Class TaxCalculator

java.lang.Object

org.episteme.social.economics.TaxCalculator

public final class TaxCalculator
extends Object

Tax system modeling and calculation.

Nested Class Summary

Nested Classes

Modifier and Type	Class	Description
static final record	TaxCalculator.TaxBracket
static final record	TaxCalculator.TaxResult

Method Summary

Modifier and Type	Method	Description
static Map<Money, TaxCalculator.TaxResult>	analyzeTaxBurden(List<TaxCalculator.TaxBracket> brackets, Money standardDeduction, Money... incomes)	Compares tax burdens across income levels.
static TaxCalculator.TaxResult	calculateFlatTax(Money grossIncome, Real taxRate, Money exemption)	Flat tax calculation.
static TaxCalculator.TaxResult	calculateProgressiveTax(Money grossIncome, List<TaxCalculator.TaxBracket> brackets, Money standardDeduction)	Calculates tax under a progressive bracket system.
static Money	calculateVAT(Money priceExcludingTax, Real vatRate)	Calculates VAT/sales tax.
static Real	capitalGainsTax(Real purchasePrice, Real salePrice, Real taxRate, int yearsHeld, Real annualExemption)	Calculates capital gains tax.
static Money	extractVAT(Money priceIncludingTax, Real vatRate)	Extracts VAT from inclusive price.
static List<TaxCalculator.TaxBracket>	frenchBrackets2023()	French progressive tax brackets (2023 approximate).
static Real	lafferOptimalRate(Real elasticity)	Calculates Laffer curve point (theoretical maximum revenue rate).
static List<TaxCalculator.TaxBracket>	usFederalBrackets2023()	US-style progressive tax brackets (2023 approximate).

Methods inherited from class Object

clone, equals, finalize, getClass, hashCode, notify, notifyAll, toString, wait, wait, wait

Method Details

calculateProgressiveTax

public static TaxCalculator.TaxResult calculateProgressiveTax(Money grossIncome,
 List<TaxCalculator.TaxBracket> brackets,
 Money standardDeduction)

Calculates tax under a progressive bracket system.

calculateFlatTax

public static TaxCalculator.TaxResult calculateFlatTax(Money grossIncome,
 Real taxRate,
 Money exemption)

Flat tax calculation.

usFederalBrackets2023

public static List<TaxCalculator.TaxBracket> usFederalBrackets2023()

US-style progressive tax brackets (2023 approximate).

frenchBrackets2023

public static List<TaxCalculator.TaxBracket> frenchBrackets2023()

French progressive tax brackets (2023 approximate).

calculateVAT

public static Money calculateVAT(Money priceExcludingTax,
 Real vatRate)

Calculates VAT/sales tax.

extractVAT

public static Money extractVAT(Money priceIncludingTax,
 Real vatRate)

Extracts VAT from inclusive price.

capitalGainsTax

public static Real capitalGainsTax(Real purchasePrice,
 Real salePrice,
 Real taxRate,
 int yearsHeld,
 Real annualExemption)

Calculates capital gains tax.

lafferOptimalRate

public static Real lafferOptimalRate(Real elasticity)

Calculates Laffer curve point (theoretical maximum revenue rate).

analyzeTaxBurden

public static Map<Money, TaxCalculator.TaxResult> analyzeTaxBurden(List<TaxCalculator.TaxBracket> brackets,
 Money standardDeduction,
 Money... incomes)

Compares tax burdens across income levels.