", "DMY")) replace bnfmat = bnfmat + 4100 if fyear=="2006-07" & inrange(`dob', date("01/10/2006", "DMY"), date("31/12/2006", "DMY")) replace bnfmat = bnfmat + 4100 if fyear=="2006-07" & inrange(`dob', date("01/01/2007", "DMY"), date("31/03/2007", "DMY")) replace bnfmat = bnfmat + 4133 if fyear=="2006-07" & inrange(`dob', date("01/04/2007", "DMY"), date("30/06/2007", "DMY")) *********** * 2007-08 * *********** * (renamed to Baby Bonus) replace bnfmat = bnfmat + 4133 if fyear=="2007-08" & inrange(`dob', date("01/07/2007", "DMY"), date("30/09/2007", "DMY")) replace bnfmat = bnfmat + 4187 if fyear=="2007-08" & inrange(`dob', date("01/10/2007", "DMY"), date("31/12/2007", "DMY")) replace bnfmat = bnfmat + 4187 if fyear=="2007-08" & inrange(`dob', date("01/01/2008", "DMY"), date("31/03/2008", "DMY")) replace bnfmat = bnfmat + 4258 if fyear=="2007-08" & inrange(`dob', date("01/04/2008", "DMY"), date("30/06/2008", "DMY")) * Baby Bonus is now paid over 13 fortnights and subject to an income test that * applies from 1 January 2009 *********** * 2008-09 * *********** replace bnfmat = bnfmat + 5000 if fyear=="2008-09" & inrange(`dob', date("01/07/2008", "DMY"), date("31/12/2008", "DMY")) replace bnfmat = bnfmat + 5000 * (date("01/07/2009", "DMY")-`dob')/181 if fyear=="2008-09" & inrange(`dob', date("01/01/2009", "DMY"), date("30/06/2009", "DMY")) & inc_test==1 *********** * 2009-10 * *********** replace bnfmat = bnfmat + 5000 - (date("01/07/2009", "DMY")-`dob')/181*5000 if fyear=="2009-10" & inrange(`dob', date("01/01/2009", "DMY"), date("30/06/2009", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 5185 if fyear=="2009-10" & inrange(`dob', date("01/07/2009", "DMY"), date("31/12/2009", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 5185 * (date("01/07/2010", "DMY")-`dob')/181 if fyear=="2009-10" & inrange(`dob', date("01/01/2010", "DMY"), date("30/06/2010", "DMY")) & inc_test==1 * Receipt of Paid Parental Leave (PPL) is an additional criterion for the * determination of Baby Bonus since 2010-11. If report receiving PPL, Baby Bonus * is zero (unless had more than one child between 1 January of the preceding * year and June 30 of the current year, in which case we assume the mother * received Baby Bonus payments for the additional children) *********** * 2010-11 * *********** if `isFirstNewborn' { replace bnfmat = bnfmat + 5185 - (date("01/07/2010", "DMY")-`dob')/181*5185 if fyear=="2010-11" & inrange(`dob', date("01/01/2010", "DMY"), date("30/06/2010", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + 5294 if fyear=="2010-11" & inrange(`dob', date("01/07/2010", "DMY"), date("31/12/2010", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + (date("01/07/2011", "DMY")-`dob')/181*5294 if fyear=="2010-11" & inrange(`dob', date("01/01/2011", "DMY"), date("30/06/2011", "DMY")) & inc_test==1 & fppl==0 } if `isAdditionalNewborn' { replace bnfmat = bnfmat + 5185 - (date("01/07/2010", "DMY")-`dob')/181*5185 if fyear=="2010-11" & inrange(`dob', date("01/01/2010", "DMY"), date("30/06/2010", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 5294 if fyear=="2010-11" & inrange(`dob', date("01/07/2010", "DMY"), date("31/12/2010", "DMY")) & inc_test==1 replace bnfmat = bnfmat + (date("01/07/2011", "DMY")-`dob')/181*5294 if fyear=="2010-11" & inrange(`dob', date("01/01/2011", "DMY"), date("30/06/2011", "DMY")) & inc_test==1 } *********** * 2011-12 * *********** * (Note: 2012 is a leap year, i.e. number of days between 01/01/2012 and * 01/07/2012 is 182 instead of 181) if `isFirstNewborn' { replace bnfmat = bnfmat + 5294 - (date("01/07/2011", "DMY")-`dob')/181*5294 if fyear=="2011-12" & inrange(`dob', date("01/01/2011", "DMY"), date("30/06/2011", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + 5437 if fyear=="2011-12" & inrange(`dob', date("01/07/2011", "DMY"), date("31/12/2011", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + (date("01/07/2012", "DMY")-`dob')/182*5437 if fyear=="2011-12" & inrange(`dob', date("01/01/2012", "DMY"), date("30/06/2012", "DMY")) & inc_test==1 & fppl==0 } if `isAdditionalNewborn' { replace bnfmat = bnfmat + 5294 - (date("01/07/2011", "DMY")-`dob')/181*5294 if fyear=="2011-12" & inrange(`dob', date("01/01/2011", "DMY"), date("30/06/2011", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 5437 if fyear=="2011-12" & inrange(`dob', date("01/07/2011", "DMY"), date("31/12/2011", "DMY")) & inc_test==1 replace bnfmat = bnfmat + (date("01/07/2012", "DMY")-`dob')/182*5437 if fyear=="2011-12" & inrange(`dob', date("01/01/2012", "DMY"), date("30/06/2012", "DMY")) & inc_test==1 } *********** * 2012-13 * *********** * (Note: 2012 is a leap year, i.e. number of days between 01/01/2012 and * 01/07/2012 is 182 instead of 181) if `isFirstNewborn' { replace bnfmat = bnfmat + 5437 - (date("01/07/2012", "DMY")-`dob')/182*5437 if fyear=="2012-13" & inrange(`dob', date("01/01/2012", "DMY"), date("30/06/2012", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + 5000 if fyear=="2012-13" & inrange(`dob', date("01/07/2012", "DMY"), date("31/12/2012", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + (date("01/07/2013", "DMY")-`dob')/181*5000 if fyear=="2012-13" & inrange(`dob', date("01/01/2013", "DMY"), date("30/06/2013", "DMY")) & inc_test==1 & fppl==0 } if `isAdditionalNewborn' { replace bnfmat = bnfmat + 5437 - (date("01/07/2012", "DMY")-`dob')/182*5437 if fyear=="2012-13" & inrange(`dob', date("01/01/2012", "DMY"), date("30/06/2012", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 5000 if fyear=="2012-13" & inrange(`dob', date("01/07/2012", "DMY"), date("31/12/2012", "DMY")) & inc_test==1 replace bnfmat = bnfmat + (date("01/07/2013", "DMY")-`dob')/181*5000 if fyear=="2012-13" & inrange(`dob', date("01/01/2013", "DMY"), date("30/06/2013", "DMY")) & inc_test==1 } *********** * 2013-14 * *********** if `isFirstNewborn' { replace bnfmat = bnfmat + 5000 - (date("01/07/2013", "DMY")-`dob')/181*5000 if fyear=="2013-14" & inrange(`dob', date("01/01/2013", "DMY"), date("30/06/2013", "DMY")) & inc_test==1 & fppl==0 replace bnfmat = bnfmat + 5000 if fyear=="2013-14" & inrange(`dob', date("01/07/2013", "DMY"), date("31/12/2013", "DMY")) & inc_test==1 & fppl==0 & firstchild==1 replace bnfmat = bnfmat + 3000 if fyear=="2013-14" & inrange(`dob', date("01/07/2013", "DMY"), date("31/12/2013", "DMY")) & inc_test==1 & fppl==0 & firstchild==0 replace bnfmat = bnfmat + (date("01/07/2014", "DMY")-`dob')/181*5000 if fyear=="2013-14" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 & fppl==0 & firstchild==1 replace bnfmat = bnfmat + (date("01/07/2014", "DMY")-`dob')/181*3000 if fyear=="2013-14" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 & fppl==0 & firstchild==0 } if `isAdditionalNewborn' { replace bnfmat = bnfmat + 5000 - (date("01/07/2013", "DMY")-`dob')/181*5000 if fyear=="2013-14" & inrange(`dob', date("01/01/2013", "DMY"), date("30/06/2013", "DMY")) & inc_test==1 replace bnfmat = bnfmat + 3000 if fyear=="2013-14" & inrange(`dob', date("01/07/2013", "DMY"), date("31/12/2013", "DMY")) & inc_test==1 replace bnfmat = bnfmat + (date("01/07/2014", "DMY")-`dob')/181*3000 if fyear=="2013-14" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 } * Baby bonus stopped being granted on 1 March 2014. All remaining payments for * children born between 1 January 2014 and 28 February 2014 are carried over * into 2014-15 *********** * 2014-15 * *********** if `isFirstNewborn' { replace bnfmat = bnfmat + 5000 - (date("01/07/2014", "DMY")-`dob')/181*5000 if fyear=="2014-15" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 & fppl==0 & firstchild==1 replace bnfmat = bnfmat + 3000 - (date("01/07/2014", "DMY")-`dob')/181*3000 if fyear=="2014-15" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 & fppl==0 & firstchild==0 } if `isAdditionalNewborn' { replace bnfmat = bnfmat + 3000 - (date("01/07/2014", "DMY")-`dob')/181*3000 if fyear=="2014-15" & inrange(`dob', date("01/01/2014", "DMY"), date("28/02/2014", "DMY")) & inc_test==1 } } ***************************************** * END OF FOREACH LOOP OVER ALL NEWBORNS * ***************************************** * Maternity payments set to zero for single men replace bnfmat = 0 if bnfmat>0 & p1sex==1 & mi(p2sex) * Maternity payments cannot be negative. If income test is not met, or * calculated value is negative, set equal to zero. replace bnfmat = 0 if bnfmat<0 * No maternity payments since 2015-16 replace bnfmat = . if fyear>="2015-16" ******************************************************************************** * MERGE FAMILY BENEFIT DATA TO INDIVIDUAL LEVEL DATA ******************************************************************************** * * Description: * ============ * This section merges the variables calculated for families with dependent * children (i.e. the family benefits) to the individual level data. * * * Variables used: * =============== * fyear Financial year * hhrhid (H) randomised household id * hhfam (H) Family number * hhiu (H) Income unit * p1id Cross wave ID [parent 1] * p2id Cross wave ID [parent 2] * p1sex Sex [parent 1] * p2sex Sex [parent 2] * bnfftba Family Tax Benefit Part A ($) financial year [estimated] * bnfftbb Family Tax Benefit Part B ($) financial year [estimated] * bnfsifs Single Income Family Supplement ($) financial year [estimated] * ceap_ftb Clean energy advance payments for FTB recipients ($) * bnfskb Bonus payment - Schoolkids Bonus ($) [estimated] * bnfmat Maternity Payments ($) financial year [estimated] * * * Variables created: * ================== * partnered (D) Whether is couple family / partnered * newobs (D) Flag indicating whether an observation is new * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Only keep a subset of the variables that are needed for merging from the * family to the individual level keep fyear hhrhid hhfam hhiu p1id p2id p1sex p2sex bnfftba bnfftbb bnfsifs ceap_ftb bnfskb bnfmat * Create flag that indicates partnered persons gen partnered = p2id!="" * Create one extra observation for each couple family expand 2 if partnered==1, gen(newobs) * Write the data of the second person of a couple into the newly * created observation sort fyear p1id newobs replace p1id = p2id if newobs==1 replace p1sex = p2sex if newobs==1 drop p2id p2sex newobs * Rename the id and gender variable rename p1id xwaveid rename p1sex hgsex * Assign each person of a couple half the family benefits replace bnfftba = bnfftba/2 if partnered==1 replace bnfftbb = bnfftbb/2 if partnered==1 replace bnfsifs = bnfsifs/2 if partnered==1 replace ceap_ftb = ceap_ftb/2 if partnered==1 replace bnfskb = bnfskb/2 if partnered==1 * Maternity payments are fully attributed to the mother (i.e. female person). * Fathers' values are set to zero (even for single fathers). replace bnfmat = 0 if !mi(bnfmat) & hgsex==1 * If both members of a couple are female, set the maternity payment variable for * the second member to zero. bysort fyear hhrhid hhfam hhiu (xwaveid): replace bnfmat = 0 if !mi(bnfmat) & hgsex[1]==2 & hgsex[2]==2 & _n==2 * Save these variables into a temporary file that is used for merging keep fyear xwaveid bnfftba bnfftbb bnfsifs bnfmat ceap_ftb bnfskb tempfile family_file save "`family_file'" * Open individual level data that was stored earlier in a temporary file * and merge to it the variables from the family file use "`enumerated_person_file'", clear merge 1:1 fyear xwaveid using "`family_file'", nogen * Set new variables to zero for persons with missing values * (these are persons for which no family benefits have been calculated) replace bnfftba = 0 if mi(bnfftba) replace bnfftbb = 0 if mi(bnfftbb) replace bnfsifs = 0 if mi(bnfsifs) & fyear>="2013-14" replace bnfskb = 0 if mi(bnfskb) & fyear>="2011-12" replace bnfmat = 0 if mi(bnfmat) & fyear<="2014-15" * Round new variables to the nearest dollar replace bnfftba = round(bnfftba) replace bnfftbb = round(bnfftbb) replace bnfsifs = round(bnfsifs) replace bnfskb = round(bnfskb) replace bnfmat = round(bnfmat) ******************************************************************************** ******************************************************************************** * PART E. (RE)DEFINE INCOME VARIABLES (FINAL VALUES) *************************** ******************************************************************************** ******************************************************************************** ******************************************************************************** ** RENT ASSISTANCE FOR NON-FTB RECIPIENTS ******************************************************************************** * * Description: * ============ * This section calculates Rent Assistance for those that do not receive family * tax benefits (FTB). Rent Assistance is assumed to be reported by benefit * recipients without dependent children, but not by FTB recipients, since it is * paid with FTB, and HILDA explicitly request respondents to exclude FTB * payments. We therefore impute rent assistance for FTB recipients (see above). * We need to impute Rent Assistance for non-FTB recipients also, since it is * non-taxable, i.e. imputed RA needs to be substracted from total income in * getting to taxable income. RA is paid at the family level. * * * Parameters: * =========== * RA_TH1 Minimum rent to qualify for RA * RA_TH2 Maximum RA * RA_RM Rent multiplier * RA_RPCPI Rent price CPI (Dec 2000 base) * * * Variables used: * =============== * hhrih (H) Relationship in household * hhsize Household size * famsize Family size * fyear Financial year * bnfaph (H) How Answered - Age pension * bnfapw (H) No of weeks received - Age pension * bnfbrvh (H) How Answered - Bereavement Allowance * bnfbrvw (H) No of weeks received - Bereavement Allowance * bnfcrph (H) How Answered - Carer Payment * bnfcrpw (H) No of weeks received - Carer Payment * bnfdvah (H) How Answered - Disability Pension * bnfdvaw (H) No of weeks received - Disability Pension * bnfdsph (H) How Answered - Disability Support Pension * bnfdspw (H) No of weeks received - Disability Support Pension * bnfsrvh (H) How Answered - Service Pension * bnfsrvw (H) No of weeks received - Service Pension * bnfwarh (H) How Answered - War Widows Pension * bnfwarw (H) No of weeks received - War Widows Pension * bnfwfph (H) How Answered - Wife Pension * bnfwfpw (H) No of weeks received - Wife Pension * bnfwifh (H) How Answered - Wife Pension or Widow Allowance * bnfwifw (H) No of weeks received - Wife Pension or Widow Allowance * bnfpnth (H) How Answered - Parenting Payment * bnfpntw (H) No of weeks received - Parenting Payment * bnfstyh (H) How Answered - Austudy/Abstudy * bnfstyw (H) No of weeks received - Austudy/Abstudy * bnfcdeh (H) How Answered - CDEP (Community Development Employment Project) * bnfcdew (H) No of weeks received - CDEP (Community Development Employment * Project) * bnfmah (H) How Answered - Mature Age Allowance * bnfmaw (H) No of weeks received - Mature Age Allowance * bnfssh (H) How Answered - Seniors Supplement * bnfssw (H) No of weeks received - Seniors Supplement * bnfnwsh (H) How Answered - Newstart Allowance * bnfnwsw (H) No of weeks received - Newstart Allowance * bnfprth (H) How Answered - Partner Allowance * bnfprtw (H) No of weeks received - Partner Allowance * bnfsckh (H) How Answered - Sickness allowance * bnfsckw (H) No of weeks received - Sickness allowance * bnfsph (H) How Answered - Special Benefit * bnfspw (H) No of weeks received - Special Benefit * bnfwdwh (H) How Answered - Widow allowance * bnfwdww (H) No of weeks received - Widow allowance * bnfythh (H) How Answered - Youth Allowance * bnfythw (H) No of weeks received - Youth Allowance * bnfsash (H) How Answered - Sickness allowance or Special Benefit * bnfsasw (H) No of weeks received - Sickness allowance or Special Benefit * bnfyjsh (H) How Answered - Youth Allowance - as a job seeker * bnfyjsw (H) No of weeks received - Youth Allowance - as a job seeker * bnfysth (H) How Answered - Youth Allowance - as a full-time student (or * Australian Apprentice) * bnfystw (H) No of weeks received - Youth Allowance - as a full-time student * bnfoalh (H) How Answered - Other allowances * bnfoalw (H) No of weeks received - Other allowances * bnfisi (H) Financial year Australian Government income support payments * ($) [imputed] * bnfisf (H) Imputation flag financial year Australian Government income * support payments * hsrnti (H) Rent usual payments $ per month [imputed] * hstenur (H) Own, Rent or live rent free * hsllord (H) Who does this household rent from * hstenr (H) Own, Rent or live rent free * bnfftba (H) Family Tax Benefit Part A ($) financial year [estimated] * * * Variables created: * ================== * no_weeks Number of weeks on income support payments * famsh Family's share of household rent * annualrent Annual rent of family ($) * rents_privately Whether rents privately * ra Rent assistance for non-FTB recipients ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen RA_TH1 = . gen RA_TH2 = . gen RA_RM = . gen RA_RPCPI = . local isSingle inrange(hhrih, 5, 13) local isSingleAndLivesAlone inrange(hhrih, 5, 13) & hhsize==famsize local isSingleAndLivesWithOthers inrange(hhrih, 5, 13) & hhsize!