*----------------------------------------------- "Top 1% Income Shares: Comparing Estimates Using Tax Data" by Gerald Auten and David Splinter SAS code by David Splinter 2018 This program uses individual tax microdata to estimate consistent shares of income going to top income groups. Input data is from the paper spreadsheet using data from IRS SOI, NIPA, Piketty and Saez (2003), the Federal Reserve, the Survey of Consumer Finance, Census, and tax population data. To run: 1) Name folders after libname based on where your tax microdata files are located 2) Update tax file names to your names. They are currently puindiv&yr (1960-1978 public use files) and indiv.soi&yr (1979-2015 confidential files). Using the public use files since 1979 should give nearly the same results, but variable names need to be updated below to match those files. Also, public use files do not have unmasked TINs and so cannot be matched to year of birth or state of residence. 3) Uncomment macro statements at bottom of program to estimate income shares with various step-by-step changes from fiscal income (each calls MultiTopShares). 4) Main output is TOTAL_INC, where the income type is added to the end of the output name. *Relative IncGrps: '01' = 'P 0-90' '02' = 'P90-95' '03' = 'P95-99' '04' = 'P99-99.5' '05' = 'P99.5-99.9' '06' = 'P99.9-99.99%' '07' = 'Top 0.01%' '08' = ALL INCOME *------------------------------------------------; libname IRMF2013 '~/JCTDATA/IRMF/IRMF13'; libname IRMF2014 '~/JCTDATA/IRMF/IRMF14'; libname panel '*****'; LIBNAME INDIV '*****'; libname house '*****'; options linesize=200; options compress=yes; options NOSYMBOLGEN; OPTIONS NOSOURCE2; OPTIONS NOSOURCE; * Define employer tax rate constants (see footnotes for adjustments http://www.ssa.gov/oact/progdata/taxRates.html), employee rates were lower in 2011 and 2012 and lower in 1984; %let OASDI1960 = 0.0300; %let OASDI1961 = 0.0300; %let OASDI1962 = 0.03125; %let OASDI1963 = 0.03625; %let OASDI1964 = 0.03625; %let OASDI1965 = 0.03625; %let OASDI1966 = 0.0385; %let OASDI1967 = 0.0390; %let OASDI1968 = 0.0380; %let OASDI1969 = 0.0420; %let OASDI1970 = 0.0420; %let OASDI1971 = 0.0460; %let OASDI1972 = 0.0460; %let OASDI1973 = 0.0485; %let OASDI1974 = 0.0495; %let OASDI1975 = 0.0495; %let OASDI1976 = 0.0495; %let OASDI1977 = 0.0495; %let OASDI1978 = 0.0505; %let OASDI1979 = 0.0508; %let OASDI1980 = 0.0508; %let OASDI1981 = 0.0535; %let OASDI1982 = 0.0540; %let OASDI1983 = 0.0540; %let OASDI1984 = 0.057; %let OASDI1985 = 0.057; %let OASDI1986 = 0.057; %let OASDI1987 = 0.057; %let OASDI1988 = 0.0606; %let OASDI1989 = 0.0606; %let OASDI1990 = 0.062; %let OASDI1991 = 0.062; %let OASDI1992 = 0.062; %let OASDI1993 = 0.062; %let OASDI1994 = 0.062; %let OASDI1995 = 0.062; %let OASDI1996 = 0.062; %let OASDI1997 = 0.062; %let OASDI1998 = 0.062; %let OASDI1999 = 0.062; %let OASDI2000 = 0.062; %let OASDI2001 = 0.062; %let OASDI2002 = 0.062; %let OASDI2003 = 0.062; %let OASDI2004 = 0.062; %let OASDI2005 = 0.062; %let OASDI2006 = 0.062; %let OASDI2007 = 0.062; %let OASDI2008 = 0.062; %let OASDI2009 = 0.062; %let OASDI2010 = 0.062; %let OASDI2011 = 0.062; %let OASDI2012 = 0.062; %let OASDI2013 = 0.062; %let OASDI2014 = 0.062; %let OASDI2015 = 0.062; %let OASDI2016 = 0.062; %let OASDI2017 = 0.062; %let OASDI2018 = 0.062; %let OASDI2019 = 0.062;* 2011 and 2012 tax holiday was statutorily on employee portion, but assume equal split here; %let HI1960 = 0.0000; %let HI1961 = 0.0000; %let HI1962 = 0.0000; %let HI1963 = 0.0000; %let HI1964 = 0.0000; %let HI1965 = 0.0000; %let HI1966 = 0.0035; %let HI1967 = 0.0050; %let HI1968 = 0.0060; %let HI1969 = 0.0060; %let HI1970 = 0.0060; %let HI1971 = 0.0060; %let HI1972 = 0.0060; %let HI1973 = 0.0100; %let HI1974 = 0.0090; %let HI1975 = 0.0090; %let HI1976 = 0.0090; %let HI1977 = 0.0090; %let HI1978 = 0.0100; %let HI1979 = 0.0105; %let HI1980 = 0.0105; %let HI1981 = 0.0130; %let HI1982 = 0.0130; %let HI1983 = 0.0130; %let HI1984 = 0.0130; %let HI1985 = 0.0135; %let HI1986 = 0.0145; %let HI1987 = 0.0145; %let HI1988 = 0.0145; %let HI1989 = 0.0145; %let HI1990 = 0.0145; %let HI1991 = 0.0145; %let HI1992 = 0.0145; %let HI1993 = 0.0145; %let HI1994 = 0.0145; %let HI1995 = 0.0145; %let HI1996 = 0.0145; %let HI1997 = 0.0145; %let HI1998 = 0.0145; %let HI1999 = 0.0145; %let HI2000 = 0.0145; %let HI2001 = 0.0145; %let HI2002 = 0.0145; %let HI2003 = 0.0145; %let HI2004 = 0.0145; %let HI2005 = 0.0145; %let HI2006 = 0.0145; %let HI2007 = 0.0145; %let HI2008 = 0.0145; %let HI2009 = 0.0145; %let HI2010 = 0.0145; %let HI2011 = 0.0145; %let HI2012 = 0.0145; %let HI2013 = 0.0145; %let HI2014 = 0.0145; %let HI2015 = 0.0145; %let HI2016 = 0.0145; %let HI2017 = 0.0145; %let HI2018 = 0.0145; %let HI2019 = 0.0145; * Define tax rate bases: Medicare Hospital Insurance (HI) program, the taxable maximum was the same as that for the OASDI program for 1966-1990. Separate HI taxable maximums of $125,000, $130,200, and $135,000 were applicable in 1991-93, respectively. After 1993, there has been no limitation on HI-taxable earnings. http://www.ssa.gov/oact/COLA/cbb.html#Series ; %let OASDI_CAP1960 = 4800; %let OASDI_CAP1961 = 4800; %let OASDI_CAP1962 = 4800; %let OASDI_CAP1963 = 4800; %let OASDI_CAP1964 = 4800; %let OASDI_CAP1965 = 4800; %let OASDI_CAP1966 = 6600; %let OASDI_CAP1967 = 6600; %let OASDI_CAP1968 = 7800; %let OASDI_CAP1969 = 7800; %let OASDI_CAP1970 = 7800; %let OASDI_CAP1971 = 7800; %let OASDI_CAP1972 = 9000; %let OASDI_CAP1973 = 10800; %let OASDI_CAP1974 = 13200; %let OASDI_CAP1975 = 14100; %let OASDI_CAP1976 = 15300; %let OASDI_CAP1977 = 16500; %let OASDI_CAP1978 = 17700; %let OASDI_CAP1979 = 22900; %let OASDI_CAP1980 = 25900; %let OASDI_CAP1981 = 29700; %let OASDI_CAP1982 = 32400; %let OASDI_CAP1983 = 35700; %let OASDI_CAP1984 = 37800; %let OASDI_CAP1985 = 39600; %let OASDI_CAP1986 = 42000; %let OASDI_CAP1987 = 43800; %let OASDI_CAP1988 = 45000; %let OASDI_CAP1989 = 48000; %let OASDI_CAP1990 = 51300; %let OASDI_CAP1991 = 53400; %let OASDI_CAP1992 = 55500; %let OASDI_CAP1993 = 57600; %let OASDI_CAP1994 = 60600; %let OASDI_CAP1995 = 61200; %let OASDI_CAP1996 = 62700; %let OASDI_CAP1997 = 65400; %let OASDI_CAP1998 = 68400; %let OASDI_CAP1999 = 72600; %let OASDI_CAP2000 = 76200; %let OASDI_CAP2001 = 80400; %let OASDI_CAP2002 = 84900; %let OASDI_CAP2003 = 87000; %let OASDI_CAP2004 = 87900; %let OASDI_CAP2005 = 90000; %let OASDI_CAP2006 = 94200; %let OASDI_CAP2007 = 97500; %let OASDI_CAP2008 = 102000; %let OASDI_CAP2009 = 106800; %let OASDI_CAP2010 = 106800; %let OASDI_CAP2011 = 106800; %let OASDI_CAP2012 = 110100; %let OASDI_CAP2013 = 113700; %let OASDI_CAP2014 = 117000; %let OASDI_CAP2015 = 118500; %let OASDI_CAP2016 = 118500; %let OASDI_CAP2017 = 127200; %let HI_CAP1960 = 4800; %let HI_CAP1961 = 4800; %let HI_CAP1962 = 4800; %let HI_CAP1963 = 4800; %let HI_CAP1964 = 4800; %let HI_CAP1965 = 4800; %let HI_CAP1966 = 6600; %let HI_CAP1967 = 6600; %let HI_CAP1968 = 7800; %let HI_CAP1969 = 7800; %let HI_CAP1970 = 7800; %let HI_CAP1971 = 7800; %let HI_CAP1972 = 9000; %let HI_CAP1973 = 10800; %let HI_CAP1974 = 13200; %let HI_CAP1975 = 14100; %let HI_CAP1976 = 15300; %let HI_CAP1977 = 16500; %let HI_CAP1978 = 17700; %let HI_CAP1979 = 22900; %let HI_CAP1980 = 25900; %let HI_CAP1981 = 29700; %let HI_CAP1982 = 32400; %let HI_CAP1983 = 35700; %let HI_CAP1984 = 37800; %let HI_CAP1985 = 39600; %let HI_CAP1986 = 42000; %let HI_CAP1987 = 43800; %let HI_CAP1988 = 45000; %let HI_CAP1989 = 48000; %let HI_CAP1990 = 51300; %let HI_CAP1991 = 125000; %let HI_CAP1992 = 130200; %let HI_CAP1993 = 135000; %let HI_CAP1994 = 9999999999999; %let HI_CAP1995 = 9999999999999; %let HI_CAP1996 = 9999999999999; %let HI_CAP1997 = 9999999999999; %let HI_CAP1998 = 9999999999999; %let HI_CAP1999 = 9999999999999; %let HI_CAP2000 = 9999999999999; %let HI_CAP2001 = 9999999999999; %let HI_CAP2002 = 9999999999999; %let HI_CAP2003 = 9999999999999; %let HI_CAP2004 = 9999999999999; %let HI_CAP2005 = 9999999999999; %let HI_CAP2006 = 9999999999999; %let HI_CAP2007 = 9999999999999; %let HI_CAP2008 = 9999999999999; %let HI_CAP2009 = 9999999999999; %let HI_CAP2010 = 9999999999999; %let HI_CAP2011 = 9999999999999; %let HI_CAP2012 = 9999999999999; %let HI_CAP2013 = 9999999999999; %let HI_CAP2014 = 9999999999999; %let HI_CAP2015 = 9999999999999; %let HI_CAP2016 = 9999999999999; %let HI_CAP2017 = 9999999999999; %let HI_CAP2018 = 9999999999999; * CPI-U (BEA); %let cpi1937 = 14.4; %let cpi1938 = 14.1; %let cpi1939 = 13.9; %let cpi1940 = 14.0; %let cpi1941 = 14.7; %let cpi1942 = 16.3; %let cpi1943 = 17.3; %let cpi1944 = 17.6; %let cpi1945 = 18.0; %let cpi1946 = 19.5; %let cpi1947 = 22.3; %let cpi1948 = 24.1; %let cpi1949 = 23.8; %let cpi1950 = 24.1; %let cpi1951 = 26.0; %let cpi1952 = 26.5; %let cpi1953 = 26.7; %let cpi1954 = 26.9; %let cpi1955 = 26.8; %let cpi1956 = 27.2; %let cpi1957 = 28.1; %let cpi1958 = 28.9; %let cpi1959 = 29.1; %let cpi1960 = 29.6; %let cpi1961 = 29.9; %let cpi1962 = 30.2; %let cpi1963 = 30.6; %let cpi1964 = 31.0; %let cpi1965 = 31.5; %let cpi1966 = 32.4; %let cpi1967 = 33.4; %let cpi1968 = 34.8; %let cpi1969 = 