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| { | ||
| "cells": [ | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "# How to calculate Elterngeld\n", | ||
| "\n", | ||
| "Elterngeld (parental leave benefit) is a financial support for parents in the first\n", | ||
| "months after the birth of a child. It replaces some share of the income before birth\n", | ||
| "(usually about 67% of net income). This net income is approximated using simplified\n", | ||
| "calculation rules. This document explains how to calculate Elterngeld\n", | ||
| "based on historical income data for a given household.\n", | ||
| "\n", | ||
| "In principle, one can compute Elterngeld in three steps:\n", | ||
| "1. Compute the average monthly gross income before birth in the data.\n", | ||
| "2. Call GETTSIM with the target `elterngeld_nettolohn_approximation_m`.\n", | ||
| "3. Call GETTSIM with the target `elterngeld_m` using the outcome of step 2 as the input\n", | ||
| " for `elterngeld_nettoeinkommen_vorjahr_m`.\n", | ||
| "\n", | ||
| "In the following, we will explain some more details." | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "## Example\n", | ||
| "\n", | ||
| "In the following, we compute Elterngeld for a child that is born in July 2024. The\n", | ||
| "parent that receives Elterngeld had a monthly gross wage of 2000€ in the 12 months\n", | ||
| "before birth of the child.\n", | ||
| "\n", | ||
| "### Step 1: Compute the average monthly gross income before birth\n", | ||
| "\n", | ||
| "If income from dependent employment is the only source of income, the basis for the\n", | ||
| "Elterngeld calculation is the average monthly gross income in the 12 months before the\n", | ||
| "birth of a child. In our case, this would be July 2023 until June 2024. If other income\n", | ||
| "sources exist, the basis is the average monthly gross income in the calendar year before\n", | ||
| "the birth of the child, 2023 in our example. We will stick to the first case here\n", | ||
| "because:\n", | ||
| "\n", | ||
| "> **Note**: The Elterngeld implementation in GETTSIM does currently not consider income\n", | ||
| "> from self-employment or other sources. See\n", | ||
| "> [this](https://github.com/iza-institute-of-labor-economics/gettsim/issues/613) issue.\n", | ||
| "\n", | ||
| "So let's stick to the case where income from dependent employment is the only source of\n", | ||
| "income. You can compute this directly if you have monthly information on gross income\n", | ||
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| "(e.g. IAB or DRV data). If you have only annual income data, you must choose an\n", | ||
| "approximation. In most cases, a good approximation is the income of the year before\n", | ||
| "birth.\n", | ||
| "\n", | ||
| "Here, we use made-up data using the `create_synthetic_data` function.\n" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "from gettsim import (\n", | ||
| " compute_taxes_and_transfers,\n", | ||
| " create_synthetic_data,\n", | ||
| " set_up_policy_environment,\n", | ||
| ")" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "params, functions = set_up_policy_environment(2024)\n", | ||
| "\n", | ||
| "data_before_birth = create_synthetic_data(\n", | ||
| " n_adults=2,\n", | ||
| " n_children=0,\n", | ||
| " specs_heterogeneous={\n", | ||
| " \"bruttolohn_m\": [[2000.0, 0.0]],\n", | ||
| " },\n", | ||
| ")" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "### Step 2: Approximate net wage before birth\n", | ||
| "\n", | ||
| "GETTSIM provides an easy way to compute the relevant net wage\n", | ||
| "`elterngeld_nettoeinkommen_vorjahr_m` based on step 1 using the target `elterngeld_nettolohn_approximation_m`." | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "net_wage_approximation = compute_taxes_and_transfers(\n", | ||
| " data=data_before_birth,\n", | ||
| " functions=functions,\n", | ||
| " params=params,\n", | ||
| " targets=[\"elterngeld_nettolohn_approximation_m\"],\n", | ||
| ")\n", | ||
| "\n", | ||
| "net_wage_approximation" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "### Step 3: Compute Elterngeld\n", | ||
| "\n", | ||
| "Finally, we can compute Elterngeld using the target `elterngeld_m` and the net wage\n", | ||
| "information from step 2.\n", | ||
| "\n", | ||
| "The reason for not doing this in one GETTSIM call (together with step 2) is that \n", | ||
| "1. the correct policy date of the net wage calculation (step 2) is always January 1st of\n", | ||
|
||
| "the year the child was born (disregarding potential parameter changes throughout the\n", | ||
| "year). If there was no parameter change (or you're fine with neglecting this), you can\n", | ||
| "choose the same policy date as in step 2.\n", | ||
| "2. other state variables of the household (e.g. place of residence) might change\n", | ||
| "after birth of the child.\n", | ||
| "\n", | ||
| "First, we create the new data set after birth." | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "# Create data\n", | ||
| "data_after_birth = create_synthetic_data(\n", | ||
| " n_adults=2,\n", | ||
| " n_children=1,\n", | ||
| " specs_heterogeneous={\n", | ||
| " \"bruttolohn_m\": [[0.0, 0.0, 0.0]],\n", | ||
| " \"geburtsjahr\": [[1980, 1980, 2024]],\n", | ||
| " \"geburtsmonat\": [[1, 1, 7]],\n", | ||
| " \"alter\": [[44, 44, 0]],\n", | ||
| " \"elterngeld_claimed\": [[True, False, False]], # First adult claims Elterngeld\n", | ||
| " },\n", | ||
| ")" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "Then, we add `elterngeld_nettoeinkommen_vorjahr_m` to the data based on step 2." | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "# Add net wage approximation\n", | ||
| "data_after_birth[\"elterngeld_nettoeinkommen_vorjahr_m\"] = net_wage_approximation[\n", | ||
| " \"elterngeld_nettolohn_approximation_m\"\n", | ||
| "]" | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "markdown", | ||
| "metadata": {}, | ||
| "source": [ | ||
| "Then, we compute Elterngeld." | ||
| ] | ||
| }, | ||
| { | ||
| "cell_type": "code", | ||
| "execution_count": null, | ||
| "metadata": {}, | ||
| "outputs": [], | ||
| "source": [ | ||
| "# Compute Elterngeld\n", | ||
| "results = compute_taxes_and_transfers(\n", | ||
| " data=data_after_birth,\n", | ||
| " functions=functions,\n", | ||
| " params=params,\n", | ||
| " targets=[\"elterngeld_m\"],\n", | ||
| ")\n", | ||
| "\n", | ||
| "results" | ||
| ] | ||
| } | ||
| ], | ||
| "metadata": { | ||
| "language_info": { | ||
| "codemirror_mode": { | ||
| "name": "ipython", | ||
| "version": 3 | ||
| }, | ||
| "file_extension": ".py", | ||
| "mimetype": "text/x-python", | ||
| "name": "python", | ||
| "nbconvert_exporter": "python", | ||
| "pygments_lexer": "ipython3" | ||
| } | ||
| }, | ||
| "nbformat": 4, | ||
| "nbformat_minor": 2 | ||
| } | ||
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| --- | ||
| different_ways_to_load_policy_functions | ||
| visualizing_the_system | ||
| calculating_elterngeld | ||
| ``` | ||
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