=famsize local isPartnered inrange(hhrih, 1, 4) replace RA_TH1 = 1955.25 if `isSingleAndLivesAlone' & fyear=="2000-01" replace RA_TH1 = 2069.96 if `isSingleAndLivesAlone' & fyear=="2001-02" replace RA_TH1 = 2127.31 if `isSingleAndLivesAlone' & fyear=="2002-03" replace RA_TH1 = 2184.67 if `isSingleAndLivesAlone' & fyear=="2003-04" replace RA_TH1 = 2242.02 if `isSingleAndLivesAlone' & fyear=="2004-05" replace RA_TH1 = 2299.37 if `isSingleAndLivesAlone' & fyear=="2005-06" replace RA_TH1 = 2393.23 if `isSingleAndLivesAlone' & fyear=="2006-07" replace RA_TH1 = 2455.37 if `isSingleAndLivesAlone' & fyear=="2007-08" replace RA_TH1 = 2554.86 if `isSingleAndLivesAlone' & fyear=="2008-09" replace RA_TH1 = 2575.72 if `isSingleAndLivesAlone' & fyear=="2009-10" replace RA_TH1 = 2669.57 if `isSingleAndLivesAlone' & fyear=="2010-11" replace RA_TH1 = 2768.63 if `isSingleAndLivesAlone' & fyear=="2011-12" replace RA_TH1 = 2792.40 if `isSingleAndLivesAlone' & fyear=="2012-13" replace RA_TH1 = 2860.00 if `isSingleAndLivesAlone' & fyear=="2013-14" replace RA_TH1 = 2943.20 if `isSingleAndLivesAlone' & fyear=="2014-15" replace RA_TH1 = 2990.00 if `isSingleAndLivesAlone' & fyear=="2015-16" replace RA_TH2 = 2252.45 if `isSingleAndLivesAlone' & fyear=="2000-01" replace RA_TH2 = 2335.87 if `isSingleAndLivesAlone' & fyear=="2001-02" replace RA_TH2 = 2398.44 if `isSingleAndLivesAlone' & fyear=="2002-03" replace RA_TH2 = 2461.01 if `isSingleAndLivesAlone' & fyear=="2003-04" replace RA_TH2 = 2523.58 if `isSingleAndLivesAlone' & fyear=="2004-05" replace RA_TH2 = 2586.14 if `isSingleAndLivesAlone' & fyear=="2005-06" replace RA_TH2 = 2690.42 if `isSingleAndLivesAlone' & fyear=="2006-07" replace RA_TH2 = 2747.78 if `isSingleAndLivesAlone' & fyear=="2007-08" replace RA_TH2 = 2872.91 if `isSingleAndLivesAlone' & fyear=="2008-09" replace RA_TH2 = 2914.63 if `isSingleAndLivesAlone' & fyear=="2009-10" replace RA_TH2 = 3003.26 if `isSingleAndLivesAlone' & fyear=="2010-11" replace RA_TH2 = 3112.76 if `isSingleAndLivesAlone' & fyear=="2011-12" replace RA_TH2 = 3146.00 if `isSingleAndLivesAlone' & fyear=="2012-13" replace RA_TH2 = 3224.00 if `isSingleAndLivesAlone' & fyear=="2013-14" replace RA_TH2 = 3317.60 if `isSingleAndLivesAlone' & fyear=="2014-15" replace RA_TH2 = 3364.40 if `isSingleAndLivesAlone' & fyear=="2015-16" replace RA_TH1 = 1955.25 if `isSingleAndLivesWithOthers' & fyear=="2000-01" replace RA_TH1 = 2069.96 if `isSingleAndLivesWithOthers' & fyear=="2001-02" replace RA_TH1 = 2127.31 if `isSingleAndLivesWithOthers' & fyear=="2002-03" replace RA_TH1 = 2184.67 if `isSingleAndLivesWithOthers' & fyear=="2003-04" replace RA_TH1 = 2242.02 if `isSingleAndLivesWithOthers' & fyear=="2004-05" replace RA_TH1 = 2299.37 if `isSingleAndLivesWithOthers' & fyear=="2005-06" replace RA_TH1 = 2393.23 if `isSingleAndLivesWithOthers' & fyear=="2006-07" replace RA_TH1 = 2445.37 if `isSingleAndLivesWithOthers' & fyear=="2007-08" replace RA_TH1 = 2554.86 if `isSingleAndLivesWithOthers' & fyear=="2008-09" replace RA_TH1 = 2575.72 if `isSingleAndLivesWithOthers' & fyear=="2009-10" replace RA_TH1 = 2584.40 if `isSingleAndLivesWithOthers' & fyear=="2010-11" replace RA_TH1 = 2768.63 if `isSingleAndLivesWithOthers' & fyear=="2011-12" replace RA_TH1 = 2792.40 if `isSingleAndLivesWithOthers' & fyear=="2012-13" replace RA_TH1 = 2860.00 if `isSingleAndLivesWithOthers' & fyear=="2013-14" replace RA_TH1 = 2943.20 if `isSingleAndLivesWithOthers' & fyear=="2014-15" replace RA_TH1 = 2990.00 if `isSingleAndLivesWithOthers' & fyear=="2015-16" replace RA_TH2 = 1497.60 if `isSingleAndLivesWithOthers' & fyear=="2000-01" replace RA_TH2 = 1553.01 if `isSingleAndLivesWithOthers' & fyear=="2001-02" replace RA_TH2 = 1594.58 if `isSingleAndLivesWithOthers' & fyear=="2002-03" replace RA_TH2 = 1636.18 if `isSingleAndLivesWithOthers' & fyear=="2003-04" replace RA_TH2 = 1677.78 if `isSingleAndLivesWithOthers' & fyear=="2004-05" replace RA_TH2 = 1719.38 if `isSingleAndLivesWithOthers' & fyear=="2005-06" replace RA_TH2 = 1788.80 if `isSingleAndLivesWithOthers' & fyear=="2006-07" replace RA_TH2 = 1827.02 if `isSingleAndLivesWithOthers' & fyear=="2007-08" replace RA_TH2 = 1910.22 if `isSingleAndLivesWithOthers' & fyear=="2008-09" replace RA_TH2 = 1937.78 if `isSingleAndLivesWithOthers' & fyear=="2009-10" replace RA_TH2 = 1996.80 if `isSingleAndLivesWithOthers' & fyear=="2010-11" replace RA_TH2 = 2069.60 if `isSingleAndLivesWithOthers' & fyear=="2011-12" replace RA_TH2 = 2097.42 if `isSingleAndLivesWithOthers' & fyear=="2012-13" replace RA_TH2 = 2149.42 if `isSingleAndLivesWithOthers' & fyear=="2013-14" replace RA_TH2 = 2211.82 if `isSingleAndLivesWithOthers' & fyear=="2014-15" replace RA_TH2 = 2243.02 if `isSingleAndLivesWithOthers' & fyear=="2015-16" replace RA_TH1 = 3185.75 if `isPartnered' & fyear=="2000-01" replace RA_TH1 = 3373.46 if `isPartnered' & fyear=="2001-02" replace RA_TH1 = 3467.31 if `isPartnered' & fyear=="2002-03" replace RA_TH1 = 3561.16 if `isPartnered' & fyear=="2003-04" replace RA_TH1 = 3655.01 if `isPartnered' & fyear=="2004-05" replace RA_TH1 = 3743.65 if `isPartnered' & fyear=="2005-06" replace RA_TH1 = 3894.86 if `isPartnered' & fyear=="2006-07" replace RA_TH1 = 3978.28 if `isPartnered' & fyear=="2007-08" replace RA_TH1 = 4160.77 if `isPartnered' & fyear=="2008-09" replace RA_TH1 = 4197.27 if `isPartnered' & fyear=="2009-10" replace RA_TH1 = 4348.48 if `isPartnered' & fyear=="2010-11" replace RA_TH1 = 4504.90 if `isPartnered' & fyear=="2011-12" replace RA_TH1 = 4544.80 if `isPartnered' & fyear=="2012-13" replace RA_TH1 = 4654.00 if `isPartnered' & fyear=="2013-14" replace RA_TH1 = 4789.20 if `isPartnered' & fyear=="2014-15" replace RA_TH1 = 4856.80 if `isPartnered' & fyear=="2015-16" replace RA_TH2 = 2116.88 if `isPartnered' & fyear=="2000-01" replace RA_TH2 = 2200.31 if `isPartnered' & fyear=="2001-02" replace RA_TH2 = 2262.88 if `isPartnered' & fyear=="2002-03" replace RA_TH2 = 2325.44 if `isPartnered' & fyear=="2003-04" replace RA_TH2 = 2382.80 if `isPartnered' & fyear=="2004-05" replace RA_TH2 = 2440.15 if `isPartnered' & fyear=="2005-06" replace RA_TH2 = 2539.22 if `isPartnered' & fyear=="2006-07" replace RA_TH2 = 2591.36 if `isPartnered' & fyear=="2007-08" replace RA_TH2 = 2706.07 if `isPartnered' & fyear=="2008-09" replace RA_TH2 = 2747.78 if `isPartnered' & fyear=="2009-10" replace RA_TH2 = 2831.20 if `isPartnered' & fyear=="2010-11" replace RA_TH2 = 2935.48 if `isPartnered' & fyear=="2011-12" replace RA_TH2 = 2958.80 if `isPartnered' & fyear=="2012-13" replace RA_TH2 = 3031.60 if `isPartnered' & fyear=="2013-14" replace RA_TH2 = 3120.00 if `isPartnered' & fyear=="2014-15" replace RA_TH2 = 3166.80 if `isPartnered' & fyear=="2015-16" replace RA_RM = 0.97 if fyear=="2000-01" replace RA_RM = 0.98 if fyear=="2001-02" replace RA_RM = 0.98 if fyear=="2002-03" replace RA_RM = 0.98 if fyear=="2003-04" replace RA_RM = 0.98 if fyear=="2004-05" replace RA_RM = 0.96 if fyear=="2005-06" replace RA_RM = 0.94 if fyear=="2006-07" replace RA_RM = 0.92 if fyear=="2007-08" replace RA_RM = 0.95 if fyear=="2008-09" replace RA_RM = 0.96 if fyear=="2009-10" replace RA_RM = 0.95 if fyear=="2010-11" replace RA_RM = 0.96 if fyear=="2011-12" replace RA_RM = 0.98 if fyear=="2012-13" replace RA_RM = 0.98 if fyear=="2013-14" replace RA_RM = 0.99 if fyear=="2014-15" replace RA_RM = 0.99 if fyear=="2015-16" replace RA_RPCPI = 64.1/64.1 if fyear=="2000-01" replace RA_RPCPI = 66.1/64.1 if fyear=="2001-02" replace RA_RPCPI = 67.5/64.1 if fyear=="2002-03" replace RA_RPCPI = 69.0/64.1 if fyear=="2003-04" replace RA_RPCPI = 70.6/64.1 if fyear=="2004-05" replace RA_RPCPI = 72.3/64.1 if fyear=="2005-06" replace RA_RPCPI = 75.0/64.1 if fyear=="2006-07" replace RA_RPCPI = 79.9/64.1 if fyear=="2007-08" replace RA_RPCPI = 86.6/64.1 if fyear=="2008-09" replace RA_RPCPI = 91.1/64.1 if fyear=="2009-10" replace RA_RPCPI = 95.0/64.1 if fyear=="2010-11" replace RA_RPCPI = 99.5/64.1 if fyear=="2011-12" replace RA_RPCPI = 106.3/64.1 if fyear=="2012-13" replace RA_RPCPI = 108.8/64.1 if fyear=="2013-14" replace RA_RPCPI = 110.1/64.1 if fyear=="2014-15" replace RA_RPCPI = 110.8/64.1 if fyear=="2015-16" * Calculate number of weeks on income support (pensions, parenting payments and * allowances) gen no_weeks = 0 * Pensions (as in bnfisi) replace no_weeks = no_weeks + 52 if bnfaph==1 replace no_weeks = no_weeks + bnfapw if bnfaph==2 & bnfapw>=0 replace no_weeks = no_weeks + 52 if bnfbrvh==1 replace no_weeks = no_weeks + bnfbrvw if bnfbrvh==2 & bnfbrvw>=0 replace no_weeks = no_weeks + 52 if bnfcrph==1 replace no_weeks = no_weeks + bnfcrpw if bnfcrph==2 & bnfcrpw>=0 replace no_weeks = no_weeks + 52 if bnfdvah==1 replace no_weeks = no_weeks + bnfdvaw if bnfdvah==2 & bnfdvaw>=0 replace no_weeks = no_weeks + 52 if bnfdsph==1 replace no_weeks = no_weeks + bnfdspw if bnfdsph==2 & bnfdspw>=0 replace no_weeks = no_weeks + 52 if bnfsrvh==1 replace no_weeks = no_weeks + bnfsrvw if bnfsrvh==2 & bnfsrvw>=0 replace no_weeks = no_weeks + 52 if bnfwarh==1 replace no_weeks = no_weeks + bnfwarw if bnfwarh==2 & bnfwarw>=0 replace no_weeks = no_weeks + 52 if bnfwfph==1 & fyear<="2012-13" replace no_weeks = no_weeks + bnfwfpw if bnfwfph==2 & bnfwfpw>=0 & fyear<="2012-13" replace no_weeks = no_weeks + 52 if bnfwifh==1 & fyear>="2013-14" replace no_weeks = no_weeks + bnfwifw if bnfwifh==2 & bnfwifw>=0 & fyear>="2013-14" * Parenting payment (as in bnfisi) replace no_weeks = no_weeks + 52 if bnfpnth==1 replace no_weeks = no_weeks + bnfpntw if bnfpnth==2 & bnfpntw>=0 * Allowances (as in bnfisi) replace no_weeks = no_weeks + 52 if bnfstyh==1 replace no_weeks = no_weeks + bnfstyw if bnfstyh==2 & bnfstyw>=0 replace no_weeks = no_weeks + 52 if bnfcdeh==1 replace no_weeks = no_weeks + bnfcdew if bnfcdeh==2 & bnfcdew>=0 replace no_weeks = no_weeks + 52 if bnfmah==1 & fyear<="2010-11" replace no_weeks = no_weeks + bnfmaw if bnfmah==2 & bnfmaw>=0 & fyear<="2010-11" replace no_weeks = no_weeks + 52 if bnfssh==1 & fyear>="2011-12" & fyear<="2014-15" replace no_weeks = no_weeks + bnfssw if bnfssh==2 & bnfssw>=0 & fyear>="2011-12" & fyear<="2014-15" replace no_weeks = no_weeks + 52 if bnfnwsh==1 replace no_weeks = no_weeks + bnfnwsw if bnfnwsh==2 & bnfnwsw>=0 replace no_weeks = no_weeks + 52 if bnfprth==1 replace no_weeks = no_weeks + bnfprtw if bnfprth==2 & bnfprtw>=0 replace no_weeks = no_weeks + 52 if bnfsckh==1 & fyear<="2012-13" replace no_weeks = no_weeks + bnfsckw if bnfsckh==2 & bnfsckw>=0 & fyear<="2012-13" replace no_weeks = no_weeks + 52 if bnfsph==1 & fyear<="2012-13" replace no_weeks = no_weeks + bnfspw if bnfsph==2 & bnfspw>=0 & fyear<="2012-13" replace no_weeks = no_weeks + 52 if bnfwdwh==1 & fyear<="2012-13" replace no_weeks = no_weeks + bnfwdww if bnfwdwh==2 & bnfwdww>=0 & fyear<="2012-13" replace no_weeks = no_weeks + 52 if bnfythh==1 & fyear<="2012-13" replace no_weeks = no_weeks + bnfythw if bnfythh==2 & bnfythw>=0 & fyear<="2012-13" replace no_weeks = no_weeks + 52 if bnfsash==1 & fyear>="2013-14" replace no_weeks = no_weeks + bnfsasw if bnfsash==2 & bnfsasw>=0 & fyear>="2013-14" replace no_weeks = no_weeks + 52 if bnfyjsh==1 & fyear>="2013-14" replace no_weeks = no_weeks + bnfyjsw if bnfyjsh==2 & bnfyjsw>=0 & fyear>="2013-14" replace no_weeks = no_weeks + 52 if bnfysth==1 & fyear>="2013-14" replace no_weeks = no_weeks + bnfystw if bnfysth==2 & bnfystw>=0 & fyear>="2013-14" replace no_weeks = no_weeks + 52 if bnfoalh==1 replace no_weeks = no_weeks + bnfoalw if bnfoalh==2 & bnfoalw>=0 * Crude adjustment for imputed cases as they have no weeks data replace no_weeks = 52 * bnfisi/(10000*RA_RPCPI) if bnfisf==1 * Set upper limit of no_weeks to 52 weeks replace no_weeks = 52 if no_weeks>52 & no_weeks<. * Family's share of household rent * (defined as the number of resident family members divided by the number of * household members) gen famsh = famsize / hhsize * Annual rent of family * (defined as the family's share of household usual monthly rent times 12, * deflated by rent price growth between December of the previous year and * December of the current year) gen annualrent = famsh * (hsrnti*12*RA_RM) replace annualrent = 0 if hsrnti<0 * Determine whether rents privately gen rents_privately = inlist(hstenur, 2) & (hsllord!=3) if fyear=="2000-01" replace rents_privately = inlist(hstenr, 2, 3) & (hsllord!=3) if fyear>="2001-02" * Calculate value of RA local isEligibleForRA rents_privately==1 & bnfftba==0 & bnfisi>0 gen ra = max(0, min(0.75*(annualrent - RA_TH1), RA_TH2)) * (no_weeks/52) if `isSingle' & `isEligibleForRA' replace ra = 0.5 * max(0, min(0.75*(annualrent - RA_TH1), RA_TH2)) * (no_weeks/52) if `isPartnered' & `isEligibleForRA' replace ra = 0 if mi(ra) * Drop parameters drop RA_TH1 RA_TH2 RA_RM RA_RPCPI ******************************************************************************** * TAXABLE INCOME (FINAL VALUES); * SEPARATE NET INCOME (FINAL VALUES); AND * TAXABLE INCOME CONCEPTS DERIVED BY ADJUSTING TAXABLE INCOME (FINAL VALUES) ******************************************************************************** * * Description: * ============ * This section calculates the final values of taxable income, the final values * of separate net income, and the final values of all other taxable income * concepts that are derived from taxable income, e.g. adjusted taxable income * or benefit income. * * We first subtract Rent Assistance for non-FTB recipients from total income * (interim values) and then recalculate deductions, which we then use to * recalculate taxable income and separate net income. We then adjust * recalculated taxable income to recalculate the other taxable income concepts. * * * Parameters: * =========== * DEDUCT_TH1 - DEDUCT_TH22 Total income threshold 1 to 22 [defined elsewhere] * DEDUCT_F1 - DEDUCT_F22 Factor 1 to 22 [defined elsewhere] * * * Variables used: * =============== * toty Total income or loss ($) * ra Rent assistance for non-FTB recipients ($) * deductions Deductions ($) * ataxy Adjusted taxable income ($) * taxy Taxable income ($) * rebatey Rebate income ($) * mlsy Income for Medicare levy surcharge purposes ($) * snety Separate net income ($) * snety_before_deductions Separate net income ($) [before deductions] * * * Variables created: * ================== * adjustments_for_ataxy (D) Sum of all adjustments from taxy to ataxy ($) * adjustments_for_rebatey (D) Sum of all adjustments from taxy to rebatey ($) * adjustments_for_mlsy (D) Sum of all adjustments from taxy to mlsy ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Recalculate total income by subtracting Rent Assistance from total income replace toty = round( toty - ra ) * Recalculate deductions replace deductions = 0 replace deductions = (DEDUCT_F1 * toty) if (toty > 0) & (toty <= DEDUCT_TH1) replace deductions = (DEDUCT_F2 * toty) if (toty > DEDUCT_TH1) & (toty <= DEDUCT_TH2) replace deductions = (DEDUCT_F3 * toty) if (toty > DEDUCT_TH2) & (toty <= DEDUCT_TH3) replace deductions = (DEDUCT_F4 * toty) if (toty > DEDUCT_TH3) & (toty <= DEDUCT_TH4) replace deductions = (DEDUCT_F5 * toty) if (toty > DEDUCT_TH4) & (toty <= DEDUCT_TH5) replace deductions = (DEDUCT_F6 * toty) if (toty > DEDUCT_TH5) & (toty <= DEDUCT_TH6) replace deductions = (DEDUCT_F7 * toty) if (toty > DEDUCT_TH6) & (toty <= DEDUCT_TH7) replace deductions = (DEDUCT_F8 * toty) if (toty > DEDUCT_TH7) & (toty <= DEDUCT_TH8) replace deductions = (DEDUCT_F9 * toty) if (toty > DEDUCT_TH8) & (toty <= DEDUCT_TH9) replace deductions = (DEDUCT_F10 * toty) if (toty > DEDUCT_TH9) & (toty <= DEDUCT_TH10) replace deductions = (DEDUCT_F11 * toty) if (toty > DEDUCT_TH10) & (toty <= DEDUCT_TH11) replace deductions = (DEDUCT_F12 * toty) if (toty > DEDUCT_TH11) & (toty <= DEDUCT_TH12) replace deductions = (DEDUCT_F13 * toty) if (toty > DEDUCT_TH12) & (toty <= DEDUCT_TH13) replace deductions = (DEDUCT_F14 * toty) if (toty > DEDUCT_TH13) & (toty <= DEDUCT_TH14) replace deductions = (DEDUCT_F15 * toty) if (toty > DEDUCT_TH14) & (toty <= DEDUCT_TH15) replace deductions = (DEDUCT_F16 * toty) if (toty > DEDUCT_TH15) & (toty <= DEDUCT_TH16) replace deductions = (DEDUCT_F17 * toty) if (toty > DEDUCT_TH16) & (toty <= DEDUCT_TH17) replace deductions = (DEDUCT_F18 * toty) if (toty > DEDUCT_TH17) & (toty <= DEDUCT_TH18) replace deductions = (DEDUCT_F19 * toty) if (toty > DEDUCT_TH18) & (toty <= DEDUCT_TH19) replace deductions = (DEDUCT_F20 * toty) if (toty > DEDUCT_TH19) & (toty <= DEDUCT_TH20) replace deductions = (DEDUCT_F21 * toty) if (toty > DEDUCT_TH20) & (toty <= DEDUCT_TH21) replace deductions = (DEDUCT_F22 * toty) if (toty > DEDUCT_TH21) & (toty <= DEDUCT_TH22) * Determine previously made adjustments to taxable income in order to * recalculate the other taxable income concepts gen adjustments_for_ataxy = ataxy - taxy gen adjustments_for_rebatey = rebatey - taxy gen adjustments_for_mlsy = mlsy - taxy * Recalculate taxable income replace taxy = round( max(toty - deductions, 0) ) * Recalculate separate net income replace snety = round( max(snety_before_deductions - deductions, 0) ) if !mi(snety) * Recalculate the other taxable income concepts replace ataxy = round( taxy + adjustments_for_ataxy ) if !mi(ataxy) replace rebatey = round( taxy + adjustments_for_rebatey ) if !mi(rebatey) replace mlsy = round( taxy + adjustments_for_mlsy ) if !mi(mlsy) * Set negative values to zero (only ataxy could have negative values) replace ataxy = max(ataxy, 0) if !mi(ataxy) * Drop parameters drop DEDUCT_TH1 DEDUCT_TH2 DEDUCT_TH3 DEDUCT_TH4 DEDUCT_TH5 DEDUCT_TH6 drop DEDUCT_TH7 