36.7; %let cpi1970 = 38.8; %let cpi1971 = 40.5; %let cpi1972 = 41.8; %let cpi1973 = 44.4; %let cpi1974 = 49.3; %let cpi1975 = 53.8; %let cpi1976 = 56.9; %let cpi1977 = 60.6; %let cpi1978 = 65.2; %let cpi1979 = 72.6; %let cpi1980 = 82.4; %let cpi1981 = 90.9; %let cpi1982 = 96.5; %let cpi1983 = 99.6; %let cpi1984 = 103.9; %let cpi1985 = 107.6; %let cpi1986 = 109.6; %let cpi1987 = 113.6; %let cpi1988 = 118.3; %let cpi1989 = 124.0; %let cpi1990 = 130.7; %let cpi1991 = 136.2; %let cpi1992 = 140.3; %let cpi1993 = 144.5; %let cpi1994 = 148.2; %let cpi1995 = 152.4; %let cpi1996 = 156.9; %let cpi1997 = 160.5; %let cpi1998 = 163.0; %let cpi1999 = 166.6; %let cpi2000 = 172.2; %let cpi2001 = 177.1; %let cpi2002 = 179.9; %let cpi2003 = 184.0; %let cpi2004 = 188.9; %let cpi2005 = 195.3; %let cpi2006 = 201.6; %let cpi2007 = 207.3; %let cpi2008 = 215.303; %let cpi2009 = 214.537; %let cpi2010 = 218.056; %let cpi2011 = 224.939; %let cpi2012 = 229.594; %let cpi2013 = 232.957; %let cpi2014 = 236.736; %let cpi2015 = 237.017; %let cpi2016 = 240.008; * NIPA based Corp data (1960 state tax removes fiduciary amount); %let totcorpNIPA1960=18532; %let totctaxNIPA1960=21885; %let ntint1960=1334; %let esi1960=6395; %let bpr1960=8799; %let othtx1960=0; %let sitx1960=2343; %let otx1960=28309; %let subtr1960=596; %let npgv1960=1651; %let fed1960=897; %let retadj1960=12102; %let mid1960=7051; %let totcorpNIPA1961=19154; %let totctaxNIPA1961=22203; %let ntint1961=0; %let esi1961=0; %let bpr1961=9359; %let othtx1961=0; %let sitx1961=2603; %let otx1961=29388; %let subtr1961=-113; %let npgv1961=1583; %let fed1961=687; %let retadj1961=0; %let mid1961=7716; %let totcorpNIPA1962=24921; %let totctaxNIPA1962=23296; %let ntint1962=1604; %let esi1962=7631; %let bpr1962=10036; %let othtx1962=0; %let sitx1962=2980; %let otx1962=31424; %let subtr1962=-156; %let npgv1962=1721; %let fed1962=799; %let retadj1962=13157; %let mid1962=8632; %let totcorpNIPA1963=27901; %let totctaxNIPA1963=25491; %let ntint1963=0; %let esi1963=0; %let bpr1963=10426; %let othtx1963=0; %let sitx1963=3198; %let otx1963=33141; %let subtr1963=295; %let npgv1963=2266; %let fed1963=880; %let retadj1963=0; %let mid1963=9351; %let totcorpNIPA1964=31359; %let totctaxNIPA1964=26573; %let ntint1964=1898; %let esi1964=9242; %let bpr1964=10978; %let othtx1964=0; %let sitx1964=3751; %let otx1964=35582; %let subtr1964=275; %let npgv1964=2412; %let fed1964=1582; %let retadj1964=15025; %let mid1964=10297; %let totcorpNIPA1965=38019; %let totctaxNIPA1965=29768; %let ntint1965=0; %let esi1965=0; %let bpr1965=11527; %let othtx1965=0; %let sitx1965=4123; %let otx1965=37522; %let subtr1965=478; %let npgv1965=2443; %let fed1965=1297; %let retadj1965=0; %let mid1965=11262; %let totcorpNIPA1966=41571; %let totctaxNIPA1966=32232; %let ntint1966=2237; %let esi1966=11391; %let bpr1966=11968; %let othtx1966=0; %let sitx1966=5097; %let otx1966=38676; %let subtr1966=-557; %let npgv1966=2188; %let fed1966=1649; %let retadj1966=18356; %let mid1966=12150; %let totcorpNIPA1967=39457; %let totctaxNIPA1967=30992; %let ntint1967=2438; %let esi1967=12466; %let bpr1967=12911; %let othtx1967=0; %let sitx1967=6112; %let otx1967=40973; %let subtr1967=-183; %let npgv1967=2240; %let fed1967=1907; %let retadj1967=19975; %let mid1967=12862; %let totcorpNIPA1968=38584; %let totctaxNIPA1968=37164; %let ntint1968=2735; %let esi1968=14815; %let bpr1968=14058; %let othtx1968=0; %let sitx1968=7841; %let otx1968=46511; %let subtr1968=9; %let npgv1968=2555; %let fed1968=2464; %let retadj1968=19720; %let mid1968=13949; %let totcorpNIPA1969=34200; %let totctaxNIPA1969=36958; %let ntint1969=3150; %let esi1969=16798; %let bpr1969=15117; %let othtx1969=0; %let sitx1969=9769; %let otx1969=51093; %let subtr1969=264; %let npgv1969=2555; %let fed1969=3019; %let retadj1969=22207; %let mid1969=15368; %let totcorpNIPA1970=27180; %let totctaxNIPA1970=31263; %let ntint1970=3650; %let esi1970=19481; %let bpr1970=16606; %let othtx1970=0; %let sitx1970=10903; %let otx1970=54739; %let subtr1970=-420; %let npgv1970=1659; %let fed1970=3494; %let retadj1970=23172; %let mid1970=16727; %let totcorpNIPA1971=37455; %let totctaxNIPA1971=34808; %let ntint1971=4254; %let esi1971=21385; %let bpr1971=18369; %let othtx1971=0; %let sitx1971=12440; %let otx1971=60048; %let subtr1971=-518; %let npgv1971=1571; %let fed1971=3357; %let retadj1971=25759; %let mid1971=18844; %let totcorpNIPA1972=48035; %let totctaxNIPA1972=39110; %let ntint1972=4897; %let esi1972=24481; %let bpr1972=19447; %let othtx1972=0; %let sitx1972=16699; %let otx1972=64701; %let subtr1972=-1857; %let npgv1972=2312; %let fed1972=3231; %let retadj1972=28887; %let mid1972=21747; %let totcorpNIPA1973=53510; %let totctaxNIPA1973=45632; %let ntint1973=5496; %let esi1973=27573; %let bpr1973=20565; %let othtx1973=0; %let sitx1973=18343; %let otx1973=70865; %let subtr1973=510; %let npgv1973=1862; %let fed1973=4341; %let retadj1973=26193; %let mid1973=25290; %let totcorpNIPA1974=39701; %let totctaxNIPA1974=47235; %let ntint1974=6253; %let esi1974=31627; %let bpr1974=21408; %let othtx1974=0; %let sitx1974=20351; %let otx1974=75922; %let subtr1974=3481; %let npgv1974=2251; %let fed1974=5550; %let retadj1974=25925; %let mid1974=29035; %let totcorpNIPA1975=54253; %let totctaxNIPA1975=46264; %let ntint1975=7192; %let esi1975=37444; %let bpr1975=23067; %let othtx1975=0; %let sitx1975=21883; %let otx1975=81908; %let subtr1975=4542; %let npgv1975=1119; %let fed1975=5382; %let retadj1975=30306; %let mid1975=32571; %let totcorpNIPA1976=70036; %let totctaxNIPA1976=59418; %let ntint1976=8132; %let esi1976=45978; %let bpr1976=24881; %let othtx1976=0; %let sitx1976=26259; %let otx1976=88141; %let subtr1976=4011; %let npgv1976=3199; %let fed1976=5870; %let retadj1976=27618; %let mid1976=37470; %let totcorpNIPA1977=86573; %let totctaxNIPA1977=68504; %let ntint1977=8893; %let esi1977=55513; %let bpr1977=26646; %let othtx1977=0; %let sitx1977=29763; %let otx1977=96464; %let subtr1977=981; %let npgv1977=3726; %let fed1977=5937; %let retadj1977=28638; %let mid1977=44495; %let totcorpNIPA1978=102918; %let totctaxNIPA1978=77852; %let ntint1978=9684; %let esi1978=65736; %let bpr1978=26498; %let othtx1978=0; %let sitx1978=34981; %let otx1978=107150; %let subtr1978=1438; %let npgv1978=5212; %let fed1978=7006; %let retadj1978=30103; %let mid1978=53276; %let totcorpNIPA1979=101444; %let totctaxNIPA1979=80737; %let ntint1979=11206; %let esi1979=74981; %let bpr1979=26384; %let othtx1979=0; %let sitx1979=37541; %let otx1979=115698; %let subtr1979=4221; %let npgv1979=6226; %let fed1979=9279; %let retadj1979=38047; %let mid1979=64926; %let totcorpNIPA1980=72300; %let totctaxNIPA1980=75484; %let ntint1980=12583; %let esi1980=85247; %let bpr1980=27806; %let othtx1980=0; %let sitx1980=41895; %let otx1980=131504; %let subtr1980=4197; %let npgv1980=6710; %let fed1980=11706; %let retadj1980=41171; %let mid1980=77652; %let totcorpNIPA1981=89399; %let totctaxNIPA1981=70315; %let ntint1981=14849; %let esi1981=96941; %let bpr1981=31458; %let othtx1981=0; %let sitx1981=47188; %let otx1981=158564; %let subtr1981=5440; %let npgv1981=9560; %let fed1981=14024; %let retadj1981=37948; %let mid1981=90680; %let totcorpNIPA1982=85642; %let totctaxNIPA1982=51294; %let ntint1982=17631; %let esi1982=107957; %let bpr1982=35262; %let othtx1982=0; %let sitx1982=51137; %let otx1982=155633; %let subtr1982=4299; %let npgv1982=12798; %let fed1982=15205; %let retadj1982=48248; %let mid1982=104541; %let totcorpNIPA1983=115655; %let totctaxNIPA1983=66419; %let ntint1983=20992; %let esi1983=117516; %let bpr1983=38337; %let othtx1983=0; %let sitx1983=57457; %let otx1983=171404; %let subtr1983=377; %let npgv1983=15860; %let fed1983=14229; %let retadj1983=48707; %let mid1983=115071; %let totcorpNIPA1984=149543; %let totctaxNIPA1984=81477; %let ntint1984=24044; %let esi1984=128190; %let bpr1984=42078; %let othtx1984=0; %let sitx1984=66566; %let otx1984=190073; %let subtr1984=8093; %let npgv1984=18979; %let fed1984=16054; %let retadj1984=45178; %let mid1984=129848; %let totcorpNIPA1985=157536; %let totctaxNIPA1985=81610; %let ntint1985=27362; %let esi1985=141706; %let bpr1985=46144; %let othtx1985=0; %let sitx1985=71139; %let otx1985=200642; %let subtr1985=12700; %let npgv1985=22786; %let fed1985=17796; %let retadj1985=63218; %let mid1985=145435; %let totcorpNIPA1986=108519; %let totctaxNIPA1986=91871; %let ntint1986=31171; %let esi1986=153444; %let bpr1986=51010; %let othtx1986=0; %let sitx1986=76389; %let otx1986=207215; %let subtr1986=11066; %let npgv1986=25211; %let fed1986=17804; %let retadj1986=67209; %let mid1986=160479; %let totcorpNIPA1987=123230; %let totctaxNIPA1987=112702; %let ntint1987=30720; %let esi1987=166826; %let bpr1987=55112; %let othtx1987=0; %let sitx1987=84821; %let otx1987=221123; %let subtr1987=3012; %let npgv1987=25686; %let fed1987=17739; %let retadj1987=57647; %let mid1987=171605; %let totcorpNIPA1988=143330; %let totctaxNIPA1988=124266; %let ntint1988=32811; %let esi1988=187905; %let bpr1988=60149; %let othtx1988=0; %let sitx1988=89384; %let otx1988=237968; %let