Add unterhaltsvors implementation 2009 to 2016

[mjbloemer]

This PR implements Unterhaltsvorschuss for the years 2009 to 2016.

Closes #566
Closes #479

Implementation before 2009 will be a separate PR once this is done.

Tests/comparison

Test with synthetic household middle age group child (6-11)

data = create_synthetic_data(
    n_adults=1,
    n_children=1,
    specs_constant_over_households={"bruttolohn_m": [0.0, 0.0], "alter": [35, 7]},
)

	GETTSIM	ifo	Wiki	Other source	Rule
2009-01	158.00	(158.00)	158		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2009-03	158.00	(158.00)	158		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2009-07	158.00	158.00	158	BMFSFJ	_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2010-01	180.00	180.00	180	BMFSFJ	_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2011-01	180.00	180.00	180		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2012-01	180.00	180.00	180		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2013-01	180.00	180.00	180		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2014-01	180.00	180.00	180		_unterhaltsvors_anspruch_kind_m_2009_bis_2014
2015-01	180.00	(180.00)	180	4	_unterhaltsvors_anspruch_kind_m_anwendungsvors
2015-07	192.00	192.00	192	4	_unterhaltsvors_anspruch_kind_m_anwendungsvors
2016-01	194.00	(194.00)	194	3	_unterhaltsvors_anspruch_kind_m_2016
2016-07	194.00	194.00	194	3	_unterhaltsvors_anspruch_kind_m_2016
2017-01	201.00	(201.00)	201	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2017-07	201.00	201.00	201	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2018-01	205.00	205.00	205	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2019-01	212.00	(212.00)	212	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2019-07	202.00	202.00	202	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2020-01	220.00	220.00	220	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017
2021-01	232.00	232.00	232	Familienportal	_unterhaltsvors_anspruch_kind_m_ab_2017
2022-01	236.00	236.00	236	2	_unterhaltsvors_anspruch_kind_m_ab_2017
2023-01	252.00	252.00	252	1	_unterhaltsvors_anspruch_kind_m_ab_2017
2024-01	301.00	301.00	301	BMFSFJ	_unterhaltsvors_anspruch_kind_m_ab_2017

Test with synthetic household, lower age group child (0-5)

data = create_synthetic_data(
    n_adults=1,
    n_children=1,
    specs_constant_over_households={"bruttolohn_m": [0.0, 0.0], "alter": [35, 5]},
)

	GETTSIM	ifo	Wiki
2009-01	117.00	116.14*	117
2010-01	133.00	132.68*	133
2015-01	133.00		133
2015-07	144.00	143.12*	144
2016-07	145.00	145.00	145
2017-01	150.00	(150.00)	150
2017-07	150.00	150.00	150
2018-01	154.00	154.00	154
2019-01	160.00	(160.00)	160
2019-07	150.00	150.00	150
2020-01	165.00	165.00	165
2024-01	230.00	230.00	230

*no rounding rule applied

Test with synthetic household, upper age group child (12-17), 0 gross income:

data = create_synthetic_data(
    n_adults=1,
    n_children=1,
    specs_constant_over_households={"bruttolohn_m": [0.0, 0.0], "alter": [35, 15]},
)

	GETTSIM	ifo	Wiki
2016-07	0	0	-
2017-01	0	(0)	-
2017-07	0	0	-
2018-01	0	0	-
2024-01	0	0	-

Test with synthetic household, upper age group child (12-17), 600 Euro gross income:

data = create_synthetic_data(
    n_adults=1,
    n_children=1,
    specs_constant_over_households={"bruttolohn_m": [600.0, 0.0], "alter": [35, 15]},
)

	GETTSIM	ifo	Wiki
2016-07	0	0	-
2017-01	0	(0)	-
2017-07	268.00	268.00	268
2018-01	273.00	273.00	273
2024-01	395.00	395.00	395

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 89.99%. Comparing base (5ca6157) to head (b0492d1).
Report is 5 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #790      +/-   ##
==========================================
+ Coverage   89.85%   89.99%   +0.13%     
==========================================
  Files          53       53              
  Lines        3834     3857      +23     
==========================================
+ Hits         3445     3471      +26     
+ Misses        389      386       -3     

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[MImmesberger]

Thanks again for implementing this!

Just one clarification question that a quick google search couldn't answer.

Regarding the tests: I will translate the official documents you linked to test files in the next days. For the other functions where only ifo comparisons are available, I will create regression tests.

[MImmesberger]

Looks good, thanks!

I added the tests based on the tables above.

@hmgaudecker do you want to have a last look? Also, the yamlfix hook fails here and on #756. A quick google search didn't yield a result, any idea?

[hmgaudecker]

Also, the yamlfix hook fails here and on #756. A quick google search didn't yield a result, any idea?

Probably a bug in 1.16, seems like an autoupdate helped?

[hmgaudecker]

Great work, thanks!

Just some tiny stuff, which is only related to big pic questions, not newly introduced parameters here. Feel free to implement, @MImmesberger, or open a more general issue for that.

[MImmesberger]

I switched to the age thresholds of the Mindestunterhalt here, because the value of the transfer is taken from there as well. Makes it less error prone in the future imo.

Then, the age thresholds in the UV params file are not used after 2016, so I removed the 2017 reform from there.

Do you agree?

[hmgaudecker]

Apologies this is dragging on -- I should have had a careful look earlier!

[hmgaudecker]

Great work, thanks a lot @mjbloemer and @MImmesberger !!!