DEDUCT_TH8 DEDUCT_TH9 DEDUCT_TH10 DEDUCT_TH11 DEDUCT_TH12 drop DEDUCT_TH13 DEDUCT_TH14 DEDUCT_TH15 DEDUCT_TH16 DEDUCT_TH17 DEDUCT_TH18 drop DEDUCT_TH19 DEDUCT_TH20 DEDUCT_TH21 DEDUCT_TH22 drop DEDUCT_F1 DEDUCT_F2 DEDUCT_F3 DEDUCT_F4 DEDUCT_F5 DEDUCT_F6 drop DEDUCT_F7 DEDUCT_F8 DEDUCT_F9 DEDUCT_F10 DEDUCT_F11 DEDUCT_F12 drop DEDUCT_F13 DEDUCT_F14 DEDUCT_F15 DEDUCT_F16 DEDUCT_F17 DEDUCT_F18 drop DEDUCT_F19 DEDUCT_F20 DEDUCT_F21 DEDUCT_F22 * Drop unnecessary variables drop deductions adjustments_for_ataxy adjustments_for_rebatey adjustments_for_mlsy ******************************************************************************** * FAMILY TAXABLE INCOME AND * OTHER FAMILY TAXABLE INCOME CONCEPTS ******************************************************************************** * * Description: * ============ * This section calculates family taxable and other family taxable income * concepts (e.g. adjusted taxable income). We simply aggregate income to the * family level (or more specifically to the income unit level). Income of * dependent children is ignored. * * * Variables used: * =============== * fyear Financial year * hhrhid (H) randomised household id * hhfam (H) Family number * hhiu (H) Income unit * taxy Taxable income ($) * ataxy Adjusted taxable income ($) * rebatey Rebate income ($) * mlsy Income for Medicare levy surcharge purposes ($) * * * Variables created: * ================== * ftaxy Family taxable income ($) * fataxy Family adjusted taxable income ($) * frebatey Family rebate income ($) * fmlsy Family income for Medicare levy surcharge purposes ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** bysort fyear hhrhid hhfam hhiu: egen ftaxy = total( cond(!inlist(hhrih, 8, 9), taxy, 0) ) bysort fyear hhrhid hhfam hhiu: egen fataxy = total( cond(!inlist(hhrih, 8, 9), ataxy, 0) ) bysort fyear hhrhid hhfam hhiu: egen frebatey = total( cond(!inlist(hhrih, 8, 9), rebatey, 0) ) bysort fyear hhrhid hhfam hhiu: egen fmlsy = total( cond(!inlist(hhrih, 8, 9), mlsy, 0) ) * Set family income of dependent children to their own income * (otherwise they would have their parents' family income) replace ftaxy = taxy if inlist(hhrih, 8, 9) replace fataxy = ataxy if inlist(hhrih, 8, 9) replace frebatey = rebatey if inlist(hhrih, 8, 9) replace fmlsy = mlsy if inlist(hhrih, 8, 9) ******************************************************************************** ******************************************************************************** * PART F. CALCULATE TAXES ****************************************************** ******************************************************************************** ******************************************************************************** ******************************************************************************** * CALCULATE TAXES BASED ON STANDARD TAX RATES ******************************************************************************** * * Description: * ============ * This section calculates taxes on taxable income by applying the standard tax * rates to taxable income. We also calculate taxes paid on 'taxable income plus * super benefits', which is used in the following section. * * Note that the formulas use six taxable income brackets. All six are, however, * only used in 2011-12. In the other years, five brackets are used. * * * Parameters: * =========== * TAX_TH1 Threshold 1 * TAX_TH2 Threshold 2 * TAX_TH3 Threshold 3 * TAX_TH4 Threshold 4 * TAX_TH5 Threshold 5 * TAX_TH6 Threshold 6 * TAX_R1 Tax rate 1 * TAX_R2 Tax rate 2 * TAX_R3 Tax rate 3 * TAX_R4 Tax rate 4 * TAX_R5 Tax rate 5 * TAX_R6 Tax rate 6 * TAX_A1 Base amount 1 * TAX_A2 Base amount 2 * TAX_A3 Base amount 3 * TAX_A4 Base amount 4 * TAX_A5 Base amount 5 * TAX_A6 Base amount 6 * * * Variables used: * =============== * fyear Financial year * taxy Taxable income ($) * oifsupi (H) Financial year regular superannuation/annuity ($) [imputed] * * * Variables created: * ================== * tax Estimated taxes ($) [based on standard tax rates] * taxys Taxable income + super benefits ($) * taxs Estimated taxes on super benefits ($) [based on standard tax rates] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen TAX_TH1 = . gen TAX_TH2 = . gen TAX_TH3 = . gen TAX_TH4 = . gen TAX_TH5 = . gen TAX_TH6 = . gen TAX_R1 = . gen TAX_R2 = . gen TAX_R3 = . gen TAX_R4 = . gen TAX_R5 = . gen TAX_R6 = . gen TAX_A1 = . gen TAX_A2 = . gen TAX_A3 = . gen TAX_A4 = . gen TAX_A5 = . gen TAX_A6 = . replace TAX_TH1 = 6000 if fyear=="2000-01" replace TAX_TH2 = 20000 if fyear=="2000-01" replace TAX_TH3 = 50000 if fyear=="2000-01" replace TAX_TH4 = 60000 if fyear=="2000-01" replace TAX_R1 = 0.17 if fyear=="2000-01" replace TAX_R2 = 0.30 if fyear=="2000-01" replace TAX_R3 = 0.42 if fyear=="2000-01" replace TAX_R4 = 0.47 if fyear=="2000-01" replace TAX_A1 = 0 if fyear=="2000-01" replace TAX_A2 = 2380 if fyear=="2000-01" replace TAX_A3 = 11380 if fyear=="2000-01" replace TAX_A4 = 15580 if fyear=="2000-01" replace TAX_TH1 = 6000 if fyear=="2001-02" replace TAX_TH2 = 20000 if fyear=="2001-02" replace TAX_TH3 = 50000 if fyear=="2001-02" replace TAX_TH4 = 60000 if fyear=="2001-02" replace TAX_R1 = 0.17 if fyear=="2001-02" replace TAX_R2 = 0.30 if fyear=="2001-02" replace TAX_R3 = 0.42 if fyear=="2001-02" replace TAX_R4 = 0.47 if fyear=="2001-02" replace TAX_A1 = 0 if fyear=="2001-02" replace TAX_A2 = 2380 if fyear=="2001-02" replace TAX_A3 = 11380 if fyear=="2001-02" replace TAX_A4 = 15580 if fyear=="2001-02" replace TAX_TH1 = 6000 if fyear=="2002-03" replace TAX_TH2 = 20000 if fyear=="2002-03" replace TAX_TH3 = 50000 if fyear=="2002-03" replace TAX_TH4 = 60000 if fyear=="2002-03" replace TAX_R1 = 0.17 if fyear=="2002-03" replace TAX_R2 = 0.30 if fyear=="2002-03" replace TAX_R3 = 0.42 if fyear=="2002-03" replace TAX_R4 = 0.47 if fyear=="2002-03" replace TAX_A1 = 0 if fyear=="2002-03" replace TAX_A2 = 2380 if fyear=="2002-03" replace TAX_A3 = 11380 if fyear=="2002-03" replace TAX_A4 = 15580 if fyear=="2002-03" replace TAX_TH1 = 6000 if fyear=="2003-04" replace TAX_TH2 = 21600 if fyear=="2003-04" replace TAX_TH3 = 52000 if fyear=="2003-04" replace TAX_TH4 = 62500 if fyear=="2003-04" replace TAX_R1 = 0.17 if fyear=="2003-04" replace TAX_R2 = 0.30 if fyear=="2003-04" replace TAX_R3 = 0.42 if fyear=="2003-04" replace TAX_R4 = 0.47 if fyear=="2003-04" replace TAX_A1 = 0 if fyear=="2003-04" replace TAX_A2 = 2652 if fyear=="2003-04" replace TAX_A3 = 11772 if fyear=="2003-04" replace TAX_A4 = 16182 if fyear=="2003-04" replace TAX_TH1 = 6000 if fyear=="2004-05" replace TAX_TH2 = 21600 if fyear=="2004-05" replace TAX_TH3 = 58000 if fyear=="2004-05" replace TAX_TH4 = 70000 if fyear=="2004-05" replace TAX_R1 = 0.17 if fyear=="2004-05" replace TAX_R2 = 0.30 if fyear=="2004-05" replace TAX_R3 = 0.42 if fyear=="2004-05" replace TAX_R4 = 0.47 if fyear=="2004-05" replace TAX_A1 = 0 if fyear=="2004-05" replace TAX_A2 = 2652 if fyear=="2004-05" replace TAX_A3 = 13572 if fyear=="2004-05" replace TAX_A4 = 18612 if fyear=="2004-05" replace TAX_TH1 = 6000 if fyear=="2005-06" replace TAX_TH2 = 21600 if fyear=="2005-06" replace TAX_TH3 = 63000 if fyear=="2005-06" replace TAX_TH4 = 95000 if fyear=="2005-06" replace TAX_R1 = 0.15 if fyear=="2005-06" replace TAX_R2 = 0.30 if fyear=="2005-06" replace TAX_R3 = 0.42 if fyear=="2005-06" replace TAX_R4 = 0.47 if fyear=="2005-06" replace TAX_A1 = 0 if fyear=="2005-06" replace TAX_A2 = 2340 if fyear=="2005-06" replace TAX_A3 = 14760 if fyear=="2005-06" replace TAX_A4 = 28200 if fyear=="2005-06" replace TAX_TH1 = 6000 if fyear=="2006-07" replace TAX_TH2 = 25000 if fyear=="2006-07" replace TAX_TH3 = 75000 if fyear=="2006-07" replace TAX_TH4 = 150000 if fyear=="2006-07" replace TAX_R1 = 0.15 if fyear=="2006-07" replace TAX_R2 = 0.30 if fyear=="2006-07" replace TAX_R3 = 0.40 if fyear=="2006-07" replace TAX_R4 = 0.45 if fyear=="2006-07" replace TAX_A1 = 0 if fyear=="2006-07" replace TAX_A2 = 2850 if fyear=="2006-07" replace TAX_A3 = 17850 if fyear=="2006-07" replace TAX_A4 = 47850 if fyear=="2006-07" replace TAX_TH1 = 6000 if fyear=="2007-08" replace TAX_TH2 = 30000 if fyear=="2007-08" replace TAX_TH3 = 75000 if fyear=="2007-08" replace TAX_TH4 = 150000 if fyear=="2007-08" replace TAX_R1 = 0.15 if fyear=="2007-08" replace TAX_R2 = 0.30 if fyear=="2007-08" replace TAX_R3 = 0.40 if fyear=="2007-08" replace TAX_R4 = 0.45 if fyear=="2007-08" replace TAX_A1 = 0 if fyear=="2007-08" replace TAX_A2 = 3600 if fyear=="2007-08" replace TAX_A3 = 17100 if fyear=="2007-08" replace TAX_A4 = 47100 if fyear=="2007-08" replace TAX_TH1 = 6000 if fyear=="2008-09" replace TAX_TH2 = 34000 if fyear=="2008-09" replace TAX_TH3 = 80000 if fyear=="2008-09" replace TAX_TH4 = 180000 if fyear=="2008-09" replace TAX_R1 = 0.15 if fyear=="2008-09" replace TAX_R2 = 0.30 if fyear=="2008-09" replace TAX_R3 = 0.40 if fyear=="2008-09" replace TAX_R4 = 0.45 if fyear=="2008-09" replace TAX_A1 = 0 if fyear=="2008-09" replace TAX_A2 = 4200 if fyear=="2008-09" replace TAX_A3 = 18000 if fyear=="2008-09" replace TAX_A4 = 58000 if fyear=="2008-09" replace TAX_TH1 = 6000 if fyear=="2009-10" replace TAX_TH2 = 35000 if fyear=="2009-10" replace TAX_TH3 = 80000 if fyear=="2009-10" replace TAX_TH4 = 180000 if fyear=="2009-10" replace TAX_R1 = 0.15 if fyear=="2009-10" replace TAX_R2 = 0.30 if fyear=="2009-10" replace TAX_R3 = 0.38 if fyear=="2009-10" replace TAX_R4 = 0.45 if fyear=="2009-10" replace TAX_A1 = 0 if fyear=="2009-10" replace TAX_A2 = 4350 if fyear=="2009-10" replace TAX_A3 = 17850 if fyear=="2009-10" replace TAX_A4 = 55850 if fyear=="2009-10" replace TAX_TH1 = 6000 if fyear=="2010-11" replace TAX_TH2 = 37000 if fyear=="2010-11" replace TAX_TH3 = 80000 if fyear=="2010-11" replace TAX_TH4 = 180000 if fyear=="2010-11" replace TAX_R1 = 0.15 if fyear=="2010-11" replace TAX_R2 = 0.30 if fyear=="2010-11" replace TAX_R3 = 0.37 if fyear=="2010-11" replace TAX_R4 = 0.45 if fyear=="2010-11" replace TAX_A1 = 0 if fyear=="2010-11" replace TAX_A2 = 4650 if fyear=="2010-11" replace TAX_A3 = 17550 if fyear=="2010-11" replace TAX_A4 = 54550 if fyear=="2010-11" replace TAX_TH1 = 6000 if fyear=="2011-12" replace TAX_TH2 = 37000 if fyear=="2011-12" replace TAX_TH3 = 50000 if fyear=="2011-12" replace TAX_TH4 = 80000 if fyear=="2011-12" replace TAX_TH5 = 100000 if fyear=="2011-12" replace TAX_TH6 = 180000 if fyear=="2011-12" replace TAX_R1 = 0.15 if fyear=="2011-12" replace TAX_R2 = 0.30 if fyear=="2011-12" replace TAX_R3 = 0.305 if fyear=="2011-12" replace TAX_R4 = 0.375 if fyear=="2011-12" replace TAX_R5 = 0.38 if fyear=="2011-12" replace TAX_R6 = 0.46 if fyear=="2011-12" replace TAX_A1 = 0 if fyear=="2011-12" replace TAX_A2 = 4650 if fyear=="2011-12" replace TAX_A3 = 8550 if fyear=="2011-12" replace TAX_A4 = 17700 if fyear=="2011-12" replace TAX_A5 = 25200 if fyear=="2011-12" replace TAX_A6 = 55600 if fyear=="2011-12" replace TAX_TH1 = 18200 if fyear=="2012-13" replace TAX_TH2 = 37000 if fyear=="2012-13" replace TAX_TH3 = 80000 if fyear=="2012-13" replace TAX_TH4 = 180000 if fyear=="2012-13" replace TAX_R1 = 0.19 if fyear=="2012-13" replace TAX_R2 = 0.325 if fyear=="2012-13" replace TAX_R3 = 0.37 if fyear=="2012-13" replace TAX_R4 = 0.45 if fyear=="2012-13" replace TAX_A1 = 0 if fyear=="2012-13" replace TAX_A2 = 3572 if fyear=="2012-13" replace TAX_A3 = 17547 if fyear=="2012-13" replace TAX_A4 = 54547 if fyear=="2012-13" replace TAX_TH1 = 18200 if fyear=="2013-14" replace TAX_TH2 = 37000 if fyear=="2013-14" replace TAX_TH3 = 80000 if fyear=="2013-14" replace TAX_TH4 = 180000 if fyear=="2013-14" replace TAX_R1 = 0.19 if fyear=="2013-14" replace TAX_R2 = 0.325 if fyear=="2013-14" replace TAX_R3 = 0.37 if fyear=="2013-14" replace TAX_R4 = 0.45 if fyear=="2013-14" replace TAX_A1 = 0 if fyear=="2013-14" replace TAX_A2 = 3572 if fyear=="2013-14" replace TAX_A3 = 17547 if fyear=="2013-14" replace TAX_A4 = 54547 if fyear=="2013-14" replace TAX_TH1 = 18200 if fyear=="2014-15" replace TAX_TH2 = 37000 if fyear=="2014-15" replace TAX_TH3 = 80000 if fyear=="2014-15" replace TAX_TH4 = 180000 if fyear=="2014-15" replace TAX_R1 = 0.19 if fyear=="2014-15" replace TAX_R2 = 0.325 if fyear=="2014-15" replace TAX_R3 = 0.37 if fyear=="2014-15" replace TAX_R4 = 0.47 if fyear=="2014-15" replace TAX_A1 = 0 if fyear=="2014-15" replace TAX_A2 = 3572 if fyear=="2014-15" replace TAX_A3 = 17547 if fyear=="2014-15" replace TAX_A4 = 54547 if fyear=="2014-15" replace TAX_TH1 = 18200 if fyear=="2015-16" replace TAX_TH2 = 37000 if fyear=="2015-16" replace TAX_TH3 = 80000 if fyear=="2015-16" replace TAX_TH4 = 180000 if fyear=="2015-16" replace TAX_R1 = 0.19 if fyear=="2015-16" replace TAX_R2 = 0.325 if fyear=="2015-16" replace TAX_R3 = 0.37 if fyear=="2015-16" replace TAX_R4 = 0.47 if fyear=="2015-16" replace TAX_A1 = 0 if fyear=="2015-16" replace TAX_A2 = 3572 if fyear=="2015-16" replace TAX_A3 = 17547 if fyear=="2015-16" replace TAX_A4 = 54547 if fyear=="2015-16" * Standard income tax rates applied to 'taxable income' (taxy) gen tax = 0 if (taxy <= TAX_TH1) replace tax = TAX_A1 + TAX_R1*(taxy-TAX_TH1) if (taxy > TAX_TH1 & taxy <= TAX_TH2) replace tax = TAX_A2 + TAX_R2*(taxy-TAX_TH2) if (taxy > TAX_TH2 & taxy <= TAX_TH3) replace tax = TAX_A3 + TAX_R3*(taxy-TAX_TH3) if (taxy > TAX_TH3 & taxy <= TAX_TH4) replace tax = TAX_A4 + TAX_R4*(taxy-TAX_TH4) if (taxy > TAX_TH4 & taxy <= TAX_TH5) replace tax = TAX_A5 + TAX_R5*(taxy-TAX_TH5) if (taxy > TAX_TH5 & taxy <= TAX_TH6) replace tax = TAX_A6 + TAX_R6*(taxy-TAX_TH6) if (taxy > TAX_TH6) * Standard income tax rates applied to 'taxable income + super benefits' (taxys) gen taxys = taxy + oifsupi gen taxs = 0 if (taxys <= TAX_TH1) replace taxs = TAX_A1 + TAX_R1*(taxys-TAX_TH1) if (taxys > TAX_TH1 & taxys <= TAX_TH2) replace taxs = TAX_A2 + TAX_R2*(taxys-TAX_TH2) if (taxys > TAX_TH2 & taxys <= TAX_TH3) replace taxs = TAX_A3 + TAX_R3*(taxys-TAX_TH3) if (taxys > TAX_TH3 & taxys <= TAX_TH4) replace taxs = TAX_A4 + TAX_R4*(taxys-TAX_TH4) if (taxys > TAX_TH4 & taxys <= TAX_TH5) replace taxs = TAX_A5 + TAX_R5*(taxys-TAX_TH5) if (taxys > TAX_TH5 & taxys <= TAX_TH6) replace taxs = TAX_A6 + TAX_R6*(taxys-TAX_TH6) if (taxys > TAX_TH6) * Drop parameters drop TAX_TH1 TAX_TH2 TAX_TH3 TAX_TH4 TAX_TH5 TAX_TH6 drop TAX_R1 TAX_R2 TAX_R3 TAX_R4 TAX_R5 TAX_R6 drop TAX_A1 TAX_A2 TAX_A3 TAX_A4 TAX_A5 TAX_A6 ******************************************************************************** * TAX ON SUPERANNUATION BENEFITS ******************************************************************************** * * Description: * ============ * * This section calculates tax payable on super benefits, for which we use the * variable oifsupa. oifsupa does not include lump sum super as this is not * treated as income in HILDA. Note that this is an approximation based on the * very complex rules that exist. It assumes that all superannuation benefits * are 'taxed' (which means taxes were paid on contributions). * * * Parameters: * =========== * PRSRVTNAGE Preservation age [defined elsewhere] * * * Variables used: * =============== * taxs Estimated taxes on super benefits ($) [based on standard tax * rates] * tax Estimated taxes ($) [based on standard tax rates] * oifsupi (H) Financial year regular superannuation/annuity ($) [imputed] * hgage Age last birthday at June 30 * fyear Financial year * * * Variables created: * ================== * suptax Estimated taxes on super benefits ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Calculate value of suptax gen suptax = (taxs-tax) - (0.15*oifsupi) if hgage >= 60 & fyear<="2006-07" replace suptax = 0 if hgage >= 60 & fyear>="2007-08" replace suptax = (taxs-tax) - (0.15*oifsupi) if hgage >= PRSRVTNAGE & hgage < 60 replace suptax = (taxs-tax) if hgage < PRSRVTNAGE replace suptax = 0 if suptax<0 // suptax cannot be negative * Drop taxs drop taxs ******************************************************************************** * TAX ON REDUNDANCY PAYMENTS ******************************************************************************** * * Description: * ============ * * This section calculates tax payable on redundancy payments. These payments are * treated as irregular income in HILDA. Taxes on redundancy payments are used to * determine taxes on total (regular and irregular) taxable income. * * The rules are complicated and depend on years of service and age. The rules * have also changed considerably over time. Our calculation is an approximation. * * * Parameters: * =========== * RED_C1 Cap 1 * RED_C2 Cap 2 * RED_T1 Tax rate on redundancy payments above Cap 1 and less than * Cap 2 * RED_T2 Tax rate on redundancy payments above cap 2 * PRSRVTNAGE Preservation age [defined elsewhere] * * * Variables used: * =============== * fyear Financial year * hgage (H) Age last birthday at June 30 * oifrsvi (H) Financial year redundancy and severance payments ($) * [imputed] * * * Variables created: * ================== * redtax Estimated taxes on redundancy payments ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen RED_C1 = . gen RED_C2 = . gen RED_T1 = . gen RED_T2 = . * Note: 0.5*(age-20) is an estimate of the years of service at redundancy replace RED_C1 = 0 if fyear=="2000-01" replace RED_C1 = 0 if fyear=="2001-02" replace RED_C1 = 0 if fyear=="2002-03" replace RED_C1 = 5882 + max(0, 0.5*(hgage-20)*2941) if fyear=="2003-04" replace RED_C1 = 6194 + max(0, 0.5*(hgage-20)*3097) if