subtr1988=3253; %let npgv1988=29891; %let fed1988=17364; %let retadj1988=37401; %let mid1988=183778; %let totcorpNIPA1989=110199; %let totctaxNIPA1989=124422; %let ntint1989=37590; %let esi1989=208068; %let bpr1989=66814; %let othtx1989=0; %let sitx1989=100977; %let otx1989=249003; %let subtr1989=10838; %let npgv1989=36354; %let fed1989=21646; %let retadj1989=51672; %let mid1989=199927; %let totcorpNIPA1990=102666; %let totctaxNIPA1990=121816; %let ntint1990=40228; %let esi1990=231916; %let bpr1990=72798; %let othtx1990=0; %let sitx1990=108224; %let otx1990=263457; %let subtr1990=12186; %let npgv1990=34696; %let fed1990=23608; %let retadj1990=44262; %let mid1990=214446; %let totcorpNIPA1991=132225; %let totctaxNIPA1991=117813; %let ntint1991=43102; %let esi1991=252140; %let bpr1991=80678; %let othtx1991=0; %let sitx1991=110272; %let otx1991=281020; %let subtr1991=11401; %let npgv1991=36073; %let fed1991=20778; %let retadj1991=37149; %let mid1991=220132; %let totcorpNIPA1992=137067; %let totctaxNIPA1992=131914; %let ntint1992=45728; %let esi1992=283743; %let bpr1992=85907; %let othtx1992=0; %let sitx1992=118852; %let otx1992=298698; %let subtr1992=9631; %let npgv1992=37623; %let fed1992=16774; %let retadj1992=51935; %let mid1992=222199; %let totcorpNIPA1993=145644; %let totctaxNIPA1993=155047; %let ntint1993=46459; %let esi1993=304432; %let bpr1993=88424; %let othtx1993=0; %let sitx1993=124622; %let otx1993=315867; %let subtr1993=2708; %let npgv1993=38934; %let fed1993=15987; %let retadj1993=53960; %let mid1993=219400; %let totcorpNIPA1994=192800; %let totctaxNIPA1994=172671; %let ntint1994=48297; %let esi1994=316785; %let bpr1994=95566; %let othtx1994=0; %let sitx1994=130561; %let otx1994=345879; %let subtr1994=8191; %let npgv1994=42198; %let fed1994=20470; %let retadj1994=45347; %let mid1994=223561; %let totcorpNIPA1995=226228; %let totctaxNIPA1995=194449; %let ntint1995=48521; %let esi1995=311565; %let bpr1995=98424; %let othtx1995=0; %let sitx1995=139979; %let otx1995=355324; %let subtr1995=10153; %let npgv1995=47641; %let fed1995=23389; %let retadj1995=41224; %let mid1995=243938; %let totcorpNIPA1996=251056; %let totctaxNIPA1996=211386; %let ntint1996=48218; %let esi1996=310906; %let bpr1996=104707; %let othtx1996=0; %let sitx1996=150491; %let otx1996=368402; %let subtr1996=17415; %let npgv1996=53597; %let fed1996=20083; %let retadj1996=37963; %let mid1996=252927; %let totcorpNIPA1997=280896; %let totctaxNIPA1997=224762; %let ntint1997=49018; %let esi1997=312928; %let bpr1997=111873; %let othtx1997=0; %let sitx1997=162754; %let otx1997=388085; %let subtr1997=16251; %let npgv1997=57977; %let fed1997=20659; %let retadj1997=33767; %let mid1997=268715; %let totcorpNIPA1998=198672; %let totctaxNIPA1998=221805; %let ntint1998=50224; %let esi1998=335118; %let bpr1998=117221; %let othtx1998=0; %let sitx1998=180729; %let otx1998=408465; %let subtr1998=27711; %let npgv1998=60033; %let fed1998=26561; %let retadj1998=21585; %let mid1998=280916; %let totcorpNIPA1999=223549; %let totctaxNIPA1999=233374; %let ntint1999=53011; %let esi1999=361994; %let bpr1999=125008; %let othtx1999=0; %let sitx1999=192862; %let otx1999=430783; %let subtr1999=22604; %let npgv1999=57351; %let fed1999=25410; %let retadj1999=17612; %let mid1999=299645; %let totcorpNIPA2000=131426; %let totctaxNIPA2000=239748; %let ntint2000=54599; %let esi2000=402692; %let bpr2000=132807; %let othtx2000=0; %let sitx2000=214305; %let otx2000=453887; %let subtr2000=39475; %let npgv2000=57745; %let fed2000=25344; %let retadj2000=9624; %let mid2000=330242; %let totcorpNIPA2001=180170; %let totctaxNIPA2001=176207; %let ntint2001=55581; %let esi2001=437949; %let bpr2001=139387; %let othtx2001=0; %let sitx2001=220229; %let otx2001=459672; %let subtr2001=40423; %let npgv2001=51687; %let fed2001=27089; %let retadj2001=21227; %let mid2001=351232; %let totcorpNIPA2002=314653; %let totctaxNIPA2002=167841; %let ntint2002=54563; %let esi2002=472444; %let bpr2002=150802; %let othtx2002=0; %let sitx2002=199245; %let otx2002=473334; %let subtr2002=39273; %let npgv2002=52392; %let fed2002=24495; %let retadj2002=25011; %let mid2002=354777; %let totcorpNIPA2003=378625; %let totctaxNIPA2003=221745; %let ntint2003=53749; %let esi2003=525466; %let bpr2003=160297; %let othtx2003=0; %let sitx2003=202679; %let otx2003=501022; %let subtr2003=27202; %let npgv2003=49669; %let fed2003=22022; %let retadj2003=24264; %let mid2003=348709; %let totcorpNIPA2004=413162; %let totctaxNIPA2004=288015; %let ntint2004=52032; %let esi2004=564446; %let bpr2004=170545; %let othtx2004=0; %let sitx2004=221188; %let otx2004=537760; %let subtr2004=34963; %let npgv2004=46983; %let fed2004=18078; %let retadj2004=28821; %let mid2004=353267; %let totcorpNIPA2005=484817; %let totctaxNIPA2005=390916; %let ntint2005=57688; %let esi2005=607514; %let bpr2005=183903; %let othtx2005=0; %let sitx2005=248054; %let otx2005=583212; %let subtr2005=32998; %let npgv2005=44496; %let fed2005=21468; %let retadj2005=21279; %let mid2005=402922; %let totcorpNIPA2006=447140; %let totctaxNIPA2006=444308; %let ntint2006=72922; %let esi2006=615106; %let bpr2006=196762; %let othtx2006=0; %let sitx2006=272253; %let otx2006=616925; %let subtr2006=31124; %let npgv2006=53941; %let fed2006=29052; %let retadj2006=26814; %let mid2006=463502; %let totcorpNIPA2007=264552; %let totctaxNIPA2007=410932; %let ntint2007=79303; %let esi2007=633793; %let bpr2007=212266; %let othtx2007=0; %let sitx2007=291808; %let otx2007=630734; %let subtr2007=43976; %let npgv2007=58502; %let fed2007=34598; %let retadj2007=10917; %let mid2007=510903; %let totcorpNIPA2008=167349; %let totctaxNIPA2008=277411; %let ntint2008=79799; %let esi2008=647744; %let bpr2008=217607; %let othtx2008=0; %let sitx2008=301834; %let otx2008=628145; %let subtr2008=61812; %let npgv2008=68356; %let fed2008=31689; %let retadj2008=3481; %let mid2008=513820; %let totcorpNIPA2009=552898; %let totctaxNIPA2009=222014; %let ntint2009=73574; %let esi2009=652551; %let bpr2009=229033; %let othtx2009=0; %let sitx2009=256071; %let otx2009=591042; %let subtr2009=66528; %let npgv2009=42232; %let fed2009=47430; %let retadj2009=9957; %let mid2009=467826; %let totcorpNIPA2010=811899; %let totctaxNIPA2010=291303; %let ntint2010=75162; %let esi2010=660039; %let bpr2010=228945; %let othtx2010=0; %let sitx2010=264261; %let otx2010=622068; %let subtr2010=72603; %let npgv2010=33876; %let fed2010=79268; %let retadj2010=-46274; %let mid2010=425006; %let totcorpNIPA2011=733860; %let totctaxNIPA2011=303671; %let ntint2011=72995; %let esi2011=687210; %let bpr2011=231098; %let othtx2011=0; %let sitx2011=289523; %let otx2011=663448; %let subtr2011=71459; %let npgv2011=43134; %let fed2011=75424; %let retadj2011=-76725; %let mid2011=389636; %let totcorpNIPA2012=691162; %let totctaxNIPA2012=359205; %let ntint2012=71065; %let esi2012=705564; %let bpr2012=232625; %let othtx2012=0; %let sitx2012=310634; %let otx2012=689856; %let subtr2012=46624; %let npgv2012=56509; %let fed2012=88418; %let retadj2012=-105520; %let mid2012=362745; %let totcorpNIPA2013=635808; %let totctaxNIPA2013=388058; %let ntint2013=68092; %let esi2013=731499; %let bpr2013=236330; %let othtx2013=0; %let sitx2013=337509; %let otx2013=726145; %let subtr2013=59121; %let npgv2013=57806; %let fed2013=79633; %let retadj2013=-88931; %let mid2013=333755; %let totcorpNIPA2014=648893; %let totctaxNIPA2014=408416; %let ntint2014=62457; %let esi2014=754366; %let bpr2014=233451; %let othtx2014=0; %let sitx2014=344691; %let otx2014=768089; %let subtr2014=80801; %let npgv2014=64800; %let fed2014=96902; %let retadj2014=-104735; %let mid2014=326351; %let totcorpNIPA2015=570109; %let totctaxNIPA2015=396972; %let ntint2015=61752; %let esi2015=788790; %let bpr2015=229739; %let othtx2015=0; %let sitx2015=370250; %let otx2015=799220; %let subtr2015=107720; %let npgv2015=72859; %let fed2015=110443; %let retadj2015=-125681; %let mid2015=325325; %let xewtx1960=577.245; %let comb1960=0; %let depi1960=7748.35; %let ss1960=12079; %let ui1960=3079; %let xss1960=12079; %let xui1960=3079; %let cash1960=3430; %let mc1960=0; %let ncash1960=1435; %let xfitx1960=2196.001; %let xsitx1960=2536; %let xiptx1960=3856.727; %let xwtx1960=3961.585; %let vet1960=4405; %let xewtx1961=9610; %let comb1961=0; %let depi1961=0; %let ss1961=; %let ui1961=4401; %let xss1961=0; %let xui1961=4401; %let cash1961=0; %let mc1961=0; %let ncash1961=0; %let xfitx1961=42298.15; %let xsitx1961=2603.35; %let xiptx1961=8221; %let xwtx1961=17000; %let vet1961=4732; %let xewtx1962=857.108; %let comb1962=0; %let depi1962=9105.2; %let ss1962=15338; %let ui1962=3182; %let xss1962=15338; %let xui1962=3182; %let cash1962=3818; %let mc1962=0; %let ncash1962=1977; %let xfitx1962=2703.112; %let xsitx1962=745.299; %let xiptx1962=3869.034; %let xwtx1962=3104.089; %let vet1962=4528; %let xewtx1963=12405; %let comb1963=0; %let depi1963=0; %let ss1963=; %let ui1963=3061; %let xss1963=0; %let xui1963=3061; %let cash1963=0; %let mc1963=0; %let ncash1963=0; %let xfitx1963=48608.9; %let xsitx1963=3198.429; %let xiptx1963=9819; %let xwtx1963=21700; %let vet1963=4732; %let xewtx1964=1254.432; %let comb1964=0; %let depi1964=9760.02; %let ss1964=17115; %let ui1964=2776; %let xss1964=17115; %let xui1964=2776; %let cash1964=4256; %let mc1964=0; %let ncash1964=2562; %let xfitx1964=2546.824; %let xsitx1964=1121.64; %let xiptx1964=5184.237; %let xwtx1964=3957.314; %let vet1964=4608; %let xewtx1965=13093; %let comb1965=0; %let depi1965=0; %let ss1965=; %let ui1965=2365; %let xss1965=0; %let xui1965=2365; %let cash1965=0; %let mc1965=0; %let ncash1965=0; %let xfitx1965=50409; %let xsitx1965=4122.988; %let xiptx1965=11660; %let xwtx1965=23400; %let vet1965=4825; %let xewtx1966=1797.296; %let comb1966=0; %let depi1966=13837.84; %let ss1966=20988; %let ui1966=1913; %let xss1966=20988; %let xui1966=1913; %let cash1966=4837; %let mc1966=1008; %let ncash1966=3960; %let xfitx1966=3912.046; %let xsitx1966=1047.126; %let xiptx1966=5230.601; %let xwtx1966=5227.6; %let vet1966=4798; %let xewtx1967=1760.614; %let comb1967=0; %let depi1967=13963.67; %let ss1967=22430; %let ui1967=2237; %let xss1967=22430; %let xui1967=2237; %let cash1967=5463; %let mc1967=4699; %let ncash1967=5411; %let xfitx1967=3149.723; %let xsitx1967=6112; %let xiptx1967=6663.646; %let xwtx1967=6569.417; %let vet1967=5512; %let xewtx1968=1567.547; %let comb1968=0; %let depi1968=15579.66; %let ss1968=26069; %let ui1968=2207; %let xss1968=26069; %let xui1968=2207; %let cash1968=6158; %let mc1968=5890; %let ncash1968=7178; %let xfitx1968=1381.537; %let xsitx1968=7841; %let xiptx1968=7599.223; %let xwtx1968=6144.658; %let vet1968=5804; %let xewtx1969=2368.284; %let comb1969=0; %let depi1969=16532.91; %let ss1969=27923; %let ui1969=2327; %let xss1969=27923; %let xui1969=2327; %let cash1969=7179; %let mc1969=6695; %let ncash1969=8312; %let xfitx1969=7367.548; %let xsitx1969=9769; %let xiptx1969=8482.948; %let xwtx1969=7547.031; %let vet1969=6537; %let xewtx1970=2736.14; %let comb1970=0; %let depi1970=16903.78; %let ss1970=33125; %let ui1970=4186; %let xss1970=33125; %let xui1970=4186; %let cash1970=8874; %let mc1970=7254; %let ncash1970=10923; %let xfitx1970=5169.605; %let xsitx1970=10903; %let xiptx1970=9666.72; %let xwtx1970=8770.219; %let vet1970=7375; %let xewtx1971=2449.913; %let comb1971=0; %let depi1971=17758.1; %let ss1971=38612; %let ui1971=6160; %let xss1971=38612; %let xui1971=6160; %let cash1971=10528; %let mc1971=8049; %let ncash1971=13726; %let xfitx1971=716.803; %let xsitx1971=12440; %let xiptx1971=10418.428; %let xwtx1971=7671.973; %let vet1971=8337; %let xewtx1972=1992.726; %let comb1972=0; %let depi1972=18279.27; %let ss1972=43102; %let ui1972=6033; %let xss1972=43102; %let xui1972=6033; %let cash1972=11598; %let mc1972=8836; %let ncash1972=15935; %let xfitx1972=8530.362; %let xsitx1972=4312.031; %let xiptx1972=10616.642; %let xwtx1972=8449.229; %let vet1972=9304; %let xewtx1973=3260.671; %let comb1973=0; %let depi1973=16680.51; %let ss1973=53231; %let ui1973=4570; %let xss1973=53231; %let xui1973=4570; %let cash1973=12150; %let mc1973=10244; %let ncash1973=18332; %let xfitx1973=634.743; %let xsitx1973=4136.826; %let xiptx1973=12074.754; %let xwtx1973=9857.255; %let vet1973=10101; %let xewtx1974=2651.31; %let comb1974=0; %let depi1974=19962.09; %let ss1974=60404; %let ui1974=7021; %let xss1974=60404; %let xui1974=7021; %let cash1974=14916; %let mc1974=12726; %let ncash1974=22173; %let xfitx1974=1355.11; %let xsitx1974=20351; %let xiptx1974=11606.31; %let xwtx1974=8547.243; %let vet1974=11316; %let xewtx1975=3393.872; %let comb1975=0; %let depi1975=21154.4; %let ss1975=69160; %let ui1975=18140; %let xss1975=69160; %let xui1975=18140; %let cash1975=17116; %let mc1975=15633; %let ncash1975=29304; %let xfitx1975=-4202.322; %let xsitx1975=5188.428; %let xiptx1975=14897.958; %let xwtx1975=9872.348; %let vet1975=13781; %let xewtx1976=4504.64; %let comb1976=0; %let depi1976=23854.11; %let ss1976=78051; %let ui1976=16386; %let xss1976=78051; %let xui1976=16386; %let cash1976=19741; %let mc1976=18795; %let ncash1976=30937; %let xfitx1976=-685.717; %let xsitx1976=26259; %let xiptx1976=17495.901; %let xwtx1976=8625.067; %let vet1976=13733; %let xewtx1977=6881.838; %let comb1977=0; %let depi1977=25930.13; %let ss1977=87022; %let ui1977=13129; %let xss1977=87022; %let xui1977=13129; %let cash1977=20723; %let mc1977=22101; %let ncash1977=33193; %let xfitx1977=2208.239; %let xsitx1977=8185.545; %let xiptx1977=18936.876; %let xwtx1977=11736.648; %let vet1977=13314; %let xewtx1978=6498.457; %let comb1978=0; %let depi1978=30302.12; %let ss1978=95365; %let ui1978=9417; %let xss1978=95365; %let xui1978=9417; %let cash1978=21284; %let mc1978=25543; %let ncash1978=38251; %let xfitx1978=613.16; %let xsitx1978=34981; %let xiptx1978=19585.698; %let xwtx1978=11832.539; %let vet1978=13567; %let xewtx1979=5261.436; %let comb1979=0; %let depi1979=42001.58; %let ss1979=106894; %let ui1979=9692; %let xss1979=106894; %let xui1979=9692; %let cash1979=22479; %let mc1979=29936; %let ncash1979=44206; %let xfitx1979=12078.366; %let xsitx1979=8375.385; %let xiptx1979=19024.383; %let xwtx1979=8428.266; %let vet1979=14127; %let xewtx1980=8479.713; %let comb1980=0; %let depi1980=41259.41; %let ss1980=123398; %let ui1980=16097; %let xss1980=123398; %let xui1980=16097; %let cash1980=26068; %let mc1980=36201; %let ncash1980=55098; %let xfitx1980=2430.561; %let xsitx1980=7870.817; %let xiptx1980=19434.769; %let xwtx1980=15703.28; %let vet1980=14636; %let xewtx1981=8691.931; %let comb1981=0; %let depi1981=41084.99; %let ss1981=143958; %let ui1981=15885; %let xss1981=143958; %let xui1981=3693.432; %let cash1981=27720; %let mc1981=43499; %let ncash1981=60987; %let xfitx1981=9833.237; %let xsitx1981=7903.622; %let xiptx1981=20543.694; %let xwtx1981=15514.401; %let vet1981=15760; %let xewtx1982=9013.288; %let comb1982=0; %let depi1982=36060.96; %let ss1982=159479; %let ui1982=25227; %let xss1982=159479; %let xui1982=5731.506; %let cash1982=28277; %let mc1982=50927; %let ncash1982=62899; %let xfitx1982=19910.722; %let xsitx1982=7291.385; %let xiptx1982=22616.377; %let xwtx1982=16964.77; %let vet1982=16270; %let xewtx1983=7226.743; %let comb1983=0; %let depi1983=35778.22; %let ss1983=170437; %let ui1983=26411; %let xss1983=170437; %let xui1983=7356.722; %let cash1983=29931; %let mc1983=57797; %let ncash1983=69498; %let xfitx1983=13688.634; %let xsitx1983=7179.052; %let xiptx1983=23728.746; %let xwtx1983=9366.44; %let vet1983=16425; %let xewtx1984=3771.81; %let comb1984=0; %let depi1984=37488.33; %let ss1984=179092; %let ui1984=15991; %let xss1984=179092; %let xui1984=2928.72; %let cash1984=31959; %let mc1984=64748; %let ncash1984=72854; %let xfitx1984=373.316; %let xsitx1984=7413.693; %let xiptx1984=24955.749; %let xwtx1984=13585.49; %let vet1984=16265; %let xewtx1985=4084.743; %let comb1985=0; %let depi1985=38010.42; %let ss1985=189486; %let ui1985=15861; %let xss1985=124911.137; %let xui1985=2894.494; %let cash1985=33811; %let mc1985=69720; %let ncash1985=77695; %let xfitx1985=9581.357; %let xsitx1985=5143.212; %let xiptx1985=25493.995; %let xwtx1985=15582.434; %let vet1985=16539; %let xewtx1986=5785.945; %let comb1986=0; %let depi1986=38576.52; %let ss1986=199982; %let ui1986=16467; %let xss1986=129569.795; %let xui1986=2493.638; %let cash1986=36802; %let mc1986=75269; %let ncash1986=83510; %let xfitx1986=-17696.206; %let xsitx1986=5163.822; %let xiptx1986=25759.331; %let xwtx1986=19008.819; %let vet1986=16577; %let xewtx1987=6990.211; %let comb1987=0; %let depi1987=41903.52; %let ss1987=207473; %let ui1987=14625; %let xss1987=130335.918; %let xui1987=2490.091; %let cash1987=38856; %let mc1987=81585; %let ncash1987=88923; %let xfitx1987=22855.341; %let xsitx1987=9693.106; %let xiptx1987=32329.331; %let xwtx1987=23435.219; %let vet1987=16451; %let xewtx1988=9175.654; %let comb1988=0; %let depi1988=43909.64; %let ss1988=220624; %let ui1988=13328; %let xss1988=136987.811; %let xui1988=1803.988; %let cash1988=42849; %let mc1988=86289; %let ncash1988=97051; %let xfitx1988=-11093.875; %let xsitx1988=14914.74; %let xiptx1988=35460.102; %let xwtx1988=29097.711; %let vet1988=16723; %let xewtx1989=8722.82; %let comb1989=0; %let depi1989=47505.44; %let ss1989=234338; %let ui1989=14410; %let xss1989=143137.262; %let xui1989=2448.467; %let cash1989=47402; %let mc1989=98175; %let ncash1989=109543; %let xfitx1989=17400.102; %let xsitx1989=20428.95; %let xiptx1989=37929.926; %let xwtx1989=33325.054; %let vet1989=17202; %let xewtx1990=7146.008; %let comb1990=0; %let depi1990=46343.49; %let ss1990=251356; %let ui1990=18162; %let xss1990=151875.931; %let xui1990=2895.097; %let cash1990=52910; %let mc1990=107638; %let ncash1990=126933; %let xfitx1990=20869.631; %let xsitx1990=23462.26; %let xiptx1990=39148.351; %let xwtx1990=27976.821; %let vet1990=17675; %let xewtx1991=8512.878; %let comb1991=0; %let depi1991=40839.65; %let ss1991=271717; %let ui1991=26787; %let xss1991=164227.939; %let xui1991=3676.072; %let cash1991=59094; %let mc1991=117487; %let ncash1991=157304; %let xfitx1991=9041.482; %let xsitx1991=22553.226; %let xiptx1991=41393.365; %let xwtx1991=32908.263; %let