fyear=="2004-05" replace RED_C1 = 6488 + max(0, 0.5*(hgage-20)*3244) if fyear=="2005-06" replace RED_C1 = 6783 + max(0, 0.5*(hgage-20)*3392) if fyear=="2006-07" replace RED_C1 = 7020 + max(0, 0.5*(hgage-20)*3511) if fyear=="2007-08" replace RED_C1 = 7350 + max(0, 0.5*(hgage-20)*3676) if fyear=="2008-09" replace RED_C1 = 7732 + max(0, 0.5*(hgage-20)*3867) if fyear=="2009-10" replace RED_C1 = 8126 + max(0, 0.5*(hgage-20)*4064) if fyear=="2010-11" replace RED_C1 = 8435 + max(0, 0.5*(hgage-20)*4218) if fyear=="2011-12" replace RED_C1 = 8806 + max(0, 0.5*(hgage-20)*4404) if fyear=="2012-13" replace RED_C1 = 9158 + max(0, 0.5*(hgage-20)*4580) if fyear=="2013-14" replace RED_C1 = 9514 + max(0, 0.5*(hgage-20)*4758) if fyear=="2014-15" replace RED_C1 = 9936 + max(0, 0.5*(hgage-20)*4891) if fyear=="2015-16" replace RED_C2 = 0 if fyear=="2000-01" replace RED_C2 = 0 if fyear=="2001-02" replace RED_C2 = 0 if fyear=="2002-03" replace RED_C2 = 117576 if fyear=="2003-04" replace RED_C2 = 123808 if fyear=="2004-05" replace RED_C2 = 129699 if fyear=="2005-06" replace RED_C2 = 135590 if fyear=="2006-07" replace RED_C2 = 140000 if fyear=="2007-08" replace RED_C2 = 145000 if fyear=="2008-09" replace RED_C2 = 150000 if fyear=="2009-10" replace RED_C2 = 160000 if fyear=="2010-11" replace RED_C2 = 165000 if fyear=="2011-12" replace RED_C2 = 175000 if fyear=="2012-13" replace RED_C2 = 180000 if fyear=="2013-14" replace RED_C2 = 185000 if fyear=="2014-15" replace RED_C2 = 195000 if fyear=="2015-16" replace RED_T1 = 0 if fyear<="2000-01" & hgage < PRSRVTNAGE replace RED_T1 = 0 if fyear<="2001-02" & hgage < PRSRVTNAGE replace RED_T1 = 0 if fyear<="2002-03" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2003-04" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2004-05" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2005-06" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2006-07" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2007-08" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2008-09" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2009-10" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2010-11" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2011-12" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2012-13" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2013-14" & hgage < PRSRVTNAGE replace RED_T1 = 0.315 if fyear=="2014-15" & hgage < PRSRVTNAGE replace RED_T1 = 0.320 if fyear=="2015-16" & hgage < PRSRVTNAGE replace RED_T1 = 0 if fyear=="2000-01" & hgage >= PRSRVTNAGE replace RED_T1 = 0 if fyear=="2001-02" & hgage >= PRSRVTNAGE replace RED_T1 = 0 if fyear=="2002-03" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2003-04" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2004-05" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2005-06" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2006-07" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2007-08" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2008-09" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2009-10" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2010-11" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2011-12" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2012-13" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2013-14" & hgage >= PRSRVTNAGE replace RED_T1 = 0.165 if fyear=="2014-15" & hgage >= PRSRVTNAGE replace RED_T1 = 0.170 if fyear=="2015-16" & hgage >= PRSRVTNAGE replace RED_T2 = 0.315 if fyear=="2000-01" replace RED_T2 = 0.315 if fyear=="2001-02" replace RED_T2 = 0.315 if fyear=="2002-03" replace RED_T2 = 0.315 if fyear=="2003-04" replace RED_T2 = 0.315 if fyear=="2004-05" replace RED_T2 = 0.315 if fyear=="2005-06" replace RED_T2 = 0.315 if fyear=="2006-07" replace RED_T2 = 0.465 if fyear=="2007-08" replace RED_T2 = 0.465 if fyear=="2008-09" replace RED_T2 = 0.465 if fyear=="2009-10" replace RED_T2 = 0.465 if fyear=="2010-11" replace RED_T2 = 0.465 if fyear=="2011-12" replace RED_T2 = 0.465 if fyear=="2012-13" replace RED_T2 = 0.465 if fyear=="2013-14" replace RED_T2 = 0.465 if fyear=="2014-15" replace RED_T2 = 0.490 if fyear=="2015-16" * Calculate value of redtax gen redtax = 0 if (oifrsvi<=RED_C1) replace redtax = RED_T1 * (oifrsvi-RED_C1) if (oifrsvi>RED_C1) & (oifrsvi<=RED_C2) replace redtax = RED_T1 * (RED_C2-RED_C1) + RED_T2 * (oifrsvi-RED_C2) if (oifrsvi>RED_C2) replace redtax = 0 if mi(redtax) * Drop parameters drop RED_C1 RED_C2 RED_T1 RED_T2 ******************************************************************************** * MEDICARE LEVY (ML) ******************************************************************************** * * Description: * ============ * This section calculates the Medicare levy. The Medicare levy was 1.5% of * taxable income until 2013-14 and 2% since then, except for persons with * incomes below certain thresholds. Specifically, the levy is zero where income * is below the relevant threshold as indicated below. For those with incomes * greater than the threshold but less than the 'phase-in limit': * - up to 2005-06, the levy is 20% of the difference between the person's * income and the threshold; and * - from 2006-07, the levy is 10% of the difference between the person's * income and the threshold. * * * Parameters: * =========== * ML_LT1 Personal income below which no Medicare levy payable * ML_LT2 Family income below which no Medicare levy payable * ML_LT2_BASE Base * ML_LT2_PCH Amount added to base per dependent child * ML_LT2_PCH Family income below which no Medicare levy payable * ML_HT1 Individual phase-in limit HT2: Family phase-in limit * ML_HT2 Family phase-in limit * ML_HT2_BASE Base * ML_HT2_PCH Amount added to base per dependent child * ML_T phase-in rate to full levy * ML_L Medicare full levy * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * hhrih (H) Relationship in household * bnfpeni (H) Financial year Australian Government Pensions ($) [imputed] * bnfpari (H) Financial year Australian Government Parenting Payment ($) * [imputed] * hgage (H) Age last birthday at June 30 * fyear Financial year * ndep Number of dependent children aged 0-24 years * taxy Taxable income ($) * ftaxy Family taxable income ($) * * * Variables created: * ================== * ml_pension Pensions for ML ($) * ml Medicare levy ($) * ml1 Medicare levy ($) [on personal inc. for family with dependents] * ml2 Medicare levy ($) [on family income for family with dependents] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen ML_LT1 = . gen ML_LT2 = . gen ML_LT2_BASE = . gen ML_LT2_PCH = . gen ML_HT1 = . gen ML_HT2 = . gen ML_HT2_BASE = . gen ML_HT2_PCH = . gen ML_T = . gen ML_L = . * Calculate pensions for ML * Pensions = Australian Government pensions + Parenting Payments if single local isSingle inrange(hhrih, 5, 13) gen ml_pension = bnfpeni + cond(`isSingle', bnfpari, 0) local isNonPensioner ml_pension==0 local isSeniorAboveAPAge hgage>=APAGE local isPensionerBelowAPAge ml_pension>0 & hgage ML_LT1 & taxy <= ML_HT1 & `isSinglePerson' replace ml = ML_L * taxy if taxy > ML_HT1 & `isSinglePerson' * Persons in sole parent (with dependent children) and couple families * Personal income calculation gen ml1 = 0 if taxy <= ML_LT1 & `isSoleParentOrInCoupleFamily' replace ml1 = ML_T * (taxy-ML_LT1) if taxy > ML_LT1 & taxy <= ML_HT1 & `isSoleParentOrInCoupleFamily' replace ml1 = ML_L * taxy if taxy > ML_HT1 & `isSoleParentOrInCoupleFamily' * Family income calculation gen ml2 = 0 if ftaxy <= ML_LT2 & `isSoleParentOrInCoupleFamily' replace ml2 = ML_T * (ftaxy-ML_LT2) * (taxy/ftaxy) if ftaxy > ML_LT2 & ftaxy <= ML_HT2 & `isSoleParentOrInCoupleFamily' replace ml2 = ML_L * taxy if ftaxy > ML_HT2 & `isSoleParentOrInCoupleFamily' * ML is the lesser of ml1 and ml2 replace ml = min(ml1, ml2) if `isSoleParentOrInCoupleFamily' * Drop parameters drop ML_LT1 ML_LT2 ML_LT2_BASE ML_LT2_PCH ML_HT1 ML_HT2 ML_HT2_BASE ML_HT2_PCH ML_T ML_L ******************************************************************************** * MEDICARE LEVY SURCHARGE (MLS) ******************************************************************************** * * Description: * ============ * This section calculates the Medicare levy surcharge. The Medicare levy * surcharge is approximately 0.06% of taxable income. It is ignored up to Wave * 11 because HILDA lacks an indicator of who is covered by private health * insurance in these waves. From Wave 12 (2011-12), it is applied to persons * not covered by private health insurance for the whole of the year. * * Income for MLS purposes is used for the income test. The surcharge is * calculated from taxable income. (Reportable fringe benefits should ideally be * added to taxable income; but we do not calculate these.) * * * Parameters: * =========== * MLS_SST1 Single threshold 1 * MLS_SST2 Single threshold 2 * MLS_SST3 Single threshold 3 * MLS_SFT1 Family threshold 1 * MLS_SFT2 Family threshold 2 * MLS_SFT3 Family threshold 3 * MLS_SFCT Family threshold increase per dependent child * MLS_LT1 Personal low threshold * * * Variables used: * =============== * fyear Financial year * hhrih (H) Relationship in household * mlsy Income for Medicare levy surcharge purposes ($) * taxy Taxable income ($) * ndep Number of dependent children aged 0-24 years * fmlsy Family income for Medicare levy surcharge purposes ($) * phlfyi (H) Covered by private patient hospital (insurance) cover for the * whole of last year [imputed] * ml Medicare levy ($) * * * Variables created: * ================== * mls Medicare levy surcharge ($) * sfct Family threshold increase for dependent children ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen MLS_SST1 = . gen MLS_SST2 = . gen MLS_SST3 = . gen MLS_SFT1 = . gen MLS_SFT2 = . gen MLS_SFT3 = . gen MLS_SFCT = . gen MLS_LT1 = . replace MLS_SST1 = 80000 if fyear=="2011-12" replace MLS_SST1 = 84000 if fyear=="2012-13" replace MLS_SST1 = 88000 if fyear=="2013-14" replace MLS_SST1 = 90000 if fyear=="2014-15" replace MLS_SST1 = 90000 if fyear=="2015-16" replace MLS_SST2 = . if fyear=="2011-12" replace MLS_SST2 = 97000 if fyear=="2012-13" replace MLS_SST2 = 102000 if fyear=="2013-14" replace MLS_SST2 = 105000 if fyear=="2014-15" replace MLS_SST2 = 105000 if fyear=="2015-16" replace MLS_SST3 = . if fyear=="2011-12" replace MLS_SST3 = 130000 if fyear=="2012-13" replace MLS_SST3 = 136000 if fyear=="2013-14" replace MLS_SST3 = 140000 if fyear=="2014-15" replace MLS_SST3 = 140000 if fyear=="2015-16" replace MLS_SFT1 = 160000 if fyear=="2011-12" replace MLS_SFT1 = 168000 if fyear=="2012-13" replace MLS_SFT1 = 176000 if fyear=="2013-14" replace MLS_SFT1 = 180000 if fyear=="2014-15" replace MLS_SFT1 = 180000 if fyear=="2015-16" replace MLS_SFT2 = . if fyear=="2011-12" replace MLS_SFT2 = 194000 if fyear=="2012-13" replace MLS_SFT2 = 204000 if fyear=="2013-14" replace MLS_SFT2 = 210000 if fyear=="2014-15" replace MLS_SFT2 = 210000 if fyear=="2015-16" replace MLS_SFT3 = . if fyear=="2011-12" replace MLS_SFT3 = 260000 if fyear=="2012-13" replace MLS_SFT3 = 272000 if fyear=="2013-14" replace MLS_SFT3 = 280000 if fyear=="2014-15" replace MLS_SFT3 = 280000 if fyear=="2015-16" replace MLS_SFCT = 1500 if fyear=="2011-12" replace MLS_SFCT = 1500 if fyear=="2012-13" replace MLS_SFCT = 1500 if fyear=="2013-14" replace MLS_SFCT = 1500 if fyear=="2014-15" replace MLS_SFCT = 1500 if fyear=="2015-16" replace MLS_LT1 = 19404 if fyear=="2011-12" replace MLS_LT1 = 20542 if fyear=="2012-13" replace MLS_LT1 = 20542 if fyear=="2013-14" replace MLS_LT1 = 20896 if fyear=="2014-15" replace MLS_LT1 = 20896 if fyear=="2015-16" local isSinglePerson inrange(hhrih, 7, 13) local isSoleParentOrInCoupleFamily inrange(hhrih, 1, 6) * Calculate value of MLS gen mls = . * Single persons (includes sole parents with non-dependent children) replace mls = 0 if mlsy <= MLS_SST1 & `isSinglePerson' replace mls = 0.01 * taxy if mlsy > MLS_SST1 & mlsy <= MLS_SST2 & `isSinglePerson' replace mls = 0.0125 * taxy if mlsy > MLS_SST2 & mlsy <= MLS_SST3 & `isSinglePerson' replace mls = 0.015 * taxy if mlsy > MLS_SST3 & `isSinglePerson' * Persons in sole parent (with dependent children) and couple families gen sfct = 0 replace sfct = (ndep-1) * MLS_SFCT if ndep>0 replace mls = 0 if mlsy <= MLS_LT1 & `isSoleParentOrInCoupleFamily' replace mls = 0 if mlsy > MLS_LT1 & fmlsy <= (MLS_SFT1 + sfct) & `isSoleParentOrInCoupleFamily' replace mls = 0.01 * taxy if mlsy > MLS_LT1 & fmlsy > (MLS_SFT1 + sfct) & fmlsy <= (MLS_SFT2 + sfct) & `isSoleParentOrInCoupleFamily' replace mls = 0.0125 * taxy if mlsy > MLS_LT1 & fmlsy > (MLS_SFT2 + sfct) & fmlsy <= (MLS_SFT3 + sfct) & `isSoleParentOrInCoupleFamily' replace mls = 0.015 * taxy if mlsy > MLS_LT1 & fmlsy > (MLS_SFT3 + sfct) & `isSoleParentOrInCoupleFamily' * Calculate mls only if not covered by PHI for whole of financial year replace mls = 0 if phlfyi!=2 * Not liable for surcharge if not paying Medicare levy replace mls = 0 if ml==0 drop MLS_SST1 MLS_SST2 MLS_SST3 MLS_SFT1 MLS_SFT2 MLS_SFT3 MLS_SFCT MLS_LT1 ******************************************************************************** * LOW INCOME TAX OFFSET (LITO) ******************************************************************************** * * Description: * ============ * This section calculates the Low Income Tax Offset. LITO is a tax offset * available to persons with low taxable income. * * Example: In 2000-01, offset is equal to $150 if taxable income is less than * $20,700, (150-(0.04*(taxable income-20700))) if taxable income is between * $20,700 and $24, 450, and 0 if taxable income exceeds $24,450. * * * Parameters: * =========== * LITO_MO Maximum offset * LITO_LT Maximum taxable income before offset starts reducing * LITO_R Rate at which offset reduces once taxable income exceeds LT * LITO_HT Lowest taxable income at which offset is reduced to zero * * * Variables used: * =============== * fyear Financial year * taxy Taxable income ($) * * * Variables created: * ================== * lito Low income tax offset ($) * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen LITO_MO = . gen LITO_LT = . gen LITO_R = . gen LITO_HT = . replace LITO_MO = 150 if fyear=="2000-01" replace LITO_LT = 20700 if fyear=="2000-01" replace LITO_R = 0.04 if fyear=="2000-01" replace LITO_HT = 24450 if fyear=="2000-01" replace LITO_MO = 150 if fyear=="2001-02" replace LITO_LT = 20700 if fyear=="2001-02" replace LITO_R = 0.04 if fyear=="2001-02" replace LITO_HT = 24450 if fyear=="2001-02" replace LITO_MO = 150 if fyear=="2002-03" replace LITO_LT = 20700 if fyear=="2002-03" replace LITO_R = 0.04 if fyear=="2002-03" replace LITO_HT = 24450 if fyear=="2002-03" replace LITO_MO = 235 if fyear=="2003-04" replace LITO_LT = 21600 if fyear=="2003-04" replace LITO_R = 0.04 if fyear=="2003-04" replace LITO_HT = 27475 if fyear=="2003-04" replace LITO_MO = 235 if fyear=="2004-05" replace LITO_LT = 21600 if fyear=="2004-05" replace LITO_R = 0.04 if fyear=="2004-05" replace LITO_HT = 27475 if fyear=="2004-05" replace LITO_MO = 235 if fyear=="2005-06" replace LITO_LT = 21600 if fyear=="2005-06" replace LITO_R = 0.04 if fyear=="2005-06" replace LITO_HT = 27475 if fyear=="2005-06" replace LITO_MO = 600 if fyear=="2006-07" replace LITO_LT = 25000 if fyear=="2006-07" replace LITO_R = 0.04 if fyear=="2006-07" replace LITO_HT = 40000 if fyear=="2006-07" replace LITO_MO = 750 if fyear=="2007-08" replace LITO_LT = 30000 if fyear=="2007-08" replace LITO_R = 0.04 if fyear=="2007-08" replace LITO_HT = 48750 if fyear=="2007-08" replace LITO_MO = 1200 if fyear=="2008-09" replace LITO_LT = 30000 if fyear=="2008-09" replace LITO_R = 0.04 if fyear=="2008-09" replace LITO_HT = 60000 if fyear=="2008-09" replace LITO_MO = 1350 if fyear=="2009-10" replace LITO_LT = 30000 if fyear=="2009-10" replace LITO_R = 0.04 if fyear=="2009-10" replace LITO_HT = 63750 if fyear=="2009-10" replace LITO_MO = 1500 if fyear=="2010-11" replace LITO_LT = 30000 if fyear=="2010-11" replace LITO_R = 0.04 if fyear=="2010-11" replace LITO_HT = 67500 if fyear=="2010-11" replace LITO_MO = 1500 if fyear=="2011-12" replace LITO_LT = 30000 if fyear=="2011-12" replace LITO_R = 0.04 if fyear=="2011-12" replace LITO_HT = 67500 if fyear=="2011-12" replace LITO_MO = 445 if fyear=="2012-13" replace LITO_LT = 37000 if fyear=="2012-13" replace LITO_R = 0.015 if fyear=="2012-13" replace LITO_HT = 66666 if fyear=="2012-13" replace LITO_MO = 445 if fyear=="2013-14" replace LITO_LT = 37000 if fyear=="2013-14" replace LITO_R = 0.015 if fyear=="2013-14" replace LITO_HT = 66666 if fyear=="2013-14" replace LITO_MO = 445 if fyear=="2014-15" replace LITO_LT = 37000 if fyear=="2014-15" replace LITO_R = 0.015 if fyear=="2014-15" replace LITO_HT = 66666 if fyear=="2014-15" replace LITO_MO = 445 if fyear=="2015-16" replace LITO_LT = 37000 if fyear=="2015-16" replace LITO_R = 0.015 if fyear=="2015-16" replace LITO_HT = 66666 if fyear=="2015-16" * Calculate value of LITO gen lito = LITO_MO if taxy <= LITO_LT replace lito = LITO_MO - LITO_R*(taxy-LITO_LT) if taxy > LITO_LT & taxy <= LITO_HT replace lito = 0 if taxy > LITO_HT * Drop parameters drop LITO_MO LITO_LT LITO_R LITO_HT ******************************************************************************** * SENIOR AUSTRALIANS TAX OFFSET (SATO) ******************************************************************************** * * Description: * ============ * This section calculates the Senior Australians Tax Offset. SATO is a tax * offset available to persons who are over the Age Pension age. It ceased in * 2012-13, in which year it was combined with PETO (see BSAPTO section). * * Example: If taxable income in 2007-08 is $30,000 and the person is single, * the SATO is (1602 - 0.125*(30,000 - 21,680)). * * * Parameters: * =========== * SATO_MO Maximum offset * SATO_LT Maximum taxable income before offset starts reducing * SATO_R Rate at which offset reduces once taxable income exceeds LT * SATO_HT Lowest taxable income at which offset is reduced to zero * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * hhrih (H) Relationship in household * fyear Financial year * taxy Taxable income ($) * rebatey Rebate income ($) * hgage (H) Age last birthday at June 30 * * Variables created: * ================== * satoy Income for SATO ($) * sato Senior Australians tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen SATO_MO = . gen SATO_LT = . gen SATO_R = . gen SATO_HT = . local isSingle inrange(hhrih, 5, 13) local isPartnered inrange(hhrih, 1, 4) replace SATO_MO = 2230 if `isSingle' & fyear=="2000-01" replace SATO_LT = 20000 if `isSingle' & fyear=="2000-01" replace SATO_R = 0.125 if `isSingle' & fyear=="2000-01" replace SATO_HT = 37840 if `isSingle' & fyear=="2000-01" replace SATO_MO = 1602 if `isPartnered' & fyear=="2000-01" replace SATO_LT = 16306 if `isPartnered' & fyear=="2000-01" replace SATO_R = 0.125 if `isPartnered' & fyear=="2000-01" replace SATO_HT = 29122 if `isPartnered' & fyear=="2000-01" replace SATO_M = 2230 if `isSingle' & fyear=="2001-02" replace SATO_LT = 20000 if `isSingle' & fyear=="2001-02" replace SATO_R = 0.125 if `isSingle' & fyear=="2001-02" replace SATO_HT = 37840 if `isSingle' & fyear=="2001-02" replace SATO_MO = 1602 if `isPartnered' & fyear=="2001-02" replace SATO_LT = 16306 if `isPartnered' & fyear=="2001-02" replace SATO_R = 0.125 if `isPartnered' & fyear=="2001-02" replace SATO_HT = 29122 if `isPartnered' & fyear=="2001-02" replace SATO_MO = 2230 if `isSingle' & fyear=="2002-03" replace SATO_LT = 20000 if `isSingle' & fyear=="2002-03" replace SATO_R = 0.125 if `isSingle' & fyear=="2002-03" replace SATO_HT = 37840 if `isSingle' & fyear=="2002-03" replace SATO_MO = 1602 if `isPartnered' & fyear=="2002-03" replace SATO_LT = 16306 if `isPartnered' & fyear=="2002-03" replace SATO_R = 0.125 if `isPartnered' & fyear=="2002-03" replace SATO_HT = 29122 if `isPartnered' & fyear=="2002-03" replace SATO_MO = 2230 if `isSingle' & fyear=="2003-04" replace SATO_LT = 20500 if `isSingle' & fyear=="2003-04" replace SATO_R = 0.125 if `isSingle' & fyear=="2003-04" replace SATO_HT = 38340 if `isSingle' & fyear=="2003-04" replace SATO_MO = 1602 if `isPartnered' & fyear=="2003-04" replace SATO_LT = 16806 if `isPartnered' & fyear=="2003-04" replace SATO_R = 0.125 if `isPartnered' & fyear=="2003-04" replace SATO_HT = 29622 if `isPartnered' & fyear=="2003-04" replace SATO_MO = 2230 if `isSingle' & fyear=="2004-05" replace SATO_LT = 20500 if `isSingle' & fyear=="2004-05" replace SATO_R = 0.125 if `isSingle' & fyear=="2004-05" replace SATO_HT = 38340 if `isSingle' & fyear=="2004-05" replace SATO_MO = 1602 if `isPartnered' & fyear=="2004-05" replace SATO_LT = 16806 if `isPartnered' & fyear=="2004-05" replace SATO_R = 0.125 if `isPartnered' & fyear=="2004-05" replace SATO_HT = 29622 if `isPartnered' & fyear=="2004-05" replace SATO_MO = 2230 if `isSingle' & fyear=="2005-06" replace SATO_LT = 21968 if `isSingle' & fyear=="2005-06" replace SATO_R = 0.125 if `isSingle' & fyear=="2005-06" replace SATO_HT = 39808 if `isSingle' & fyear=="2005-06" replace SATO_MO = 1602 if `isPartnered' & fyear=="2005-06" replace SATO_LT = 18247 if `isPartnered' & fyear=="2005-06" replace SATO_R = 0.125 if `isPartnered' & fyear=="2005-06" replace SATO_HT = 31063 if `isPartnered' & fyear=="2005-06" replace SATO_MO = 2230 if `isSingle' & fyear=="2006-07" replace SATO_LT = 24867 if `isSingle' & fyear=="2006-07" replace SATO_R = 0.125 if `isSingle' & fyear=="2006-07" replace SATO_HT = 42707 if `isSingle' & fyear=="2006-07" replace SATO_MO = 1602 if `isPartnered' & fyear=="2006-07" replace SATO_LT = 20680 if `isPartnered' & fyear=="2006-07" replace SATO_R = 0.125 if `isPartnered' & fyear=="2006-07" replace SATO_HT = 33496 if `isPartnered' & fyear=="2006-07" replace SATO_MO = 2230 if `isSingle' & fyear=="2007-08" replace SATO_LT = 25867 if `isSingle' & fyear=="2007-08" replace SATO_R = 0.125 if `isSingle' & fyear=="2007-08" replace SATO_HT = 43707 if `isSingle' & fyear=="2007-08" replace SATO_MO = 1602 if `isPartnered' & fyear=="2007-08" replace SATO_LT = 21680 if `isPartnered' & fyear=="2007-08" replace SATO_R = 0.125 if `isPartnered' & fyear=="2007-08" replace SATO_HT = 33496 if `isPartnered' & fyear=="2007-08" replace SATO_MO = 2230 if `isSingle' & fyear=="2008-09" replace SATO_LT = 28867 if `isSingle' & fyear=="2008-09" replace SATO_R = 0.125 if `isSingle' & fyear=="2008-09" replace SATO_HT = 46707 if `isSingle' & fyear=="2008-09" replace SATO_MO = 1602 if `isPartnered' & fyear=="2008-09" replace SATO_LT = 24680 if `isPartnered' & fyear=="2008-09" replace SATO_R = 0.125 if `isPartnered' & fyear=="2008-09" replace SATO_HT = 37496 if `isPartnered' & fyear=="2008-09" replace SATO_MO = 2230 if `isSingle' & fyear=="2009-10" replace SATO_LT = 29867 if `isSingle' & fyear=="2009-10" replace SATO_R = 0.125 if `isSingle' & fyear=="2009-10" replace SATO_HT = 47707 if `isSingle' & fyear=="2009-10" replace SATO_MO = 1602 if `isPartnered' & fyear=="2009-10" replace SATO_LT = 25680 if `isPartnered' & fyear=="2009-10" replace SATO_R = 0.125 if `isPartnered' & fyear=="2009-10" replace SATO_HT = 38496 if `isPartnered' & fyear=="2009-10" replace SATO_MO = 2230 if `isSingle' & fyear=="2010-11" replace SATO_LT = 30685 if `isSingle' & fyear=="2010-11" replace SATO_R = 0.125 if `isSingle' & fyear=="2010-11" replace SATO_HT = 48525 if `isSingle' & fyear=="2010-11" replace SATO_MO = 1602 if `isPartnered' & fyear=="2010-11" replace SATO_LT = 26680 if `isPartnered' & fyear=="2010-11" replace SATO_R = 0.125 if `isPartnered' & fyear=="2010-11" replace SATO_HT = 39496 if `isPartnered' & fyear=="2010-11" replace SATO_MO = 2230 if `isSingle' & fyear=="2011-12" replace SATO_LT = 30685 if `isSingle' & fyear=="2011-12" replace SATO_R = 0.125 if `isSingle' & fyear=="2011-12" replace SATO_HT = 48525 if `isSingle' & fyear=="2011-12" replace SATO_MO = 1602 if `isPartnered' & fyear=="2011-12" replace SATO_LT = 26680 if `isPartnered' & fyear=="2011-12" replace SATO_R = 0.125 if `isPartnered' & fyear=="2011-12" replace SATO_HT = 39496 if `isPartnered' & fyear=="2011-12" * Eligible if over Age Pension age local isSeniorAboveAPAge hgage>=APAGE * Income for SATO gen satoy = taxy if fyear<="2008-09" replace satoy = rebatey if fyear>="2009-10" & fyear<="2011-12" * Calculate value of SATO gen sato = 0 replace sato = SATO_MO if `isSeniorAboveAPAge' & satoy <= SATO_LT replace sato = SATO_MO - SATO_R*(satoy-SATO_LT) if `isSeniorAboveAPAge' & satoy > SATO_LT & satoy <= SATO_HT replace sato = 0 if `isSeniorAboveAPAge' & satoy > SATO_HT replace sato = 0 if fyear>="2012-13" * Drop parameters drop SATO_MO SATO_LT SATO_R SATO_HT ******************************************************************************** * PENSIONERS TAX OFFSET (PETO) ******************************************************************************** * * Description: * ============ * This section calculates the Pensioners Tax Offset. PETO is a tax offset * available to persons below the minimum age of eligibility for the Age Pension * who received Carer Payment, Parenting Payment (if single), Wife Pension or * Widow Pension. Thus, requirement for PETO > 0 is that the person received one * of the government benefits above in the financial year. It ceased in 2012-13, * in which year it was combined with SATO (see BSAPTO section). * * * Parameters: * =========== * PETO_MO Maximum offset * PETO_LT Threshold (1): Maximum taxable income before offset starts * reducing * PETO_R Rate at which offset reduces once taxable income exceeds * Threshold (1) * PETO_HT Threshold (2): Lowest taxable income at which offset is * reduced to zero * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * hhrih (H) Relationship in household * fyear Financial year * bnfcrp (H) Pensions/Allowances received - Carer Payment * bnfwfp (H) Pensions/Allowances received - Wife Pension * bnfwar (H) Pensions/Allowances received - War Widows Pension * bnfpnt (H) Pensions/Allowances received - Parenting Payment * taxy Taxable income ($) * rebatey Rebate income ($) * hgage (H) Age last birthday at June 30 * sato Senior Australian tax offset ($) * * * Variables created: * ================== * peto_pensions_any Whether has any pensions for PETO * petoy Income for PETO ($) * peto Pensioners tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen PETO_MO = . gen PETO_LT = . gen PETO_R = . gen PETO_HT = . local isSingle inrange(hhrih, 5, 13) local isPartnered inrange(hhrih, 1, 4) replace PETO_MO = 1608 if `isSingle' & fyear=="2000-01" replace PETO_LT = 15459 if `isSingle' & fyear=="2000-01" replace PETO_R = 0.125 if `isSingle' & fyear=="2000-01" replace PETO_HT = 28323 if `isSingle' & fyear=="2000-01" replace PETO_MO = 1155 if `isPartnered' & fyear=="2000-01" replace PETO_LT = 12795 if `isPartnered' & fyear=="2000-01" replace PETO_R = 0.125 if `isPartnered' & fyear=="2000-01" replace PETO_HT = 22035 if `isPartnered' & fyear=="2000-01" replace PETO_MO = 1710 if `isSingle' & fyear=="2001-02" replace PETO_LT = 16059 if `isSingle' & fyear=="2001-02" replace PETO_R = 0.125 if `isSingle' & fyear=="2001-02" replace PETO_HT = 29739 if `isSingle' & fyear=="2001-02" replace PETO_MO = 1245 if `isPartnered' & fyear=="2001-02" replace PETO_LT = 13324 if `isPartnered' & fyear=="2001-02" replace PETO_R = 0.125 if `isPartnered' & fyear=="2001-02" replace PETO_HT = 23284 if `isPartnered' & fyear=="2001-02" replace PETO_MO = 1811 if `isSingle' & fyear=="2002-03" replace PETO_LT = 16653 if `isSingle' & fyear=="2002-03" replace PETO_R = 0.125 if `isSingle' & fyear=="2002-03" replace PETO_HT = 31141 if `isSingle' & fyear=="2002-03" replace PETO_MO = 1324 if `isPartnered' & fyear=="2002-03" replace PETO_LT = 13789 if `isPartnered' & fyear=="2002-03" replace PETO_R = 0.125 if `isPartnered' & fyear=="2002-03" replace PETO_HT = 24381 if `isPartnered' & fyear=="2002-03" replace PETO_MO = 1928 if `isSingle' & fyear=="2003-04" replace PETO_LT = 17342 if `isSingle' & fyear=="2003-04" replace PETO_R = 0.125 if `isSingle' & fyear=="2003-04" replace PETO_HT = 32766 if `isSingle' & fyear=="2003-04" replace PETO_MO = 1424 if `isPartnered' & fyear=="2003-04" replace PETO_LT = 14377 if `isPartnered' & fyear=="2003-04" replace PETO_R = 0.125 if `isPartnered' & fyear=="2003-04" replace PETO_HT = 25769 if `isPartnered' & fyear=="2003-04" replace PETO_MO = 2117 if `isSingle' & fyear=="2004-05" replace PETO_LT = 18453 if `isSingle' & fyear=="2004-05" replace PETO_R = 0.125 if `isSingle' & fyear=="2004-05" replace PETO_HT = 35389 if `isSingle' & fyear=="2004-05" replace PETO_MO = 1585 if `isPartnered' & fyear=="2004-05" replace PETO_LT = 15324 if `isPartnered' & fyear=="2004-05" replace PETO_R = 0.125 if `isPartnered' & fyear=="2004-05" replace PETO_HT = 28004 if `isPartnered' & fyear=="2004-05" replace PETO_MO = 1909 if `isSingle' & fyear=="2005-06" replace PETO_LT = 18727 if `isSingle' & fyear=="2005-06" replace PETO_R = 0.125 if `isSingle' & fyear=="2005-06" replace PETO_HT = 33999 if `isSingle' & fyear=="2005-06" replace PETO_MO = 1428 if `isPartnered' & fyear=="2005-06" replace PETO_LT = 15520 if `isPartnered' & fyear=="2005-06" replace PETO_R = 0.125 if `isPartnered' & fyear=="2005-06" replace PETO_HT = 26944 if `isPartnered' & fyear=="2005-06" replace PETO_MO = 2018 if `isSingle' & fyear=="2006-07" replace PETO_LT = 19454 if `isSingle' & fyear=="2006-07" replace PETO_R = 0.125 if `isSingle' & fyear=="2006-07" replace PETO_HT = 35598 if `isSingle' & fyear=="2006-07" replace PETO_MO = 1522 if `isPartnered' & fyear=="2006-07" replace PETO_LT = 16147 if `isPartnered' & fyear=="2006-07" replace PETO_R = 0.125 if `isPartnered' & fyear=="2006-07" replace PETO_HT = 28323 if `isPartnered' & fyear=="2006-07" replace PETO_MO = 2129 if `isSingle' & fyear=="2007-08" replace PETO_LT = 20194 if `isSingle' & fyear=="2007-08" replace PETO_R = 0.125 if `isSingle' & fyear=="2007-08" replace PETO_HT = 37226 if `isSingle' & fyear=="2007-08" replace PETO_MO = 1610 if `isPartnered' & fyear=="2007-08" replace PETO_LT = 16734 if `isPartnered' & fyear=="2007-08" replace PETO_R = 0.125 if `isPartnered' & fyear=="2007-08" replace PETO_HT = 29614 if `isPartnered' & fyear=="2007-08" replace PETO_MO = 2240 if `isSingle' & fyear=="2008-09" replace PETO_LT = 20934 if `isSingle' & fyear=="2008-09" replace PETO_R = 0.125 if `isSingle' & fyear=="2008-09" replace PETO_HT = 38854 if `isSingle' & fyear=="2008-09" replace PETO_MO = 1699 if `isPartnered' & fyear=="2008-09" replace PETO_LT = 17327 if `isPartnered' & fyear=="2008-09" replace PETO_R = 0.125 if `isPartnered' & fyear=="2008-09" replace PETO_HT = 30919 if `isPartnered' & fyear=="2008-09" replace PETO_MO = 2518 if `isSingle' & fyear=="2009-10" replace PETO_LT = 22787 if `isSingle' & fyear=="2009-10" replace PETO_R = 0.125 if `isSingle' & fyear=="2009-10" replace PETO_HT = 42931 if `isSingle' & fyear=="2009-10" replace PETO_MO = 1781 if `isPartnered' & fyear=="2009-10" replace PETO_LT = 17847 if `isPartnered' & fyear=="2009-10" replace PETO_R = 0.125 if `isPartnered' & fyear=="2009-10" replace PETO_HT = 32122 if `isPartnered' & fyear=="2009-10" replace PETO_MO = 2732 if `isSingle' & fyear=="2010-11" replace PETO_LT = 24214 if `isSingle' & fyear=="2010-11" replace PETO_R = 0.125 if `isSingle' & fyear=="2010-11" replace PETO_HT = 46070 if `isSingle' & fyear=="2010-11" replace PETO_MO = 1905 if `isPartnered' & fyear=="2010-11" replace PETO_LT = 18700 if `isPartnered' & fyear=="2010-11" replace PETO_R = 0.125 if `isPartnered' & fyear=="2010-11" replace PETO_HT = 33940 if `isPartnered' & fyear=="2010-11" replace PETO_MO = 2859 if `isSingle' & fyear=="2011-12" replace PETO_LT = 25060 if `isSingle' & fyear=="2011-12" replace PETO_R = 0.125 if `isSingle' & fyear=="2011-12" replace PETO_HT = 47932 if `isSingle' & fyear=="2011-12" replace PETO_MO = 2005 if `isPartnered' & fyear=="2011-12" replace PETO_LT = 19367 if `isPartnered' & fyear=="2011-12" replace PETO_R = 0.125 if `isPartnered' & fyear=="2011-12" replace PETO_HT = 35407 if `isPartnered' & fyear=="2011-12" * Eligible if received eligible pensions and under Age Pension age local isPensionerBelowAPAge peto_pensions_any==1 & hgage="2009-10" & fyear<="2011-12" * Calculate value of PETO gen peto = 0 replace peto = PETO_MO if `isPensionerBelowAPAge' & petoy <= PETO_LT replace peto = PETO_MO - PETO_R*(petoy-PETO_LT) if `isPensionerBelowAPAge' & petoy > PETO_LT & petoy <= PETO_HT replace peto = 0 if `isPensionerBelowAPAge' & petoy > PETO_HT replace peto = 0 if fyear>="2012-13" * Drop parameters drop PETO_MO PETO_LT PETO_R PETO_HT ******************************************************************************** * BENEFICIARY TAX OFFSET (BTO) ******************************************************************************** * * Description: * ============ * This section calculates the Beneficiary Tax Offset. BTO is a tax offset * available to recipients of allowances (including Parenting Payment Partnered). * The allowances are Widow Allowance, Newstart Allowance, Mature Age Allowance, * Sickness Allowance, Special Benefit, Partner Allowance, Youth Allowance, * Austudy, and Parenting Payment if partnered. It ceased in 2012-13, in which * year it was integrated in BSAPTO (see BSAPTO section). * * * Parameters: * =========== * BTO_LT Threshold (1): Lowest allowances amount at which offset starts * increasing * BTO_HT Threshold (2): Allowances amount at which higher rate applies * BTO_T1 Rate (1): Rate applied to allowances amount between BTO_LT and * BTO_HT * BTO_T2 Rate (2): Rate applied to allowances amount above BTO_HT * * * Variables used: * =============== * fyear Financial year * hhrih (H) Relationship in household * bnfwdwa (H) Annual amount (fortnightly responses not included) - Widow * allowance * bnfwdwf (H) Average per fortnight - Widow allowance * bnfwdww (H) No of weeks received - Widow allowance * bnfnwsa (H) Annual Amount - Newstart Allowance * bnfnwsf (H) Average per fortnight - Newstart Allowance * bnfnwsw (H) No of weeks received - Newstart Allowance * bnfmaa (H) Annual Amount - Mature Age Allowance * bnfmaf (H) Average per fortnight - Mature Age Allowance * bnfmaw (H) No of weeks received - Mature Age Allowance * bnfscka (H) Annual Amount - Sickness allowance * bnfsckf (H) Average per fortnight - Sickness allowance * bnfsckw (H) No of weeks received - Sickness allowance * bnfspa (H) Annual Amount - Special Benefit * bnfspf (H) Average per fortnight - Special Benefit * bnfspw (H) No of weeks received - Special Benefit * bnfprta (H) Annual Amount - Partner Allowance * bnfprtf (H) Average per fortnight - Partner Allowance * bnfprtw (H) No of weeks received - Partner Allowance * bnfytha (H) Annual Amount - Youth Allowance * bnfythf (H) Average per fortnight - Youth Allowance * bnfythw (H) No of weeks received - Youth Allowance * bnfstya (H) Annual Amount - Austudy/Abstudy * bnfstyf (H) Average per fortnight - Austudy/Abstudy * bnfstyw (H) No of weeks received - Austudy/Abstudy * bnfpnta (H) Annual Amount - Parenting Payment * bnfpntf (H) Average per fortnight - Parenting Payment * bnfpntw (H) No of weeks received - Parenting Payment * * * Variables created: * ================== * bto_allowances Allowances for BTO ($) * bto Beneficiary tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen BTO_LT = . gen BTO_HT = . gen BTO_T1 = . gen BTO_T2 = . replace BTO_LT = 6000 if fyear=="2000-01" replace BTO_LT = 6000 if fyear=="2001-02" replace BTO_LT = 6000 if fyear=="2002-03" replace BTO_LT = 6000 if fyear=="2003-04" replace BTO_LT = 6000 if fyear=="2004-05" replace BTO_LT = 6000 if fyear=="2005-06" replace BTO_LT = 6000 if fyear=="2006-07" replace BTO_LT = 6000 if fyear=="2007-08" replace BTO_LT = 6000 if fyear=="2008-09" replace BTO_LT = 6000 if fyear=="2009-10" replace BTO_LT = 6000 if fyear=="2010-11" replace BTO_LT = 6000 if fyear=="2011-12" replace BTO_HT = 20000 if fyear=="2000-01" replace BTO_HT = 20000 if fyear=="2001-02" replace BTO_HT = 21600 if fyear=="2002-03" replace BTO_HT = 21600 if fyear=="2003-04" replace BTO_HT = 21600 if fyear=="2004-05" replace BTO_HT = 21600 if fyear=="2005-06" replace BTO_HT = 25000 if fyear=="2006-07" replace BTO_HT = 30000 if fyear=="2007-08" replace BTO_HT = 34000 if fyear=="2008-09" replace BTO_HT = 35000 if fyear=="2009-10" replace BTO_HT = 35000 if fyear=="2010-11" replace BTO_HT = 37000 if fyear=="2011-12" replace BTO_T1 = 0.17 if fyear=="2000-01" replace BTO_T1 = 0.17 if fyear=="2001-02" replace BTO_T1 = 0.17 if fyear=="2002-03" replace BTO_T1 = 0.17 if fyear=="2003-04" replace BTO_T1 = 0.17 if fyear=="2004-05" replace BTO_T1 = 0.15 if fyear=="2005-06" replace BTO_T1 = 0.15 if fyear=="2006-07" replace BTO_T1 = 0.15 if fyear=="2007-08" replace BTO_T1 = 0.15 if fyear=="2008-09" replace BTO_T1 = 0.15 if fyear=="2009-10" replace BTO_T1 = 0.15 if fyear=="2010-11" replace BTO_T1 = 0.15 if fyear=="2011-12" replace BTO_T2 = 0.30 if fyear=="2000-01" replace BTO_T2 = 0.30 if fyear=="2001-02" replace BTO_T2 = 0.30 if fyear=="2002-03" replace BTO_T2 = 0.30 if fyear=="2003-04" replace BTO_T2 = 0.30 if fyear=="2004-05" replace BTO_T2 = 0.30 if fyear=="2005-06" replace BTO_T2 = 0.30 if fyear=="2006-07" replace BTO_T2 = 0.30 if fyear=="2007-08" replace BTO_T2 = 0.30 if fyear=="2008-09" replace BTO_T2 = 0.30 if fyear=="2009-10" replace BTO_T2 = 0.30 if fyear=="2010-11" replace BTO_T2 = 0.30 if fyear=="2011-12" local isPartnered inrange(hhrih, 1, 4) * Calculate amount of allowances received * Allowances = Widow Allowance + Newstart Allowance + Mature Age Allowance + * Sickness Allowance + Special Benefit + Partner Allowance + * Youth Allowance + Austudy + Parenting Payment if partnered gen bto_allowances = 0 replace bto_allowances = bto_allowances + bnfwdwa if bnfwdwa>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfwdwf*bnfwdww/2 if bnfwdwf>0 & bnfwdww>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfnwsa if bnfnwsa>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfnwsf*bnfnwsw/2 if bnfnwsf>0 & bnfnwsw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfmaa if bnfmaa>0 & fyear<="2010-11" replace bto_allowances = bto_allowances + bnfmaf*bnfmaw/2 if bnfmaf>0 & bnfmaw>0 & fyear<="2010-11" replace bto_allowances = bto_allowances + bnfscka if bnfscka>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfsckf*bnfsckw/2 if bnfsckf>0 & bnfsckw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfspa if bnfspa>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfspf*bnfspw/2 if bnfspf>0 & bnfspw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfprta if bnfprta>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfprtf*bnfprtw/2 if bnfprtf>0 & bnfprtw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfytha if bnfytha>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfythf*bnfythw/2 if bnfythf>0 & bnfythw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfstya if bnfstya>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfstyf*bnfstyw/2 if bnfstyf>0 & bnfstyw>0 & fyear<="2011-12" replace bto_allowances = bto_allowances + bnfpnta if bnfpnta>0 & fyear<="2011-12" & `isPartnered' replace bto_allowances = bto_allowances + bnfpntf*bnfpntw/2 if bnfpntf>0 & bnfpntw>0 & fyear<="2011-12" & `isPartnered' * Calculate value of BTO gen bto = 0 replace bto = BTO_T1 * (bto_allowances - BTO_LT) if bto_allowances > BTO_LT & bto_allowances <= BTO_HT replace bto = BTO_T1 * (BTO_HT - BTO_LT) + BTO_T2 * (bto_allowances - BTO_HT) if bto_allowances > BTO_HT replace bto = 0 if fyear>="2012-13" * Drop parameters drop BTO_LT BTO_HT BTO_T1 BTO_T2 ******************************************************************************** * BENEFICIARY TAX OFFSET AND * SENIOR AUSTRALIANS AND PENSIONERS TAX OFFSET ******************************************************************************** * * Description: * ============ * This section calculates the Beneficiary Tax Offset (BTO) and Senior * Australians and Pensioner Tax Offset (SAPTO; formerly SATO and PETO). Since * 2012-13 BTO and SAPTO are determined 'simultaneously' and a person can only * receive either one but not both. BSAPTO applies to income support recipients * and people over the Age Pension age. * * * Parameters: * =========== * SAPTO_MO Maximum offset * SAPTO_LT Threshold (1): Maximum taxable income before offset starts * reducing * SAPTO_R Rate at which offset reduces once taxable income exceeds * Threshold (1) * SAPTO_HT Threshold (2): Lowest taxable income at which offset is reduced * to zero * BT_LT Threshold (1): Lowest allowances amount at which offset starts * increasing * BT_HT Threshold (2): Allowances amount at which higher rate applies * BT_T1 Rate (1): Rate applied to allowances amount between BT_LT and * BT_HT * BT_T2 Rate (2): Rate applied to allowances amount above BT_HT * APAGE Age Pension age [defined elsewhere] * * * Variables used: * =============== * hhrih (H) Relationship in household * fyear Financial year * hgage (H) Age last birthday at June 30 * bnfcrp (H) Pensions/Allowances received - Carer Payment * bnfwfp (H) Pensions/Allowances received - Wife Pension * bnfwif (H) Pensions/Allowances received - Wife Pension or Widow Allowance * bnfwar (H) Pensions/Allowances received - War Widows Pension * bnfpnt (H) Pensions/Allowances received - Parenting Payment * rebatey Rebate income ($) * frebatey Family rebate income ($) * bnfwdwa (H) Annual amount (fortnightly responses not included) - Widow * allowance * bnfwdwf (H) Average per fortnight - Widow allowance * bnfwdww (H) No of weeks received - Widow allowance * bnfnwsa (H) Annual Amount - Newstart Allowance * bnfnwsf (H) Average per fortnight - Newstart Allowance * bnfnwsw (H) No of weeks received - Newstart Allowance * bnfscka (H) Annual Amount - Sickness allowance * bnfsckf (H) Average per fortnight - Sickness allowance * bnfsckw (H) No of weeks received - Sickness allowance * bnfspa (H) Annual Amount - Special Benefit * bnfspf (H) Average per fortnight - Special Benefit * bnfspw (H) No of weeks received - Special Benefit * bnfsasa (H) Annual amount (fortnightly responses not included) - Sickness * allowance or Special Benefit * bnfsasf (H) Average per fortnight - Sickness allowance or Special Benefit * bnfsasw (H) No of weeks received - Sickness allowance or Special Benefit * bnfprta (H) Annual Amount - Partner Allowance * bnfprtf (H) Average per fortnight - Partner Allowance * bnfprtw (H) No of weeks received - Partner Allowance * bnfytha (H) Annual Amount - Youth Allowance * bnfythf (H) Average per fortnight - Youth Allowance * bnfythw (H) No of weeks received - Youth Allowance * bnfysta (H) Annual amount (fortnightly responses not included) - Youth * Allowance - as a full-time student * bnfystf (H) Average per fortnight - Youth Allowance - as a full-time * student * bnfystw (H) No of weeks received - Youth Allowance - as a full-time student * bnfyjsa (H) Annual amount (fortnightly responses not included) - Youth * Allowance - as a job seeker * bnfyjsf (H) Average per fortnight - Youth Allowance - as a job seeker * bnfyjsw (H) No of weeks received - Youth Allowance - as a job seeker * bnfstya (H) Annual Amount - Austudy/Abstudy * bnfstyf (H) Average per fortnight - Austudy/Abstudy * bnfstyw (H) No of weeks received - Austudy/Abstudy * bnfpnta (H) Annual Amount - Parenting Payment * bnfpntf (H) Average per fortnight - Parenting Payment * bnfpntw (H) No of weeks received - Parenting Payment * * * Variables created: * ================== * sapto_pensions_any Whether has pensions for SAPTO * sapto Senior Australians and pensioner tax offset ($) * bt_allowances Allowances for BT ($) * bt Beneficiary tax offset ($) [since 2012-13] * bsapto Senior Australians and pensioners tax offset and * beneficiary tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen SAPTO_MO = . gen SAPTO_LT = . gen SAPTO_R = . gen SAPTO_HT = . gen BT_LT = . gen BT_HT = . gen BT_T1 = . gen BT_T2 = . local isSingle inrange(hhrih, 5, 13) local isPartnered inrange(hhrih, 1, 4) replace SAPTO_MO = 2230 if `isSingle' & fyear=="2012-13" replace SAPTO_MO = 2230 if `isSingle' & fyear=="2013-14" replace SAPTO_MO = 2230 if `isSingle' & fyear=="2014-15" replace SAPTO_MO = 2230 if `isSingle' & fyear=="2015-16" replace SAPTO_LT = 32279 if `isSingle' & fyear=="2012-13" replace SAPTO_LT = 32279 if `isSingle' & fyear=="2013-14" replace SAPTO_LT = 32279 if `isSingle' & fyear=="2014-15" replace SAPTO_LT = 32279 if `isSingle' & fyear=="2015-16" replace SAPTO_R = 0.125 if `isSingle' & fyear=="2012-13" replace SAPTO_R = 0.125 if `isSingle' & fyear=="2013-14" replace SAPTO_R = 0.125 if `isSingle' & fyear=="2014-15" replace SAPTO_R = 0.125 if `isSingle' & fyear=="2015-16" replace SAPTO_HT = 50119 if `isSingle' & fyear=="2012-13" replace SAPTO_HT = 50119 if `isSingle' & fyear=="2013-14" replace SAPTO_HT = 50119 if `isSingle' & fyear=="2014-15" replace SAPTO_HT = 50119 if `isSingle' & fyear=="2015-16" replace SAPTO_MO = 3204 if `isPartnered' & fyear=="2012-13" replace SAPTO_MO = 3204 if `isPartnered' & fyear=="2013-14" replace SAPTO_MO = 3204 if `isPartnered' & fyear=="2014-15" replace SAPTO_MO = 3204 if `isPartnered' & fyear=="2015-16" replace SAPTO_LT = 57948 if `isPartnered' & fyear=="2012-13" replace SAPTO_LT = 57948 if `isPartnered' & fyear=="2013-14" replace SAPTO_LT = 57948 if `isPartnered' & fyear=="2014-15" replace SAPTO_LT = 57948 if `isPartnered' & fyear=="2015-16" replace SAPTO_R = 0.125 if `isPartnered' & fyear=="2012-13" replace SAPTO_R = 0.125 if `isPartnered' & fyear=="2013-14" replace SAPTO_R = 0.125 if `isPartnered' & fyear=="2014-15" replace SAPTO_R = 0.125 if `isPartnered' & fyear=="2015-16" replace SAPTO_HT = 83580 if `isPartnered' & fyear=="2012-13" replace SAPTO_HT = 83580 if `isPartnered' & fyear=="2013-14" replace SAPTO_HT = 83580 if `isPartnered' & fyear=="2014-15" replace SAPTO_HT = 83580 if `isPartnered' & fyear=="2015-16" replace BT_LT = 6000 if fyear=="2012-13" replace BT_LT = 6000 if fyear=="2013-14" replace BT_LT = 6000 if fyear=="2014-15" replace BT_LT = 6000 if fyear=="2015-16" replace BT_HT = 37000 if fyear=="2012-13" replace BT_HT = 37000 if fyear=="2013-14" replace BT_HT = 37000 if fyear=="2014-15" replace BT_HT = 37000 if fyear=="2015-16" replace BT_T1 = 0.15 if fyear=="2012-13" replace BT_T1 = 0.15 if fyear=="2013-14" replace BT_T1 = 0.15 if fyear=="2014-15" replace BT_T1 = 0.15 if fyear=="2015-16" replace BT_T2 = 0.30 if fyear=="2012-13" replace BT_T2 = 0.30 if fyear=="2013-14" replace BT_T2 = 0.30 if fyear=="2014-15" replace BT_T2 = 0.30 if fyear=="2015-16" ******************************************************************************** * A. Senior Australians and Pensioner Tax Offset [as part of BSAPTO] ******************************************************************************** * Applies to persons over Age Pension age and persons who received * Carer Payment, Wife Pension, Widow Pension or Parenting Payment if single local isSeniorAboveAPAge hgage>=APAGE local isPensionerBelowAPAge sapto_pensions_any==1 & hgage="2012-13" replace sapto_pensions_any = 1 if bnfwfp==1 & fyear=="2012-13" replace sapto_pensions_any = 1 if bnfwif==1 & fyear>="2013-14" replace sapto_pensions_any = 1 if bnfwar==1 & fyear>="2012-13" replace sapto_pensions_any = 1 if bnfpnt==1 & fyear>="2012-13" & `isSingle' * Calculate value of SAPTO gen sapto = 0 * Single replace sapto = SAPTO_MO if `isEligibleForSAPTO' & rebatey <= SAPTO_LT & `isSingle' replace sapto = SAPTO_MO - SAPTO_R*(rebatey-SAPTO_LT) if `isEligibleForSAPTO' & rebatey > SAPTO_LT & rebatey <= SAPTO_HT & `isSingle' * Each member of couple replace sapto = 0.5 * (SAPTO_MO) if `isEligibleForSAPTO' & frebatey <= SAPTO_LT & `isPartnered' replace sapto = 0.5 * (SAPTO_MO - SAPTO_R*(frebatey-SAPTO_LT) ) if `isEligibleForSAPTO' & frebatey > SAPTO_LT & frebatey <= SAPTO_HT & `isPartnered' replace sapto = 0 if fyear<="2011-12" ******************************************************************************** * B. Beneficiary Tax Offset [as part of BSAPTO] ******************************************************************************** * Applies to recipients of allowances (Widow Allowance, Newstart Allowance, * Sickness Allowance, Special Benefit, Partner Allowance, Youth Allowance or * Austudy, or Parenting Payment if partnered) * Calculate amount of allowances received * Allowances = Widow Allowance + Newstart Allowance + Sickness Allowance + * Special Benefit + Partner Allowance + Youth Allowance + Austudy + * Parenting Payment if partnered gen bt_allowances = 0 replace bt_allowances = bt_allowances + bnfwdwa if bnfwdwa>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfwdwf*bnfwdww/2 if bnfwdwf>0 & bnfwdww>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfnwsa if bnfnwsa>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfnwsf*bnfnwsw/2 if bnfnwsf>0 & bnfnwsw>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfscka if bnfscka>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfsckf*bnfsckw/2 if bnfsckf>0 & bnfsckw>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfspa if bnfspa>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfspf*bnfspw/2 if bnfspf>0 & bnfspw>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfsasa if bnfsasa>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfsasf*bnfsasw/2 if bnfsasf>0 & bnfsasw>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfprta if bnfprta>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfprtf*bnfprtw/2 if bnfprtf>0 & bnfprtw>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfytha if bnfytha>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfythf*bnfythw/2 if bnfythf>0 & bnfythw>0 & fyear=="2012-13" replace bt_allowances = bt_allowances + bnfysta if bnfysta>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfystf*bnfystw/2 if bnfystf>0 & bnfystw>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfyjsa if bnfyjsa>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfyjsf*bnfyjsw/2 if bnfyjsf>0 & bnfyjsw>0 & fyear>="2013-14" replace bt_allowances = bt_allowances + bnfstya if bnfstya>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfstyf*bnfstyw/2 if bnfstyf>0 & bnfstyw>0 & fyear>="2012-13" replace bt_allowances = bt_allowances + bnfpnta if bnfpnta>0 & fyear>="2012-13" & `isPartnered' replace bt_allowances = bt_allowances + bnfpntf*bnfpntw/2 if bnfpntf>0 & bnfpntw>0 & fyear>="2012-13" & `isPartnered' * Calculate value of BT gen bt = 0 replace bt = BT_T1 * (bt_allowances - BT_LT) if bt_allowances > BT_LT & bt_allowances <= BT_HT replace bt = BT_T1 * (BT_HT - BT_LT) + BT_T2 * (bt_allowances - BT_HT) if bt_allowances > BT_HT replace bt = 0 if fyear<="2011-12" ******************************************************************************** * C. Calculation of BSAPTO ******************************************************************************** * BSAPTO is the greater of SAPTO and BT * (BSAPTO is 0 before 2012-13) gen bsapto = max(sapto, bt) * Drop parameters drop SAPTO_MO SAPTO_LT SAPTO_R SAPTO_HT BT_LT BT_HT BT_T1 BT_T2 ******************************************************************************** * MATURE AGE WORKER TAX OFFSET ******************************************************************************** * * Description: * ============ * This section calculates the Mature Age Worker Tax Offset. MATO is a tax offset * available to employed persons born before 1 July 1957 aged 55 years and over. * Introduced from 2004-05 (and eliminated for people born after 30 June 1957 * from 2012-13), MATO is equal to 5% of wage and salary income net of deductions * up to a maximum of $500. It is reduced for wage and salary income net of * deductions in excess of a threshold ($48000 in 2004-05 and $53000 thereafter) * at a rate of 5%. MATO was abolished in 2014-15. * * * Parameters: * =========== * MATO_MO Maximum offset * MATO_WMAX W & S income net of deductions (W) at which maximum MATO reached * MATO_LT W at which MATO starts to reduce * MATO_HT W at which MATO reduces to zero * MATO_R Rate with which MATO to reduces to zero * * * Variables used: * =============== * fyear Financial year * wsfei (H) Financial year gross wages & salary ($) [imputed] * wsfes (H) Financial year gross wages & salary ($) [imputed] * [inc salary sacrifice] * ssfai (H) Financial year total annual value of salary sacrificed income * in all jobs ($) [imputed] * hgage (H) Age last birthday at June 30 * * * Variables created: * ================== * wage Wages & salaries excluding salary sacrifice ($) * mato Mature age worker tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen MATO_MO = . gen MATO_WMAX = . gen MATO_LT = . gen MATO_HT = . gen MATO_R = . replace MATO_MO = 500 if fyear=="2004-05" replace MATO_MO = 500 if fyear=="2005-06" replace MATO_MO = 500 if fyear=="2006-07" replace MATO_MO = 500 if fyear=="2007-08" replace MATO_MO = 500 if fyear=="2008-09" replace MATO_MO = 500 if fyear=="2009-10" replace MATO_MO = 500 if fyear=="2010-11" replace MATO_MO = 500 if fyear=="2011-12" replace MATO_MO = 500 if fyear=="2012-13" replace MATO_MO = 500 if fyear=="2013-14" replace MATO_WMAX = 10000 if fyear=="2004-05" replace MATO_WMAX = 10000 if fyear=="2005-06" replace MATO_WMAX = 10000 if fyear=="2006-07" replace MATO_WMAX = 10000 if fyear=="2007-08" replace MATO_WMAX = 10000 if fyear=="2008-09" replace MATO_WMAX = 10000 if fyear=="2009-10" replace MATO_WMAX = 10000 if fyear=="2010-11" replace MATO_WMAX = 10000 if fyear=="2011-12" replace MATO_WMAX = 10000 if fyear=="2012-13" replace MATO_WMAX = 10000 if fyear=="2013-14" replace MATO_LT = 48000 if fyear=="2004-05" replace MATO_LT = 53000 if fyear=="2005-06" replace MATO_LT = 53000 if fyear=="2006-07" replace MATO_LT = 53000 if fyear=="2007-08" replace MATO_LT = 53000 if fyear=="2008-09" replace MATO_LT = 53000 if fyear=="2009-10" replace MATO_LT = 53000 if fyear=="2010-11" replace MATO_LT = 53000 if fyear=="2011-12" replace MATO_LT = 53000 if fyear=="2012-13" replace MATO_LT = 53000 if fyear=="2013-14" replace MATO_HT = 58000 if fyear=="2004-05" replace MATO_HT = 63000 if fyear=="2005-06" replace MATO_HT = 63000 if fyear=="2006-07" replace MATO_HT = 63000 if fyear=="2007-08" replace MATO_HT = 63000 if fyear=="2008-09" replace MATO_HT = 63000 if fyear=="2009-10" replace MATO_HT = 63000 if fyear=="2010-11" replace MATO_HT = 63000 if fyear=="2011-12" replace MATO_HT = 63000 if fyear=="2012-13" replace MATO_HT = 63000 if fyear=="2013-14" replace MATO_R = 0.05 if fyear=="2004-05" replace MATO_R = 0.05 if fyear=="2005-06" replace MATO_R = 0.05 if fyear=="2006-07" replace MATO_R = 0.05 if fyear=="2007-08" replace MATO_R = 0.05 if fyear=="2008-09" replace MATO_R = 0.05 if fyear=="2009-10" replace MATO_R = 0.05 if fyear=="2010-11" replace MATO_R = 0.05 if fyear=="2011-12" replace MATO_R = 0.05 if fyear=="2012-13" replace MATO_R = 0.05 if fyear=="2013-14" * Calculate wages excluding salary sacrifice * Here we simplify by using gross wage and salary income instead of wage and * salary income net of deductions gen wage = wsfei if fyear<="2008-09" replace wage = wsfes if fyear>="2009-10" replace wage = wage-ssfai * Eligible if born before 1 July 1957 and aged 55 years and over * The following simple age restriction implements this rule local isEligibleForMATO hgage>=55 * Calculate value of MATO gen mato = 0 replace mato = 0.05 * wage if `isEligibleForMATO' & wage <= MATO_WMAX replace mato = MATO_MO if `isEligibleForMATO' & wage > MATO_WMAX & wage <= MATO_LT replace mato = MATO_MO - MATO_R*(wage - MATO_LT) if `isEligibleForMATO' & wage > MATO_LT & wage <= MATO_HT replace mato = 0 if `isEligibleForMATO' & wage > MATO_HT * MATO only applied from 2004-05 to 2013-14 replace mato = 0 if fyear<="2003-04" | fyear>="2014-15" * Drop parameters drop MATO_MO MATO_WMAX MATO_LT MATO_HT MATO_R ******************************************************************************** * SPOUSE TAX OFFSET (SPOUTO) ******************************************************************************** * * Description: * ============ * This section calculates the Spouse Tax Offset. SPOUTO is a tax offset * available to persons with a dependent spouse and no dependent children. It was * abolished in 2014-15. * * Note that SPOUTO is only payable if neither member of the couple receives * FTB Part B. From 2008-09, an individual is not eligible for the dependent * spouse tax offset if separate net income (adjusted taxable income since * 2009-10) is over $150,000, i.e. if spoutoy > 150000, SPOUTO = 0. In 2011-12, * taxpayers with a dependent spouse born after 30 June 1971 were not entitled to * claim the dependent spouse tax offset, and from 1 July 2012, taxpayers with a * dependent spouse born after 30 June 1952 were not eligible. Taxpayers who * maintain an invalid or permanently disabled spouse, support a carer or who are * eligible for the zone, overseas forces or the overseas civilian tax offsets * are exempt from the new age limit and will still be able to claim the value of * the dependent spouse tax offset as an expanded invalid spouse, zone, overseas * forces or overseas civilian offset (this exemption has not been applied here). * * * Parameters: * =========== * SPOUTO_MO Maximum offset * SPOUTO_LT Maximum taxable income of spouse (sptaxy) before offset * starts reducing * SPOUTO_R Rate at which offset reduces once sptaxy exceeds LT * SPOUTO_HT Lowest sptaxy at which offset is reduced to zero * SPOUTO_PT Maximum taxable income of self (taxy) before becoming * ineligible for SPOUTO * SPOUTO_SPAM Minimum age of spouse to be eligible (Latest date of birth * of spouse to be eligible) * * * Variables used: * =============== * fyear Financial year * hhpxid (H) Partner's xwaveid (text, 7-digit) * taxy Taxable income ($) * snety Separate net income ($) * ataxy Adjusted taxable income ($) * hgage (H) Age last birthday at June 30 * bnfftbb (H) Family Tax Benefit Part B ($) financial year [estimated] * xwaveid (H) Cross wave ID * hhrih (H) Relationship in household * ndep Number of dependent children aged 0-24 years * * * Variables created: * ================== * spoutoy Income for SPOUTO ($) * spoutoy_sp Income for SPOUTO ($) [spouse] * hgage_sp Age last birthday at June 30 [spouse] * bnfftbb_sp Family Tax Benefit Part B ($) financial year [estimated] * [spouse] * spouto Spouse tax offset ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen SPOUTO_MO = . gen SPOUTO_LT = . gen SPOUTO_R = . gen SPOUTO_HT = . gen SPOUTO_PT = . gen SPOUTO_SPAM = . replace SPOUTO_MO = 1365 if fyear=="2000-01" replace SPOUTO_MO = 1437 if fyear=="2001-02" replace SPOUTO_MO = 1489 if fyear=="2002-03" replace SPOUTO_MO = 1535 if fyear=="2003-04" replace SPOUTO_MO = 1572 if fyear=="2004-05" replace SPOUTO_MO = 1610 if fyear=="2005-06" replace SPOUTO_MO = 1655 if fyear=="2006-07" replace SPOUTO_MO = 2100 if fyear=="2007-08" replace SPOUTO_MO = 2159 if fyear=="2008-09" replace SPOUTO_MO = 2243 if fyear=="2009-10" replace SPOUTO_MO = 2286 if fyear=="2010-11" replace SPOUTO_MO = 2355 if fyear=="2011-12" replace SPOUTO_MO = 2423 if fyear=="2012-13" replace SPOUTO_MO = 2471 if fyear=="2013-14" replace SPOUTO_LT = 286 if fyear=="2000-01" replace SPOUTO_LT = 282 if fyear=="2001-02" replace SPOUTO_LT = 282 if fyear=="2002-03" replace SPOUTO_LT = 282 if fyear=="2003-04" replace SPOUTO_LT = 282 if fyear=="2004-05" replace SPOUTO_LT = 282 if fyear=="2005-06" replace SPOUTO_LT = 282 if fyear=="2006-07" replace SPOUTO_LT = 282 if fyear=="2007-08" replace SPOUTO_LT = 282 if fyear=="2008-09" replace SPOUTO_LT = 282 if fyear=="2009-10" replace SPOUTO_LT = 282 if fyear=="2010-11" replace SPOUTO_LT = 282 if fyear=="2011-12" replace SPOUTO_LT = 282 if fyear=="2012-13" replace SPOUTO_LT = 286 if fyear=="2013-14" replace SPOUTO_R = 0.25 if fyear=="2000-01" replace SPOUTO_R = 0.25 if fyear=="2001-02" replace SPOUTO_R = 0.25 if fyear=="2002-03" replace SPOUTO_R = 0.25 if fyear=="2003-04" replace SPOUTO_R = 0.25 if fyear=="2004-05" replace SPOUTO_R = 0.25 if fyear=="2005-06" replace SPOUTO_R = 0.25 if fyear=="2006-07" replace SPOUTO_R = 0.25 if fyear=="2007-08" replace SPOUTO_R = 0.25 if fyear=="2008-09" replace SPOUTO_R = 0.25 if fyear=="2009-10" replace SPOUTO_R = 0.25 if fyear=="2010-11" replace SPOUTO_R = 0.25 if fyear=="2011-12" replace SPOUTO_R = 0.25 if fyear=="2012-13" replace SPOUTO_R = 0.25 if fyear=="2013-14" replace SPOUTO_HT = 5741 if fyear=="2000-01" replace SPOUTO_HT = 6030 if fyear=="2001-02" replace SPOUTO_HT = 6238 if fyear=="2002-03" replace SPOUTO_HT = 6422 if fyear=="2003-04" replace SPOUTO_HT = 6570 if fyear=="2004-05" replace SPOUTO_HT = 6722 if fyear=="2005-06" replace SPOUTO_HT = 6902 if fyear=="2006-07" replace SPOUTO_HT = 8681 if fyear=="2007-08" replace SPOUTO_HT = 8918 if fyear=="2008-09" replace SPOUTO_HT = 9254 if fyear=="2009-10" replace SPOUTO_HT = 9426 if fyear=="2010-11" replace SPOUTO_HT = 9702 if fyear=="2011-12" replace SPOUTO_HT = 9974 if fyear=="2012-13" replace SPOUTO_HT = 10170 if fyear=="2013-14" replace SPOUTO_PT = 150000 if fyear=="2008-09" replace SPOUTO_PT = 150000 if fyear=="2009-10" replace SPOUTO_PT = 150000 if fyear=="2010-11" replace SPOUTO_PT = 150000 if fyear=="2011-12" replace SPOUTO_PT = 150000 if fyear=="2012-13" replace SPOUTO_PT = 150000 if fyear=="2013-14" replace SPOUTO_SPAM = 41 if fyear=="2011-12" // approximating 30 June 1971 replace SPOUTO_SPAM = 61 if fyear=="2012-13" // approximating 30 June 1952 replace SPOUTO_SPAM = 62 if fyear=="2013-14" // approximating 30 June 1952 * Income for SPOUTO gen spoutoy = snety if fyear<="2008-09" replace spoutoy = ataxy if fyear>="2009-10" & fyear<="2014-15" * Obtain spouse's spoutoy (and other information) preserve keep hhpxid fyear spoutoy hgage bnfftbb drop if hhpxid=="" rename hhpxid xwaveid rename spoutoy spoutoy_sp rename hgage hgage_sp rename bnfftbb bnfftbb_sp tempfile tf save "`tf'" restore merge 1:1 xwaveid fyear using "`tf'", keep(3 1) nogen * Calculate value of SPOUTO gen spouto = SPOUTO_MO if spoutoy_sp <= SPOUTO_LT replace spouto = SPOUTO_MO - SPOUTO_R*(spoutoy_sp-SPOUTO_LT) if spoutoy_sp > SPOUTO_LT & spoutoy_sp <= SPOUTO_HT replace spouto = 0 if spoutoy_sp > SPOUTO_HT * Set SPOUTO to zero if ineligible * No spouse or spouse information is missing replace spouto = 0 if mi(spoutoy_sp, hgage_sp, bnfftbb_sp) * Neither member of couple can receive FTB Part B replace spouto = 0 if bnfftbb > 0 | bnfftbb_sp > 0 * Must be in couple with no dependent children replace spouto = 0 if !inrange(hhrih, 3, 4) * Own taxable income can't exceed threshold (introduced in 2008-09) replace spouto = 0 if taxy > SPOUTO_PT & fyear=="2008-09" * Own adjusted taxable income can't exceed threshold replace spouto = 0 if ataxy > SPOUTO_PT & fyear>="2009-10" * Spouse is too young (introduced in 2011-12) replace spouto = 0 if hgage_sp <= SPOUTO_SPAM & fyear>="2011-12" * SPOUTO abolished in 2014-15 replace spouto = 0 if fyear>="2014-15" * Drop parameters drop SPOUTO_MO SPOUTO_LT SPOUTO_R SPOUTO_HT SPOUTO_PT SPOUTO_SPAM ******************************************************************************** * OTHER TAX OFFSETS (OFFS) ******************************************************************************** * * Description: * ============ * This section calculates tax offsets other than the ones defined earlier. * Dividend imputation credits and all offsets together amount to approximately * 5% of total income. We directly estimate dividend imputation credits and * LITO, SATO, PETO, BTO, BSAPTO, MATO and SPOUTO. We estimate the total value of * the main other offsets as simply their percentage of total income, since good * information on offsets by level of income is not available from 2011-12. * These mostly comprise (in average order of importance): * Super contributions tax offset * Medical expenses tax offset * Baby bonus tax offset credit * Zone or overseas forces tax offset * Commonwealth benefits and payments tax offset * Entrepreneurs' tax offset * Income averaging tax offset * Spouse superannuation contributions tax offset * Parent/parent-in-law/invalid relative tax offset * Other tax offsets * Life assurance bonus tax offset * Landcare & water tax offset * * * Parameters: * =========== * OFFS_S Offsets share of income * * * Variables used: * =============== * fyear Financial year * taxy Taxable income ($) * * * Variables created: * ================== * offs Other tax offsets ($) * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** gen OFFS_S = . replace OFFS_S = 0.004 if fyear=="2000-01" replace OFFS_S = 0.005 if fyear=="2001-02" replace OFFS_S = 0.005 if fyear=="2002-03" replace OFFS_S = 0.004 if fyear=="2003-04" replace OFFS_S = 0.004 if fyear=="2004-05" replace OFFS_S = 0.005 if fyear=="2005-06" replace OFFS_S = 0.005 if fyear=="2006-07" replace OFFS_S = 0.004 if fyear=="2007-08" replace OFFS_S = 0.004 if fyear=="2008-09" replace OFFS_S = 0.004 if fyear=="2009-10" replace OFFS_S = 0.003 if fyear=="2010-11" replace OFFS_S = 0.003 if fyear=="2011-12" replace OFFS_S = 0.002 if fyear=="2012-13" replace OFFS_S = 0.002 if fyear=="2013-14" replace OFFS_S = 0.002 if fyear=="2014-15" replace OFFS_S = 0.002 if fyear=="2015-16" * Calculate value of OFFS gen offs = taxy * OFFS_S * Drop parameter drop OFFS_S ******************************************************************************** * CALCULATE TAXES ON REGULAR AND TOTAL TAXABLE INCOME ******************************************************************************** * * Description: * ============ * This section calculates the final values (i.e. after offsets) for tax on * regular and total (regular and irregular) taxable income. * * * Variables used: * =============== * tax Estimated taxes ($) [based on standard tax rates] * ml Medicare levy ($) * mls Medicare levy surcharge ($) * suptax Estimated taxes on super benefits ($) * lito Low income tax offset ($) * sato Senior Australians tax offset ($) * peto Pensioners tax offset ($) * bto Beneficiary tax offset ($) * bsapto Senior Australians and pensioners tax offset and beneficiary tax * offset ($) * mato Mature age worker tax offset ($) * spouto Spouse tax offset ($) * offs Other tax offsets ($) * txdic Financial year estimated dividend imputation credits ($) * redtax Estimated taxes on redundancy payments ($) * * Variables created: * ================== * txtot Estimated taxes on regular taxable income ($) * txtott Estimated taxes on total taxable income ($) * txtotp Financial year estimated taxes on regular income ($) Positive * values * txtotn Financial year estimated taxes on regular income ($) Negative * values * txtottp Financial year estimated taxes on total income ($) Positive values * txtottn Financial year estimated taxes on total income ($) Negative values * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Calculate taxes on regular taxable income gen txtot = (tax + ml + mls + suptax) - (lito + sato + peto + bto + bsapto + mato + spouto + offs) * Components above must sum to 0 or greater (no negative taxes at this stage) replace txtot = 0 if txtot<0 * Deduct dividend imputation credits and round to the nearest dollar * (note: txtot can now be negative) replace txtot = round(txtot - txdic) * Calculate taxes on total taxable income gen txtott = round(txtot + redtax) * Split estimated taxes variable into two variables: one that holds positive * values and one that holds negative values * Estimated taxes on regular income gen txtotp = cond(txtot>0, txtot, 0) gen txtotn = cond(txtot<0, -txtot, 0) * Estimated taxes on total income gen txtottp = cond(txtott>0, txtott, 0) gen txtottn = cond(txtott<0, -txtott, 0) ******************************************************************************** ******************************************************************************** * PART G. CALCULATE BONUS PAYMENTS ********************************************* ******************************************************************************** ******************************************************************************** ******************************************************************************** * 2008-09 STIMULUS PAYMENTS ******************************************************************************** * * Description: * ============ * This section calculates the 2008-09 Stimulus Payments, which consist of a * variety of 'stimulus' payments that were made to households. These are * calculated as follows. Eight different types of payments, and a respondent can * in theory receive all of them: * * 1. Bonus payment for pensioners, seniors, people with disability, carers * and veterans (paid in December 2008) * 2. Bonus payment for families (paid in December 2008) * 3. Single Income Family Bonus (paid in March 2009) * 4. Back to School Bonus (paid in March 2009) * 5. Training and Learning Bonus (paid in March 2009) * 6. Temporary supplement to the Education Entry Payment (paid in March 2009) * 7. Farmers Hardship Bonus (paid in March or April 2009) * 8. Tax bonus for Working Australians (paid around April 2009) * * All payments are non-taxable. * * * Variables used: * =============== * xwaveid (H) Cross wave ID * year Year * hhrih (H) Relationship in household * fyear Financial year * bnfpeni (H) Financial year Australian Government Pensions ($) [imputed] * phvagld (H) Do you have a Department of Veterans Affairs Gold Treatment * Entitlement Card? * phcshc (H) Do you have a Commonwealth Seniors Health Card? * bnfcra (H) Pensions/Allowances received - Carer allowance * hgint (H) Interviewed flag * bnfftba Family Tax Benefit Part A ($) financial year [estimated] * bnfftbb Family Tax Benefit Part B ($) financial year [estimated] * hhd4_18 (H) Number of dependent children aged 4-18 (includes partner's * children) * hgage (H) Age last birthday at June 30 * dob Date of birth * bnfcrp (H) Pensions/Allowances received - Carer Payment * bnfdsp (H) Pensions/Allowances received - Disability Support Pension * gbftal (H) Australian Government financial year bonus - Training and * learning (paid in March 2009) * gbfany (H) Australian Government financial year bonus - Received any of * these bonuses * gbfdk (H) Australian Government financial year bonus - Dont know * gbfrf (H) Australian Government financial year bonus - Refused * gbfeep (H) Australian Government financial year bonus - Temporary * supplement to the Education Entry Payment (paid in March 2009) * gbffh (H) Australian Government financial year bonus - Farmers hardship * (paid in March/April 2009) * taxy Taxable income ($) * txtot Estimated taxes on regular taxable income ($) * * * Variables created: * ================== * xid (D) Cross wave ID [converted to a real number] * ndep_lag (D) Number of dependent children aged 0-24 [lagged by one year] * bnfpens 2008 Bonus payment for pensioners, seniors, people with * disability, carers and veterans ($) [estimated] * bnffam 2008 Bonus payment for families ($) [estimated] * bnfsif 2009 Single Income Family Bonus ($) [estimated] * bnfbtsa 2009 Back to School Bonus Part A if parent ($) [estimated] * bnfbtsb 2009 Back to School Bonus Part B if child on DSP or Carer's * payment ($) [estimated] * bnftal 2009 Training and Learning Bonus ($) [estimated] * bnfeep 2009 Temporary supplement to the Education Entry Payment * ($) [estimated] * bnffh 2009 Farmers Hardship Bonus ($) [estimated] * taxy0708 (D) Taxable income in 2007-08 ($) * txtot0708 (D) Estimated taxes on regular taxable income in 2007-08 ($) * bnftb 2009 Tax bonus for Working Australians ($) [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** egen xid = group(xwaveid) xtset xid year local isPartnered inrange(hhrih, 1, 4) local isSingle inrange(hhrih, 5, 13) local isCoupleParent inlist(hhrih, 1, 2, 3) local isLoneParent inlist(hhrih, 5, 6, 7) * 1. Bonus payment for pensioners, seniors, people with disability, carers and * veterans gen bnfpens = 0 if fyear=="2008-09" replace bnfpens = 1400 if fyear=="2008-09" & (bnfpeni> 0 | phvagld==1 | phcshc==1) & bnfcra<=0 & `isSingle' replace bnfpens = 1050 if fyear=="2008-09" & (bnfpeni> 0 | phvagld==1 | phcshc==1) & bnfcra<=0 & `isPartnered' replace bnfpens = 2400 if fyear=="2008-09" & (bnfpeni> 0 | phvagld==1 | phcshc==1) & bnfcra==1 & `isSingle' replace bnfpens = 2050 if fyear=="2008-09" & (bnfpeni> 0 | phvagld==1 | phcshc==1) & bnfcra==1 & `isPartnered' replace bnfpens = 1000 if fyear=="2008-09" & (bnfpeni<=0 & phvagld!=1 & phcshc!=1) & bnfcra==1 replace bnfpens = -10 if fyear=="2008-09" & hgint==0 * 2. Bonus payment for families * Calculate number of dependent children in 2007-08 * (we use 2008-09 numbers if 2007-08 numbers are missing) gen ndep_lag = L.ndep replace ndep_lag = ndep if mi(ndep_lag) gen bnffam = 0 if fyear=="2008-09" replace bnffam = ndep_lag * 1000 if fyear=="2008-09" & `isLoneParent' & bnfftba>0 replace bnffam = ndep_lag * 1000 / 2 if fyear=="2008-09" & `isCoupleParent' & bnfftba>0 * 3. Single Income Family Bonus gen bnfsif = 0 if fyear=="2008-09" replace bnfsif = 900 if fyear=="2008-09" & `isLoneParent' & bnfftbb>0 replace bnfsif = 900/2 if fyear=="2008-09" & `isCoupleParent' & bnfftbb>0 * 4. Back to School Bonus gen bnfbtsa = 0 if fyear=="2008-09" replace bnfbtsa = hhd4_18 * 950 if fyear=="2008-09" & `isLoneParent' & bnfftba>0 replace bnfbtsa = hhd4_18 * 950 / 2 if fyear=="2008-09" & `isCoupleParent' & bnfftba>0 local isLessThan19On3Feb2009 ( hgage<=18 | hgage==19 & inrange(mdy(month(dob), day(dob), 2009), mdy(2, 4, 2009), mdy(6, 30, 2009)) ) gen bnfbtsb = 0 if fyear=="2008-09" replace bnfbtsb = 950 if fyear=="2008-09" & (bnfcrp==1 | bnfdsp==1) & (`isLessThan19On3Feb2009') * 5. Training and Learning Bonus gen bnftal = 0 if fyear=="2008-09" replace bnftal = 950 if fyear=="2008-09" & gbftal==1 replace bnftal = -10 if fyear=="2008-09" & hgint==0 replace bnftal = -3 if fyear=="2008-09" & (gbfany==-3 | gbfdk==1) replace bnftal = -4 if fyear=="2008-09" & (gbfany==-4 | gbfrf==1) * 6. Temporary supplement to the Education Entry Payment gen bnfeep = 0 if fyear=="2008-09" replace bnfeep = 950 if fyear=="2008-09" & gbfeep==1 replace bnfeep = -10 if fyear=="2008-09" & hgint==0 replace bnfeep = -3 if fyear=="2008-09" & (gbfany==-3 | gbfdk==1) replace bnfeep = -4 if fyear=="2008-09" & (gbfany==-4 | gbfrf==1) * 7. Farmers Hardship Bonus gen bnffh = 0 if fyear=="2008-09" replace bnffh = 950 if fyear=="2008-09" & gbffh==1 replace bnffh = -10 if fyear=="2008-09" & hgint==0 replace bnffh = -3 if fyear=="2008-09" & (gbfany==-3 | gbfdk==1) replace bnffh = -4 if fyear=="2008-09" & (gbfany==-4 | gbfrf==1) * 8. Tax bonus for Working Australians * Taxable income in 2007-08 * (we use 2008-09 taxable income if 2007-08 taxable income is missing) gen taxy0708 = L.taxy if fyear=="2008-09" & !mi(L.taxy) replace taxy0708 = taxy if fyear=="2008-09" & mi(L.taxy) * Estimated tax in 2007-08 * (we use 2008-09 tax if 2007-08 tax is missing) gen txtot0708 = L.txtot if fyear=="2008-09" & !mi(L.taxy) replace txtot0708 = txtot if fyear=="2008-09" & mi(L.taxy) gen bnftb = 0 if fyear=="2008-09" replace bnftb = 250 if fyear=="2008-09" & txtot0708>0 & taxy0708>90000 & taxy0708<=100000 replace bnftb = 600 if fyear=="2008-09" & txtot0708>0 & taxy0708>80000 & taxy0708<= 90000 replace bnftb = 900 if fyear=="2008-09" & txtot0708>0 & taxy0708<= 80000 drop xid taxy0708 txtot0708 ******************************************************************************** * CLEAN ENERGY ADVANCE PAYMENT 2011-12 ******************************************************************************** * * Description: * ============ * This section calculates the Clean Energy Advance, which is a tax-exempt * payment paid as a lump sum to income support recipients and seniors in May * and June of 2012. * * Beneficiaries receive one of the following payments: * Single, received pension 250 * Partnered, received pension 190 * * Single, aged 65 plus, ataxy <= $50,000 250 * Partnered, aged 65+, fataxy <= $80,000 190 * * Single, received allowance, no children 160 * Single, received allowance, dependent children 180 * Partnered, received allowance 150 * Single, received PPS 210 * * FTB recipients additionally receive (calculated on family level): * If FTB A > base payment * for each dependent child under 13 years of age 87.55 * for each dependent child aged 13-18 years 110.14 * for each dependent child aged 19-21 years 44.61 * * If FTB A <= base rate * for each dependent child under 19 years of age 36.42 * for each dependent child aged 19-21 year of age 44.61 * * If FTB B > 0 * for each child under 5 69.99 * for each child 5-18 years of age 50.63 * * Note that this section does not calculate the additional CEAP payments for * FTB recipients. These are calculated in an earlier section, which are added * to the other CEAP payments at the end of this section. * * * Variables used: * =============== * hhrih (H) Relationship in household * fyear Financial year * bnfpeni (H) Financial year Australian Government Pensions ($) [imputed] * hgage (H) Age last birthday at June 30 * ataxy Adjusted taxable income ($) * fataxy Family adjusted taxable income ($) * bnfalli (H) Financial year Australian Government Allowances ($) [imputed] * ndep Number of dependent children aged 0-24 years * bnfpari (H) Financial year Australian Government Parenting Payment ($) * [imputed] * ceap_ftb Clean energy advance payments for FTB recipients ($) * * * Variables created: * ================== * bnfceap 2012 Bonus payment - Clean Energy Advance Payments ($) [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** local isSingle inrange(hhrih, 5, 13) local isPartnered inrange(hhrih, 1, 4) * Calculate value of CEAP gen bnfceap = 0 if fyear=="2011-12" replace bnfceap = 250 if fyear=="2011-12" & bnfceap==0 & `isSingle' & bnfpeni>0 replace bnfceap = 190 if fyear=="2011-12" & bnfceap==0 & `isPartnered' & bnfpeni>0 replace bnfceap = 250 if fyear=="2011-12" & bnfceap==0 & `isSingle' & hgage>=65 & ataxy <= 50000 replace bnfceap = 190 if fyear=="2011-12" & bnfceap==0 & `isPartnered' & hgage>=65 & fataxy <= 80000 replace bnfceap = 160 if fyear=="2011-12" & bnfceap==0 & `isSingle' & bnfalli>0 & ndep==0 replace bnfceap = 180 if fyear=="2011-12" & bnfceap==0 & `isSingle' & bnfalli>0 & ndep>=1 replace bnfceap = 150 if fyear=="2011-12" & bnfceap==0 & `isPartnered' & bnfalli>0 replace bnfceap = 210 if fyear=="2011-12" & bnfceap==0 & `isSingle' & bnfpari>0 * Add CEAP for FTB A and FTB B recipients replace bnfceap = bnfceap + ceap_ftb if fyear=="2011-12" & !mi(ceap_ftb) ******************************************************************************** * AUSTRALIAN GOVERNMENT BONUS PAYMENTS ******************************************************************************** * * Description: * ============ * This variable is constructed from the eight stimulus payments in 2008-09, * the Clean Energy Advance Payments 2011-12 and the Schoolkids Bonus * (since 2011-12). * * * Variables used: * =============== * fyear Financial year * bnfpens 2008 Bonus payment for pensioners, seniors, people with * disability, carers and veterans ($) [estimated] * bnfpens 2008 Bonus payment for pensioners, seniors, people with * disability, carers and veterans ($) [estimated] * bnffam 2008 Bonus payment for families ($) [estimated] * bnfsif 2009 Single Income Family Bonus ($) [estimated] * bnfbtsa 2009 Back to School Bonus Part A if parent ($) [estimated] * bnfbtsb 2009 Back to School Bonus Part B if child on DSP or Carer's * payment ($) [estimated] * bnftal 2009 Training and Learning Bonus ($) [estimated] * bnfeep 2009 Temporary supplement to the Education Entry Payment ($) * [estimated] * bnffh 2009 Farmers Hardship Bonus ($) [estimated] * bnftb 2009 Tax bonus for Working Australians ($) [estimated] * gbfany (H) Australian Government financial year bonus - Received any of * these bonuses * gbfdk (H) Australian Government financial year bonus - Dont know * gbfrf (H) Australian Government financial year bonus - Refused * bnfceap 2012 Bonus payment - Clean Energy Advance Payments ($) * [estimated] * bnfskb Bonus payment - Schoolkids Bonus ($) [estimated] * * * Variables created: * ================== * bnfbon Financial year Australian Government bonus payments - Total bonuses * ($) [estimated] * * * ------------------------------------------------------------------------------ * (H) = HILDA variable * (D) = variable dropped after use * ******************************************************************************** * Calculate value of bonus payments gen bnfbon = 0 if fyear=="2008-09" | fyear>="2011-12" * Add 2008-09 stimulus payments replace bnfbon = bnfbon + bnfpens if fyear=="2008-09" & bnfpens>0 replace bnfbon = bnfbon + bnffam if fyear=="2008-09" & bnffam>0 replace bnfbon = bnfbon + bnfsif if fyear=="2008-09" & bnfsif>0 replace bnfbon = bnfbon + bnfbtsa if fyear=="2008-09" & bnfbtsa>0 replace bnfbon = bnfbon + bnfbtsb if fyear=="2008-09" & bnfbtsb>0 replace bnfbon = bnfbon + bnftal if fyear=="2008-09" & bnftal>0 replace bnfbon = bnfbon + bnfeep if fyear=="2008-09" & bnfeep>0 replace bnfbon = bnfbon + bnffh if fyear=="2008-09" & bnffh>0 replace bnfbon = bnfbon + bnftb if fyear=="2008-09" & bnftb>0 replace bnfbon = -3 if fyear=="2008-09" & (gbfany==-3 & bnfbon==0 | gbfdk==1) replace bnfbon = -4 if fyear=="2008-09" & (gbfany==-4 & bnfbon==0 | gbfrf==1) replace bnfbon = -10 if fyear=="2008-09" & hgint==0 * Add Clean Energy Advance Payments 2011-12 replace bnfbon = bnfbon + bnfceap if fyear=="2011-12" * Add Schoolkids Bonus replace bnfbon = bnfbon + bnfskb if fyear>="2011-12" * Round values replace bnfbon = round(bnfbon) ******************************************************************************** ******************************************************************************** * PART H. WRITE TAX AND BENEFIT VARIABLES INTO NEW DATA FILES ****************** ******************************************************************************** ******************************************************************************** ******************************************************************************** * Prepare variables ******************************************************************************** * Specify variables to be written into the new data files local output_variables txtotp txtotn txtottp txtottn txdic bnfftba bnfftbb bnfsifs bnfmat bnfpens bnffam bnfsif bnfbtsa bnfbtsb bnftal bnfeep bnffh bnftb bnfceap bnfskb bnfbon * Drop all variables except the specified ones, order them, sort the data by * xwaveid and year, and drop all value labels that are currently in the data keep xwaveid year `output_variables' order xwaveid year `output_variables' sort xwaveid year lab drop _all * Loop over all output variables, round to the nearest dollar, and apply a * value label foreach var of local output_variables { local VAR = upper("`var'") replace `var' = round(`var') lab def `VAR' -1 "Not asked", modify lab def `VAR' -2 "Not applicable", modify lab def `VAR' -3 "Dont know", modify lab def `VAR' -4 "Refused/Not stated", modify lab def `VAR' -5 "Multiple response SCQ", modify lab def `VAR' -6 "Implausible value", modify lab def `VAR' -7 "Not able to be determined", modify lab def `VAR' -8 "No SCQ", modify lab def `VAR' -9 "Non-responding household", modify lab def `VAR' -10 "Non-responding person", modify lab val `var' `VAR' } * Apply variable labels * (Note that Stata only stores variable labels of up to 80 characters.) lab var txtotp "DV: Financial year estimated taxes on regular income ($) Positive values" lab var txtotn "DV: Financial year estimated taxes on regular income ($) Negative values" lab var txtottp "DV: Financial year estimated taxes on total income ($) Positive values" lab var txtottn "DV: Financial year estimated taxes on total income ($) Negative values" lab var txdic "DV: Financial year estimated dividend imputation credits ($)" lab var bnfftba "DV: Family Tax Benefit Part A ($) financial year [estimated]" lab var bnfftbb "DV: Family Tax Benefit Part B ($) financial year [estimated]" lab var bnfsifs "DV: Single Income Family Supplement ($) financial year [estimated]" lab var bnfmat "DV: Maternity Payments ($) financial year [estimated]" lab var bnfpens "DV: 2008 Bonus payment for pensioners, seniors, people with disability, carers and veterans ($) [estimated]" lab var bnffam "DV: 2008 Bonus payment for families ($) [estimated]" lab var bnfsif "DV: 2009 Single Income Family Bonus ($) [estimated]" lab var bnfbtsa "DV: 2009 Back to School Bonus Part A if parent ($) [estimated]" lab var bnfbtsb "DV: 2009 Back to School Bonus Part B if child on DSP or Carer's payment ($) [estimated]" lab var bnftal "DV: 2009 Training and Learning Bonus ($) [estimated]" lab var bnfeep "DV: 2009 Temporary supplement to the Education Entry Payment ($) [estimated]" lab var bnffh "DV: 2009 Farmers Hardship Bonus ($) [estimated]" lab var bnftb "DV: 2009 Tax bonus for Working Australians ($) [estimated]" lab var bnfceap "DV: 2012 Bonus payment - Clean Energy Advance Payments ($) [estimated]" lab var bnfskb "DV: Bonus payment - Schoolkids Bonus ($) [estimated]" lab var bnfbon "DV: Financial year Australian Government bonus payments - Total bonuses ($) [estimated]" ******************************************************************************** * Write variables into new data files ******************************************************************************** * Change storage type of all variables to the smallest possible type to reduce * file size compress * Keep all specified waves (default is all waves) keep if inrange(year, `=2000+`WRITE_WAVE_1'', `=2000+`WRITE_WAVE_2'') * Loop over all specified waves (default is all waves) forvalues i=`WRITE_WAVE_1'/`WRITE_WAVE_2' { * Preserve long-file from which we will write one wide-file per wave preserve * Convert wave number to wave letter 1=a, 2=b, ... local w = word(c(alpha), `i') * Only keep current wave/year as determined by loop qui keep if year==2000+`i' drop year * Loop over all variables foreach var of varlist _all { * Determine number of missing values in variable qui count if mi(`var') if `r(N)'==_N { * if all values are missing drop variable drop `var' } else { * if not all values are missing rename variable and its value label * (except xwaveid) if "`var'"!="xwaveid" { * Upper case for variable name and wave letter local VAR = upper("`var'") local W = upper("`w'") * Rename variable rename `var' `w'`var' * Rename value label label copy `VAR' `W'`VAR' label drop `VAR' lab val `w'`var' `W'`VAR' } } } * Add current year to the variable label of `w'bnfskb capture lab var `w'bnfskb "DV: `=2000+`i'' Bonus payment - Schoolkids Bonus ($) [estimated]" * Reduce file size qui compress * Save wide-file save "`OUTPUT_PATH'/`OUTPUT_PREFIX'_`w'`RELEASE'", replace * Restore long-file from which we will write one wide-file per wave restore } * Save long-file local lw = word(c(alpha), `=substr("`RELEASE'", 1, 2)') save "`OUTPUT_PATH'/`OUTPUT_PREFIX'_Long_`lw'`RELEASE'", replace