vet1991=18118; %let xewtx1992=9332.915; %let comb1992=0; %let depi1992=41502.79; %let ss1992=289520; %let ui1992=39617; %let xss1992=179234.074; %let xui1992=8486.781; %let cash1992=68387; %let mc1992=132596; %let ncash1992=183024; %let xfitx1992=-5651.432; %let xsitx1992=22262.333; %let xiptx1992=41477.74; %let xwtx1992=31301.813; %let vet1992=18606; %let xewtx1993=11775.683; %let comb1993=0; %let depi1993=39403.44; %let ss1993=305760; %let ui1993=34848; %let xss1993=194526.686; %let xui1993=7434.466; %let cash1993=72334; %let mc1993=146785; %let ncash1993=199914; %let xfitx1993=-2334.136; %let xsitx1993=23013.858; %let xiptx1993=37687.655; %let xwtx1993=36400.883; %let vet1993=19294; %let xewtx1994=13309.079; %let comb1994=0; %let depi1994=42631.59; %let ss1994=320122; %let ui1994=23942; %let xss1994=208562.75; %let xui1994=3800.137; %let cash1994=76262; %let mc1994=164423; %let ncash1994=211268; %let xfitx1994=1613.008; %let xsitx1994=25633.504; %let xiptx1994=40809.315; %let xwtx1994=39471.589; %let vet1994=19691; %let xewtx1995=13519.577; %let comb1995=11646; %let depi1995=44919.95; %let ss1995=335700; %let ui1995=21734; %let xss1995=217294.508; %let xui1995=2492.369; %let cash1995=82921; %let mc1995=181220; %let ncash1995=222620; %let xfitx1995=-8179.439; %let xsitx1995=26398.99; %let xiptx1995=37321.3479999999; %let xwtx1995=44827.435; %let vet1995=20532; %let xewtx1996=14160.365; %let comb1996=12146; %let depi1996=48132.76; %let ss1996=350092; %let ui1996=22274; %let xss1996=220359.151; %let xui1996=3107.539; %let cash1996=86494; %let mc1996=194868; %let ncash1996=231182; %let xfitx1996=-416.139; %let xsitx1996=26675.696; %let xiptx1996=36594.24; %let xwtx1996=46130.735; %let vet1996=21415; %let xewtx1997=14631.085; %let comb1997=12646; %let depi1997=53195.52; %let ss1997=364790; %let ui1997=20103; %let xss1997=225917.928; %let xui1997=3052.838; %let cash1997=87091; %let mc1997=206917; %let ncash1997=234220; %let xfitx1997=8670.35; %let xsitx1997=26429.73; %let xiptx1997=36887.639; %let xwtx1997=48663.322; %let vet1997=22297; %let xewtx1998=15233.099; %let comb1998=13146; %let depi1998=55601.73; %let ss1998=377411; %let ui1998=19693; %let xss1998=223257.499; %let xui1998=3023.331; %let cash1998=89300; %let mc1998=205558; %let ncash1998=242695; %let xfitx1998=32913.852; %let xsitx1998=28821.621; %let xiptx1998=34019.32; %let xwtx1998=50988.435; %let vet1998=23258; %let xewtx1999=13393.484; %let comb1999=13646; %let depi1999=60947.14; %let ss1999=388070; %let ui1999=20509; %let xss1999=224504.272; %let xui1999=3058.285; %let cash1999=92345; %let mc1999=208736; %let ncash1999=258412; %let xfitx1999=3371.222; %let xsitx1999=22790.511; %let xiptx1999=29738.85; %let xwtx1999=47618.087; %let vet1999=24130; %let xewtx2000=18048.992; %let comb2000=13418; %let depi2000=65382.19; %let ss2000=409660; %let ui2000=20741; %let xss2000=223577.68; %let xui2000=3979.482; %let cash2000=94938; %let mc2000=219117; %let ncash2000=275426; %let xfitx2000=4970.292; %let xsitx2000=22691.956; %let xiptx2000=28100.337; %let xwtx2000=59003.967; %let vet2000=24994; %let xewtx2001=18622.468; %let comb2001=14156; %let depi2001=60853.19; %let ss2001=433496; %let ui2001=31899; %let xss2001=238037.411; %let xui2001=5211.847; %let cash2001=97489; %let mc2001=242580; %let ncash2001=313779; %let xfitx2001=101103.438; %let xsitx2001=24916.265; %let xiptx2001=27023.712; %let xwtx2001=62572.477; %let vet2001=26587; %let xewtx2002=21283.205; %let comb2002=13534; %let depi2002=55805.32; %let ss2002=455609; %let ui2002=53481; %let xss2002=250835.669; %let xui2002=10704.372; %let cash2002=106146; %let mc2002=259189; %let ncash2002=346530; %let xfitx2002=30329.581; %let xsitx2002=18094.116; %let xiptx2002=27710.416; %let xwtx2002=69141.273; %let vet2002=29530; %let xewtx2003=31002.845; %let comb2003=12912; %let depi2003=54108.24; %let ss2003=472385; %let ui2003=53174; %let xss2003=259308.712; %let xui2003=9524.074; %let cash2003=115084; %let mc2003=276735; %let ncash2003=371867; %let xfitx2003=22756.303; %let xsitx2003=20292.414; %let xiptx2003=28992.917; %let xwtx2003=81356.989; %let vet2003=31818; %let xewtx2004=41308.047; %let comb2004=12290; %let depi2004=56179.6; %let ss2004=494521; %let ui2004=36424; %let xss2004=263579.627; %let xui2004=3919.931; %let cash2004=121469; %let mc2004=304397; %let ncash2004=413711; %let xfitx2004=-37849.998; %let xsitx2004=19845.081; %let xiptx2004=23680.575; %let xwtx2004=97575.802; %let vet2004=34036; %let xewtx2005=46963; %let comb2005=11668; %let depi2005=58309.46; %let ss2005=521922; %let ui2005=31774; %let xss2005=270837.219; %let xui2005=4081.506; %let cash2005=130117; %let mc2005=332161; %let ncash2005=438689; %let xfitx2005=-9405.268; %let xsitx2005=21569.812; %let xiptx2005=23047.023; %let xwtx2005=111868.566; %let vet2005=36356; %let xewtx2006=45638.601; %let comb2006=11393; %let depi2006=61220.1; %let ss2006=553615; %let ui2006=30367; %let xss2006=215993.445; %let xui2006=4026.746; %let cash2006=134139; %let mc2006=399183; %let ncash2006=436975; %let xfitx2006=16254.6; %let xsitx2006=26913.167; %let xiptx2006=22248.598; %let xwtx2006=118518.052; %let vet2006=38835; %let xewtx2007=35631.853; %let comb2007=12287; %let depi2007=64858.73; %let ss2007=585466; %let ui2007=32739; %let xss2007=206696.146; %let xui2007=3571.855; %let cash2007=139925; %let mc2007=429044; %let ncash2007=468653; %let xfitx2007=36896.5; %let xsitx2007=23970.311; %let xiptx2007=25115.758; %let xwtx2007=108814.851; %let vet2007=41654; %let xewtx2008=36478.273; %let comb2008=13187; %let depi2008=62922.29; %let ss2008=615610; %let ui2008=51147; %let xss2008=203435.737; %let xui2008=7741.603; %let cash2008=159612; %let mc2008=462929; %let ncash2008=585669; %let xfitx2008=119524.2; %let xsitx2008=32383.916; %let xiptx2008=28716.416; %let xwtx2008=118766.929; %let vet2008=44986; %let xewtx2009=31705.296; %let comb2009=12066; %let depi2009=50083.57; %let ss2009=675100; %let ui2009=131210; %let xss2009=221343.346; %let xui2009=48036.37; %let cash2009=165531; %let mc2009=494614; %let ncash2009=590912; %let xfitx2009=-53547.946; %let xsitx2009=21190.298; %let xiptx2009=38779.595; %let xwtx2009=112164.148; %let vet2009=51473; %let xewtx2010=38022.046; %let comb2010=12900; %let depi2010=49744.32; %let ss2010=700953; %let ui2010=138854; %let xss2010=226278.102; %let xui2010=19425.301; %let cash2010=235874; %let mc2010=513820; %let ncash2010=634366; %let xfitx2010=-63903.4; %let xsitx2010=19186.175; %let xiptx2010=34403.979; %let xwtx2010=121719.58; %let vet2010=57873; %let xewtx2011=56018.4729999999; %let comb2011=12452; %let depi2011=50124.44; %let ss2011=724222; %let ui2011=107161; %let xss2011=237415.542; %let xui2011=15834.63; %let cash2011=242257; %let mc2011=536007; %let ncash2011=637408; %let xfitx2011=65020.7; %let xsitx2011=24787.271; %let xiptx2011=35700.664; %let xwtx2011=139439.205; %let vet2011=63164; %let xewtx2012=63447.958; %let comb2012=9716; %let depi2012=51122.97; %let ss2012=773549; %let ui2012=83795; %let xss2012=250583.768; %let xui2012=12985.124; %let cash2012=190781; %let mc2012=556328; %let ncash2012=649126; %let xfitx2012=-44904.7; %let xsitx2012=29206.67; %let xiptx2012=36842.881; %let xwtx2012=147895.847; %let vet2012=70019; %let xewtx2013=60160.997; %let comb2013=7695; %let depi2013=52380.07; %let ss2013=810720; %let ui2013=62330; %let xss2013=261154.931; %let xui2013=10735.896; %let cash2013=191450; %let mc2013=575013; %let ncash2013=668409; %let xfitx2013=36409; %let xsitx2013=34685.98; %let xiptx2013=38713.199; %let xwtx2013=161080.974; %let vet2013=78963; %let xewtx2014=63252.72; %let comb2014=5128; %let depi2014=54077.83; %let ss2014=846595; %let ui2014=35449; %let xss2014=275047.091; %let xui2014=2378.36; %let cash2014=210582; %let mc2014=600907; %let ncash2014=721632; %let xfitx2014=-1619.2; %let xsitx2014=35110.442; %let xiptx2014=39808.761; %let xwtx2014=172785.299; %let vet2014=83615; %let xewtx2015=67608.384; %let comb2015=4573; %let depi2015=57323.83; %let ss2015=884021; %let ui2015=32150; %let xss2015=282633.298; %let xui2015=5075.466; %let cash2015=222634; %let mc2015=633656; %let ncash2015=769053; %let xfitx2015=40658.5; %let xsitx2015=37169.156; %let xiptx2015=38867.468; %let xwtx2015=182104.3; %let vet2015=89732; * Table C12: Corporate ownership by type for Retained Earnings distribution and Table C13 (HH corp, HH debt, Retirement and HH passthrough) for Corp tax distribution; %let FracPenNew1960=0.043; %let FracNPGv1960=0.053; %let Fcp1960=0.53; %let Fdt1960=0.146; %let Frt1960=0.266; %let aFcp1960=0.375; %let aFdt1960=0.103; %let aFrt1960=0.188; %let aFps1960=0.29; %let FracPenNew1961=0.049; %let FracNPGv1961=0.053; %let Fcp1961=0.561; %let Fdt1961=0.127; %let Frt1961=0.252; %let aFcp1961=0.409; %let aFdt1961=0.093; %let aFrt1961=0.184; %let aFps1961=0.27; %let FracPenNew1962=0.049; %let FracNPGv1962=0.053; %let Fcp1962=0.544; %let Fdt1962=0.129; %let Frt1962=0.266; %let aFcp1962=0.393; %let aFdt1962=0.093; %let aFrt1962=0.192; %let aFps1962=0.278; %let FracPenNew1963=0.057; %let FracNPGv1963=0.053; %let Fcp1963=0.552; %let Fdt1963=0.12; %let Frt1963=0.269; %let aFcp1963=0.403; %let aFdt1963=0.087; %let aFrt1963=0.196; %let aFps1963=0.27; %let FracPenNew1964=0.06; %let FracNPGv1964=0.053; %let Fcp1964=0.569; %let Fdt1964=0.111; %let Frt1964=0.262; %let aFcp1964=0.423; %let aFdt1964=0.082; %let aFrt1964=0.195; %let aFps1964=0.257; %let FracPenNew1965=0.064; %let FracNPGv1965=0.053; %let Fcp1965=0.582; %let Fdt1965=0.103; %let Frt1965=0.258; %let aFcp1965=0.436; %let aFdt1965=0.077; %let aFrt1965=0.193; %let aFps1965=0.251; %let FracPenNew1966=0.07; %let FracNPGv1966=0.054; %let Fcp1966=0.537; %let Fdt1966=0.122; %let Frt1966=0.283; %let aFcp1966=0.392; %let aFdt1966=0.089; %let aFrt1966=0.206; %let aFps1966=0.27; %let FracPenNew1967=0.072; %let FracNPGv1967=0.054; %let Fcp1967=0.571; %let Fdt1967=0.106; %let Frt1967=0.265; %let aFcp1967=0.429; %let aFdt1967=0.08; %let aFrt1967=0.199; %let aFps1967=0.249; %let FracPenNew1968=0.074; %let FracNPGv1968=0.054; %let Fcp1968=0.595; %let Fdt1968=0.096; %let Frt1968=0.251; %let aFcp1968=0.455; %let aFdt1968=0.073; %let aFrt1968=0.192; %let aFps1968=0.236; %let FracPenNew1969=0.09; %let FracNPGv1969=0.055; %let Fcp1969=0.525; %let Fdt1969=0.129; %let Frt1969=0.285; %let aFcp1969=0.387; %let aFdt1969=0.095; %let aFrt1969=0.211; %let aFps1969=0.262; %let FracPenNew1970=0.103; %let FracNPGv1970=0.055; %let Fcp1970=0.505; %let Fdt1970=0.129; %let Frt1970=0.306; %let aFcp1970=0.369; %let aFdt1970=0.094; %let aFrt1970=0.224; %let aFps1970=0.269; %let FracPenNew1971=0.119; %let FracNPGv1971=0.055; %let Fcp1971=0.521; %let Fdt1971=0.112; %let Frt1971=0.308; %let aFcp1971=0.382; %let aFdt1971=0.082; %let aFrt1971=0.226; %let aFps1971=0.267; %let FracPenNew1972=0.121; %let FracNPGv1972=0.055; %let Fcp1972=0.548; %let Fdt1972=0.093; %let Frt1972=0.302; %let aFcp1972=0.406; %let aFdt1972=0.069; %let aFrt1972=0.224; %let aFps1972=0.258; %let FracPenNew1973=0.139; %let FracNPGv1973=0.056; %let Fcp1973=0.464; %let Fdt1973=0.121; %let Frt1973=0.355; %let aFcp1973=0.319; %let aFdt1973=0.083; %let aFrt1973=0.245; %let aFps1973=0.312; %let FracPenNew1974=0.172; %let FracNPGv1974=0.058; %let Fcp1974=0.338; %let Fdt1974=0.17; %let Frt1974=0.428; %let aFcp1974=0.213; %let aFdt1974=0.107; %let aFrt1974=0.269; %let aFps1974=0.37; %let FracPenNew1975=0.186; %let FracNPGv1975=0.057; %let Fcp1975=0.365; %let Fdt1975=0.151; %let Frt1975=0.423; %let aFcp1975=0.239; %let aFdt1975=0.099; %let aFrt1975=0.277; %let aFps1975=0.346; %let FracPenNew1976=0.178; %let FracNPGv1976=0.057; %let Fcp1976=0.395; %let Fdt1976=0.135; %let Frt1976=0.41; %let aFcp1976=0.261; %let aFdt1976=0.089; %let aFrt1976=0.271; %let aFps1976=0.339; %let FracPenNew1977=0.201; %let FracNPGv1977=0.058; %let Fcp1977=0.338; %let Fdt1977=0.148; %let Frt1977=0.453; %let aFcp1977=0.214; %let aFdt1977=0.094; %let aFrt1977=0.287; %let aFps1977=0.367; %let FracPenNew1978=0.229; %let FracNPGv1978=0.058; %let Fcp1978=0.31; %let Fdt1978=0.155; %let Frt1978=0.474; %let aFcp1978=0.192; %let aFdt1978=0.095; %let aFrt1978=0.293; %let aFps1978=0.382; %let FracPenNew1979=0.229; %let FracNPGv1979=0.058; %let Fcp1979=0.315; %let Fdt1979=0.161; %let Frt1979=0.461; %let aFcp1979=0.196; %let aFdt1979=0.1; %let aFrt1979=0.286; %let aFps1979=0.379; %let FracPenNew1980=0.22; %let FracNPGv1980=0.057; %let Fcp1980=0.35; %let Fdt1980=0.14; %let Frt1980=0.45; %let aFcp1980=0.223; %let aFdt1980=0.089; %let aFrt1980=0.287; %let aFps1980=0.362; %let FracPenNew1981=0.26; %let FracNPGv1981=0.058; %let Fcp1981=0.298; %let Fdt1981=0.144; %let Frt1981=0.498; %let aFcp1981=0.186; %let aFdt1981=0.09; %let aFrt1981=0.311; %let aFps1981=0.375; %let FracPenNew1982=0.309; %let FracNPGv1982=0.059; %let Fcp1982=0.274; %let Fdt1982=0.143; %let Frt1982=0.525; %let aFcp1982=0.178; %let aFdt1982=0.093; %let aFrt1982=0.342; %let aFps1982=0.349; %let FracPenNew1983=0.345; %let FracNPGv1983=0.06; %let Fcp1983=0.262; %let Fdt1983=0.142; %let Frt1983=0.538; %let aFcp1983=0.177; %let aFdt1983=0.096; %let aFrt1983=0.363; %let aFps1983=0.324; %let FracPenNew1984=0.399; %let FracNPGv1984=0.061; %let Fcp1984=0.214; %let Fdt1984=0.158; %let Frt1984=0.57; %let aFcp1984=0.147; %let aFdt1984=0.109; %let aFrt1984=0.392; %let aFps1984=0.312; %let FracPenNew1985=0.433; %let FracNPGv1985=0.061; %let Fcp1985=0.212; %let Fdt1985=0.155; %let Frt1985=0.575; %let aFcp1985=0.154; %let aFdt1985=0.113; %let aFrt1985=0.418; %let aFps1985=0.274; %let FracPenNew1986=0.411; %let FracNPGv1986=0.062; %let Fcp1986=0.229; %let Fdt1986=0.143; %let Frt1986=0.572; %let aFcp1986=0.17; %let aFdt1986=0.106; %let aFrt1986=0.425; %let aFps1986=0.256; %let FracPenNew1987=0.472; %let FracNPGv1987=0.065; %let Fcp1987=0.182; %let Fdt1987=0.164; %let Frt1987=0.595; %let aFcp1987=0.134; %let aFdt1987=0.12; %let aFrt1987=0.436; %let aFps1987=0.267; %let FracPenNew1988=0.451; %let FracNPGv1988=0.066; %let Fcp1988=0.187; %let Fdt1988=0.174; %let Frt1988=0.574; %let aFcp1988=0.139; %let aFdt1988=0.129; %let aFrt1988=0.425; %let aFps1988=0.259; %let FracPenNew1989=0.442; %let FracNPGv1989=0.074; %let Fcp1989=0.204; %let Fdt1989=0.159; %let Frt1989=0.571; %let aFcp1989=0.155; %let aFdt1989=0.121; %let aFrt1989=0.433; %let aFps1989=0.242; %let FracPenNew1990=0.501; %let FracNPGv1990=0.079; %let Fcp1990=0.157; %let Fdt1990=0.185; %let Frt1990=0.592; %let aFcp1990=0.119; %let aFdt1990=0.14; %let aFrt1990=0.448; %let aFps1990=0.243; %let FracPenNew1991=0.457; %let FracNPGv1991=0.06; %let Fcp1991=0.218; %let Fdt1991=0.155; %let Frt1991=0.57; %let aFcp1991=0.173; %let aFdt1991=0.123; %let aFrt1991=0.453; %let aFps1991=0.205; %let FracPenNew1992=0.452; %let FracNPGv1992=0.06; %let Fcp1992=0.226; %let Fdt1992=0.151; %let Frt1992=0.566; %let aFcp1992=0.183; %let aFdt1992=0.123; %let aFrt1992=0.459; %let aFps1992=0.189; %let FracPenNew1993=0.454; %let FracNPGv1993=0.057; %let Fcp1993=0.236; %let Fdt1993=0.141; %let Frt1993=0.566; %let aFcp1993=0.194; %let aFdt1993=0.116; %let aFrt1993=0.465; %let aFps1993=0.178; %let FracPenNew1994=0.487; %let FracNPGv1994=0.065; %let Fcp1994=0.201; %let Fdt1994=0.175; %let Frt1994=0.566; %let aFcp1994=0.165; %let aFdt1994=0.144; %let aFrt1994=0.465; %let aFps1994=0.179; %let FracPenNew1995=0.462; %let FracNPGv1995=0.063; %let Fcp1995=0.245; %let Fdt1995=0.139; %let Frt1995=0.557; %let aFcp1995=0.205; %let aFdt1995=0.117; %let aFrt1995=0.466; %let aFps1995=0.163; %let FracPenNew1996=0.483; %let FracNPGv1996=0.071; %let Fcp1996=0.237; %let Fdt1996=0.132; %let Frt1996=0.569; %let aFcp1996=0.2; %let aFdt1996=0.111; %let aFrt1996=0.48; %let aFps1996=0.155; %let FracPenNew1997=0.46; %let FracNPGv1997=0.07; %let Fcp1997=0.272; %let Fdt1997=0.105; %let Frt1997=0.562; %let aFcp1997=0.229; %let aFdt1997=0.088; %let aFrt1997=0.474; %let aFps1997=0.156; %let FracPenNew1998=0.456; %let FracNPGv1998=0.067; %let Fcp1998=0.289; %let Fdt1998=0.091; %let Frt1998=0.559; %let aFcp1998=0.245; %let aFdt1998=0.077; %let aFrt1998=0.473; %let aFps1998=0.154; %let FracPenNew1999=0.442; %let FracNPGv1999=0.06; %let Fcp1999=0.318; %let Fdt1999=0.084; %let Frt1999=0.541; %let aFcp1999=0.272; %let aFdt1999=0.072; %let aFrt1999=0.462; %let aFps1999=0.146; %let FracPenNew2000=0.492; %let FracNPGv2000=0.062; %let Fcp2000=0.274; %let Fdt2000=0.084; %let Frt2000=0.581; %let aFcp2000=0.23; %let aFdt2000=0.07; %let aFrt2000=0.487; %let aFps2000=0.161; %let FracPenNew2001=0.522; %let FracNPGv2001=0.063; %let Fcp2001=0.245; %let Fdt2001=0.083; %let Frt2001=0.611; %let aFcp2001=0.203; %let aFdt2001=0.069; %let aFrt2001=0.505; %let aFps2001=0.174; %let FracPenNew2002=0.568; %let FracNPGv2002=0.064; %let Fcp2002=0.195; %let Fdt2002=0.091; %let Frt2002=0.653; %let aFcp2002=0.159; %let aFdt2002=0.074; %let aFrt2002=0.53; %let aFps2002=0.188; %let FracPenNew2003=0.554; %let FracNPGv2003=0.063; %let Fcp2003=0.224; %let Fdt2003=0.08; %let Frt2003=0.636; %let aFcp2003=0.185; %let aFdt2003=0.066; %let aFrt2003=0.525; %let aFps2003=0.174; %let FracPenNew2004=0.554; %let FracNPGv2004=0.064; %let Fcp2004=0.221; %let Fdt2004=0.101; %let Frt2004=0.611; %let aFcp2004=0.181; %let aFdt2004=0.083; %let aFrt2004=0.5; %let aFps2004=0.182; %let FracPenNew2005=0.548; %let FracNPGv2005=0.064; %let Fcp2005=0.227; %let Fdt2005=0.102; %let Frt2005=0.603; %let aFcp2005=0.185; %let aFdt2005=0.083; %let aFrt2005=0.491; %let aFps2005=0.185; %let FracPenNew2006=0.515; %let FracNPGv2006=0.064; %let Fcp2006=0.252; %let Fdt2006=0.09; %let Frt2006=0.593; %let aFcp2006=0.205; %let aFdt2006=0.073; %let aFrt2006=0.483; %let aFps2006=0.187; %let FracPenNew2007=0.561; %let FracNPGv2007=0.065; %let Fcp2007=0.223; %let Fdt2007=0.101; %let Frt2007=0.608; %let aFcp2007=0.179; %let aFdt2007=0.081; %let aFrt2007=0.488; %let aFps2007=0.198; %let FracPenNew2008=0.574; %let FracNPGv2008=0.083; %let Fcp2008=0.154; %let Fdt2008=0.16; %let Frt2008=0.61; %let aFcp2008=0.121; %let aFdt2008=0.126; %let aFrt2008=0.481; %let aFps2008=0.212; %let FracPenNew2009=0.564; %let FracNPGv2009=0.071; %let Fcp2009=0.185; %let Fdt2009=0.134; %let Frt2009=0.61; %let aFcp2009=0.152; %let aFdt2009=0.11; %let aFrt2009=0.501; %let aFps2009=0.179; %let FracPenNew2010=0.548; %let FracNPGv2010=0.068; %let Fcp2010=0.204; %let Fdt2010=0.119; %let Frt2010=0.608; %let aFcp2010=0.168; %let aFdt2010=0.098; %let aFrt2010=0.5; %let aFps2010=0.178; %let FracPenNew2011=0.558; %let FracNPGv2011=0.07; %let Fcp2011=0.192; %let Fdt2011=0.109; %let Frt2011=0.633; %let aFcp2011=0.155; %let aFdt2011=0.088; %let aFrt2011=0.511; %let aFps2011=0.192; %let FracPenNew2012=0.54; %let FracNPGv2012=0.069; %let Fcp2012=0.212; %let Fdt2012=0.095; %let Frt2012=0.629; %let aFcp2012=0.171; %let aFdt2012=0.077; %let aFrt2012=0.508; %let aFps2012=0.193; %let FracPenNew2013=0.518; %let FracNPGv2013=0.068; %let Fcp2013=0.244; %let Fdt2013=0.084; %let Frt2013=0.609; %let aFcp2013=0.198; %let aFdt2013=0.068; %let aFrt2013=0.494; %let aFps2013=0.188; %let FracPenNew2014=0.506; %let FracNPGv2014=0.068; %let Fcp2014=0.257; %let Fdt2014=0.074; %let Frt2014=0.607; %let aFcp2014=0.206; %let aFdt2014=0.059; %let aFrt2014=0.487; %let aFps2014=0.197; %let FracPenNew2015=0.505; %let FracNPGv2015=0.068; %let Fcp2015=0.252; %let Fdt2015=0.081; %let Frt2015=0.603; %let aFcp2015=0.202; %let aFdt2015=0.065; %let aFrt2015=0.483; %let aFps2015=0.199; %let at90cut1960=9424.577; %let at95cut1960=12334.722; %let at99cut1960=23931.167; %let at90cut1961=9424.577; %let at95cut1961=12334.722; %let at99cut1961=23931.167; %let at90cut1962=10187.67; %let at95cut1962=13187.504; %let at99cut1962=26055.093; %let at90cut1963=10187.67; %let at95cut1963=13187.504; %let at99cut1963=26055.093; %let at90cut1964=10995.666; %let at95cut1964=14154.034; %let at99cut1964=30451.065; %let at90cut1965=10995.666; %let at95cut1965=14154.034; %let at99cut1965=30451.065; %let at90cut1966=12386.646; %let at95cut1966=15949.873; %let at99cut1966=33560.755; %let at90cut1967=13304.597; %let at95cut1967=17169.785; %let at99cut1967=36002.919; %let at90cut1968=14034.462; %let at95cut1968=18013.171; %let at99cut1968=36105.384; %let at90cut1969=14916.686; %let at95cut1969=19216.084; %let at99cut1969=37051.831; %let at90cut1970=15699.891; %let at95cut1970=20020.313; %let at99cut1970=38272.515; %let at90cut1971=16742.127; %let at95cut1971=21283.694; %let at99cut1971=40689.214; %let at90cut1972=17550.771; %let at95cut1972=22365.744; %let at99cut1972=42797.185; %let at90cut1973=19011.196; %let at95cut1973=24881.429; %let at99cut1973=48778.353; %let at90cut1974=20049.611; %let at95cut1974=26158.276; %let at99cut1974=52431.119; %let at90cut1975=21135.968; %let at95cut1975=27147.542; %let at99cut1975=53374.974; %let at90cut1976=23236.747; %let at95cut1976=29665.494; %let at99cut1976=58255.508; %let at90cut1977=24328.439; %let at95cut1977=31265.861; %let at99cut1977=61125.115; %let at90cut1978=27452.379; %let at95cut1978=35548.409; %let at99cut1978=70628.047; %let at90cut1979=28504.493; %let at95cut1979=36809; %let at99cut1979=73906.042; %let at90cut1980=30233.051; %let at95cut1980=38551.2; %let at99cut1980=75858.878; %let at90cut1981=33141.484; %let at95cut1981=42361.892; %let at99cut1981=83653.691; %let at90cut1982=34487.847; %let at95cut1982=43527.995; %let at99cut1982=85351.975; %let at90cut1983=36666.692; %let at95cut1983=46371.272; %let at99cut1983=89045.028; %let at90cut1984=39984.943; %let at95cut1984=51234.053; %let at99cut1984=100457.875; %let at90cut1985=42804.9; %let at95cut1985=54876.918; %let at99cut1985=105471.503; %let at90cut1986=44319.439; %let at95cut1986=56020.247; %let at99cut1986=104292.055; %let at90cut1987=47689.32; %let at95cut1987=61110.047; %let at99cut1987=117559.627; %let at90cut1988=50434.95; %let at95cut1988=65991.124; %let at99cut1988=135108.256; %let at90cut1989=53015.814; %let at95cut1989=69530.55; %let at99cut1989=143158.366; %let at90cut1990=54929.537; %let at95cut1990=72051.147; %let at99cut1990=149901.474; %let at90cut1991=56939.003; %let at95cut1991=74534.98; %let at99cut1991=152417.622; %let at90cut1992=59029.032; %let at95cut1992=77329.736; %let at99cut1992=158027.196; %let at90cut1993=60969.935; %let at95cut1993=80370.508; %let at99cut1993=160830.704; %let at90cut1994=63245.018; %let at95cut1994=83905.913; %let at99cut1994=171197.974; %let at90cut1995=67198.917; %let at95cut1995=89393.311; %let at99cut1995=183206.393; %let at90cut1996=70746.251; %let at95cut1996=95152.375; %let at99cut1996=199432.717; %let at90cut1997=74064.695; %let at95cut1997=100647.18; %let at99cut1997=208701.552; %let at90cut1998=78582.74; %let at95cut1998=106314.225; %let at99cut1998=223450.355; %let at90cut1999=82393.904; %let at95cut1999=111684.454; %let at99cut1999=234580.589; %let at90cut2000=86579.303; %let at95cut2000=119429.497; %let at99cut2000=251756.583; %let at90cut2001=90556.616; %let at95cut2001=123964.156; %let at99cut2001=264463.298; %let at90cut2002=92044.792; %let at95cut2002=125128.554; %let at99cut2002=262914.6; %let at90cut2003=95617.644; %let at95cut2003=130100.81; %let at99cut2003=275071.377; %let at90cut2004=99782.547; %let at95cut2004=136256.788; %let at99cut2004=290197.329; %let at90cut2005=102351.28; %let at95cut2005=140217.534; %let at99cut2005=303498.709; %let at90cut2006=107709.621; %let at95cut2006=148901.142; %let at99cut2006=327622.427; %let at90cut2007=109862.873; %let at95cut2007=151437.967; %let at99cut2007=333511.965; %let at90cut2008=114128.617; %let at95cut2008=155846.61; %let at99cut2008=339464.8; %let at90cut2009=113132.028; %let at95cut2009=153117.829; %let at99cut2009=322133.176; %let at90cut2010=117010.086; %let at95cut2010=160047.047; %let at99cut2010=345042.281; %let at90cut2011=122804.492; %let at95cut2011=169321.436; %let at99cut2011=364459.745; %let at90cut2012=125396.626; %let at95cut2012=173266.755; %let at99cut2012=382330.852; %let at90cut2013=128379.695; %let at95cut2013=178007.599; %let at99cut2013=377296.561; %let at90cut2014=132184.551; %let at95cut2014=184099.442; %let at99cut2014=392581.226; %let at90cut2015=136515.285; %let at95cut2015=189262.744; %let at99cut2015=401483.038; %let depinc1960=7748.354; %let depwas1960=6567.539; %let depincap1960=304.371; %let infHH1960=-2862.99; %let infWG1960=-1431.495; %let infbus1960=-398.344; %let infgov1960=4692.828; %let depinc1961=0; %let depwas1961=0; %let depincap1961=0; %let infHH1961=0; %let infWG1961=0; %let infbus1961=0; %let infgov1961=0; %let depinc1962=9105.195; %let depwas1962=8253.816; %let depincap1962=360.249; %let infHH1962=-2508.927; %let infWG1962=-1254.464; %let infbus1962=-80.106; %let infgov1962=3843.497; %let depinc1963=0; %let depwas1963=0; %let depincap1963=0; %let infHH1963=0; %let infWG1963=0; %let infbus1963=0; %let infgov1963=0; %let depinc1964=9760.015; %let depwas1964=8796.455; %let depincap1964=422.546; %let infHH1964=-3837.617; %let infWG1964=-1918.809; %let infbus1964=34.682; %let infgov1964=5721.743; %let depinc1965=0; %let depwas1965=0; %let depincap1965=0; %let infHH1965=0; %let infWG1965=0; %let infbus1965=0; %let infgov1965=0; %let depinc1966=13837.843; %let depwas1966=12562.56; %let depincap1966=629.297; %let infHH1966=-6945.681; %let infWG1966=-3472.841; %let infbus1966=837.123; %let infgov1966=9581.399; %let depinc1967=13963.67; %let depwas1967=12773.312; %let depincap1967=649.355; %let infHH1967=-6994.586; %let infWG1967=-3497.293; %let infbus1967=1334.537; %let infgov1967=9157.342; %let depinc1968=15579.655; %let depwas1968=14390.761; %let depincap1968=747.835; %let infHH1968=-10662.112; %let infWG1968=-5331.056; %let infbus1968=1871.578; %let infgov1968=14121.59; %let depinc1969=16532.91; %let depwas1969=15256.803; %let depincap1969=761.76; %let infHH1969=-13171.151; %let infWG1969=-6585.576; %let infbus1969=4238.974; %let infgov1969=15517.753; %let depinc1970=16903.779; %let depwas1970=15683.934; %let depincap1970=578.631; %let infHH1970=-14512.401; %let infWG1970=-7256.201; %let infbus1970=5371.401; %let infgov1970=16397.201; %let depinc1971=17758.1; %let depwas1971=16270.777; %let depincap1971=940.866; %let infHH1971=-15347.965; %let infWG1971=-7673.983; %let infbus1971=5572.54; %let infgov1971=17449.407; %let depinc1972=18279.266; %let depwas1972=16696.315; %let depincap1972=1084.585; %let infHH1972=-13936.383; %let infWG1972=-6968.191; %let infbus1972=4891.467; %let infgov1972=16013.107; %let depinc1973=16680.515; %let depwas1973=14984.178; %let depincap1973=1073.769; %let infHH1973=-24865.21; %let infWG1973=-12432.605; %let infbus1973=9979.037; %let infgov1973=27318.777; %let depinc1974=19962.087; %let depwas1974=17972.619; %let depincap1974=1574.566; %let infHH1974=-46208; %let infWG1974=-23104; %let infbus1974=21583; %let infgov1974=47729; %let depinc1975=21154.403; %let depwas1975=19104.876; %let depincap1975=1367.589; %let infHH1975=-41411.664; %let infWG1975=-20705.832; %let infbus1975=24030.08; %let infgov1975=38087.416; %let depinc1976=23854.111; %let depwas1976=21595.068; %let depincap1976=1553.966; %let infHH1976=-31576.383; %let infWG1976=-15788.192; %let infbus1976=14047.322; %let infgov1976=33317.252; %let depinc1977=25930.135; %let depwas1977=23530.806; %let depincap1977=1787.239; %let infHH1977=-46155.287; %let infWG1977=-23077.643; %let infbus1977=21129.504; %let infgov1977=48103.427; %let depinc1978=30302.124; %let depwas1978=27102.498; %let depincap1978=2293.288; %let infHH1978=-52837.752; %let infWG1978=-26418.876; %let infbus1978=23381.366; %let infgov1978=55875.262; %let depinc1979=42001.581; %let depwas1979=39629.11; %let depincap1979=2086.652; %let infHH1979=-67275.734; %let infWG1979=-33637.867; %let infbus1979=33699.301; %let infgov1979=67214.3; %let depinc1980=41259.405; %let depwas1980=38197.487; %let depincap1980=3173.908; %let infHH1980=-80236.33; %let infWG1980=-40118.165; %let infbus1980=50050.738; %let infgov1980=70303.756; %let depinc1981=41084.986; %let depwas1981=37564.243; %let depincap1981=3960.05; %let infHH1981=-73269.191; %let infWG1981=-36634.595; %let infbus1981=46967.847; %let infgov1981=62935.939; %let depinc1982=36060.963; %let depwas1982=31867.967; %let depincap1982=4676.88; %let infHH1982=-51463.349; %let infWG1982=-25731.675; %let infbus1982=34307.161; %let infgov1982=42887.863; %let depinc1983=35778.218; %let depwas1983=30884.859; %let depincap1983=5204.069; %let infHH1983=-49813.109; %let infWG1983=-24906.554; %let infbus1983=30001.157; %let infgov1983=44718.506; %let depinc1984=37488.334; %let depwas1984=32337.694; %let depincap1984=4982.781; %let infHH1984=-48607.801; %let infWG1984=-24303.901; %let infbus1984=30327.882; %let infgov1984=42583.82; %let depinc1985=38010.419; %let depwas1985=32416.55; %let depincap1985=5395.409; %let infHH1985=-52408.33; %let infWG1985=-26204.165; %let infbus1985=34151.659; %let infgov1985=44460.836; %let depinc1986=38576.517; %let depwas1986=34212.975; %let depincap1986=6612.057; %let infHH1986=-40233.801; %let infWG1986=-20116.901; %let infbus1986=27805.932; %let infgov1986=32544.769; %let depinc1987=52673.317; %let depwas1987=45941.933; %let depincap1987=6227.106; %let infHH1987=-56605.3479999999; %let infWG1987=-28302.674; %let infbus1987=37811.407; %let infgov1987=47096.615; %let depinc1988=54844.811; %let depwas1988=47308.876; %let depincap1988=6416.196; %let infHH1988=-75299.91; %let infWG1988=-37649.955; %let infbus1988=51527.605; %let infgov1988=61422.26; %let depinc1989=58814.403; %let depwas1989=51176.307; %let depincap1989=6373.763; %let infHH1989=-100677.989; %let infWG1989=-50338.994; %let infbus1989=71790.393; %let infgov1989=79226.591; %let depinc1990=57277.365; %let depwas1990=49554.574; %let depincap1990=6355.388; %let infHH1990=-101448.379; %let infWG1990=-50724.19; %let infbus1990=66590.958; %let infgov1990=85581.611; %let depinc1991=52709.394; %let depwas1991=45394.982; %let depincap1991=6101.136; %let infHH1991=-77071.856; %let infWG1991=-38535.928; %let infbus1991=38993.101; %let infgov1991=76614.684; %let depinc1992=53590.73; %let depwas1992=47549.664; %let depincap1992=5125.85; %let infHH1992=-66176.83; %let infWG1992=-33088.415; %let infbus1992=24889.228; %let infgov1992=74376.018; %let depinc1993=51198.962; %let depwas1993=45313.515; %let depincap1993=5173.994; %let infHH1993=-69842.792; %let infWG1993=-34921.396; %let infbus1993=24040.199; %let infgov1993=80723.988; %let depinc1994=55360.904; %let depwas1994=49123.674; %let depincap1994=4625.188; %let infHH1994=-53794.368; %let infWG1994=-26897.184; %let infbus1994=18331.345; %let infgov1994=62360.207; %let depinc1995=58547.493; %let depwas1995=51490.836; %let depincap1995=6249.42; %let infHH1995=-59131.82; %let infWG1995=-29565.91; %let infbus1995=18040.703; %let infgov1995=70657.028; %let depinc1996=62768.709; %let depwas1996=55338.799; %let depincap1996=7634.637; %let infHH1996=-60928.465; %let infWG1996=-30464.233; %let infbus1996=20119.399; %let infgov1996=71273.298; %let depinc1997=69474.927; %let depwas1997=61679.604; %let depincap1997=11635.052; %let infHH1997=-52715.696; %let infWG1997=-26357.848; %let infbus1997=22838.872; %let infgov1997=56234.672; %let depinc1998=72892.454; %let depwas1998=65759.96; %let depincap1998=12026.027; %let infHH1998=-27905.614; %let infWG1998=-13952.807; %let infbus1998=16331.173; %let infgov1998=25527.248; %let depinc1999=80865.268; %let depwas1999=70991.103; %let depincap1999=12018.514; %let infHH1999=-46455.103; %let infWG1999=-23227.551; %let infbus1999=30624.897; %let infgov1999=39057.757; %let depinc2000=85791.284; %let depwas2000=74570.592; %let depincap2000=14476.135; %let infHH2000=-79073.967; %let infWG2000=-39536.983; %let infbus2000=65519.277; %let infgov2000=53091.673; %let depinc2001=79976.116; %let depwas2001=72730.767; %let depincap2001=6109.279; %let infHH2001=-62568.367; %let infWG2001=-30229.105; %let infbus2001=53482.64; %let infgov2001=39314.832; %let depinc2002=75981.154; %let depwas2002=69632.728; %let depincap2002=3525.15; %let infHH2002=-28129.594; %let infWG2002=-23248.916; %let infbus2002=20616.082; %let infgov2002=30762.429; %let depinc2003=74663.286; %let depwas2003=68901.861; %let depincap2003=3339.628; %let infHH2003=-47397.571; %let infWG2003=-41039.328; %let infbus2003=23382.802; %let infgov2003=65054.097; %let depinc2004=78971.817; %let depwas2004=71952.621; %let depincap2004=4992.043; %let infHH2004=-39478.246; %let infWG2004=-53274.516; %let infbus2004=7205.621; %let infgov2004=85547.141; %let depinc2005=81507.426; %let depwas2005=73695.686; %let depincap2005=6994.614; %let infHH2005=-85251.58; %let infWG2005=-65638.136; %let infbus2005=51160.411; %let infgov2005=99729.305; %let depinc2006=85036.854; %let depwas2006=76620.797; %let depincap2006=9045.643; %let infHH2006=-92146.588; %let infWG2006=-58813.901; %let infbus2006=78445.793; %let infgov2006=72514.697; %let depinc2007=91104.026; %let depwas2007=81374.18; %let depincap2007=11412.443; %let infHH2007=-106362.561; %let infWG2007=-57198.283; %let infbus2007=106790.459; %let infgov2007=56770.386; %let depinc2008=86813.37; %let depwas2008=78656.804; %let depincap2008=5411.301; %let infHH2008=-104115.781; %let infWG2008=-68712.408; %let infbus2008=130309.679; %let infgov2008=42518.51; %let depinc2009=74565.144; %let depwas2009=67791.195; %let depincap2009=3163.041; %let infHH2009=1578.385; %let infWG2009=1652.054; %let infbus2009=-1410.758; %let infgov2009=-1819.681; %let depinc2010=75323.069; %let depwas2010=68995.767; %let depincap2010=2877.038; %let infHH2010=-50392.69; %let infWG2010=-49382.007; %let infbus2010=23988.912; %let infgov2010=75785.785; %let depinc2011=79860.949; %let depwas2011=72834.359; %let depincap2011=4561.268; %let infHH2011=-112160.706; %let infWG2011=-79436.267; %let infbus2011=44973.464; %let infgov2011=146623.508; %let depinc2012=80465.602; %let depwas2012=72977.601; %let depincap2012=5743.017; %let infHH2012=-129310.914; %let infWG2012=-71947.888; %let infbus2012=75446.922; %let infgov2012=125811.88; %let depinc2013=82688.259; %let depwas2013=75961.269; %let depincap2013=4936.295; %let infHH2013=-87407.541; %let infWG2013=-49317.611; %let infbus2013=46212.407; %let infgov2013=90512.744; %let depinc2014=86201.564; %let depwas2014=79352.296; %let depincap2014=5783.995; %let infHH2014=-118383.82; %let infWG2014=-58051.049; %let infbus2014=64971.575; %let infgov2014=111463.294; %let depinc2015=91996.351; %let depwas2015=85386.213; %let depincap2015=5948.932; %let infHH2015=-20698.458; %let infWG2015=-11705.935; %let infbus2015=13672.728; %let infgov2015=18731.665; %let wgu1960=17.153; %let farmu1960=8994.7; %let nfu1960=11145.716; %let rentu1960=2990.05; %let scpu1960=82.665; %let uret1960=3678.335; %let gvsur1960=20025.832; %let gvoth1960=906; %let gvcons1960=78618; %let otxx1960=21902; %let wgu1961=0; %let farmu1961=0; %let nfu1961=0; %let rentu1961=0; %let scpu1961=0; %let uret1961=0; %let gvsur1961=0; %let gvoth1961=1058; %let gvcons1961=0; %let otxx1961=0; %let wgu1962=-1805.161; %let farmu1962=8814.028; %let nfu1962=12389.507; %let rentu1962=3068.245; %let scpu1962=98.011; %let uret1962=4570.23; %let gvsur1962=17992.125; %let gvoth1962=1033; %let gvcons1962=91330; %let otxx1962=24422; %let wgu1963=0; %let farmu1963=0; %let nfu1963=0; %let rentu1963=0; %let scpu1963=0; %let uret1963=0; %let gvsur1963=0; %let gvoth1963=1103; %let gvcons1963=0; %let otxx1963=0; %let wgu1964=1135.488; %let farmu1964=7903.022; %let nfu1964=6202.549; %let rentu1964=2920.715; %let scpu1964=73.183; %let uret1964=7156.57; %let gvsur1964=19146.486; %let gvoth1964=1279; %let gvcons1964=101417; %let otxx1964=27862; %let wgu1965=0; %let farmu1965=0; %let nfu1965=0; %let rentu1965=0; %let scpu1965=0; %let uret1965=0; %let gvsur1965=0; %let gvoth1965=1510; %let gvcons1965=0; %let otxx1965=0; %let wgu1966=-5139.447; %let farmu1966=9102.105; %let nfu1966=21036.806; %let rentu1966=574.138; %let scpu1966=158.105; %let uret1966=5959.835; %let gvsur1966=24404.994; %let gvoth1966=1886; %let gvcons1966=124215; %let otxx1966=30066; %let wgu1967=-8483.794; %let farmu1967=8348.772; %let nfu1967=23487.355; %let rentu1967=878.8; %let scpu1967=151.501; %let uret1967=7326.138; %let gvsur1967=12241.358; %let gvoth1967=2380; %let gvcons1967=141393; %let otxx1967=31961; %let wgu1968=-8139.09; %let farmu1968=8586.955; %let nfu1968=29385.252; %let rentu1968=-321.688; %let scpu1968=165.66; %let uret1968=7040.427; %let gvsur1968=19917.467; %let gvoth1968=2777; %let gvcons1968=157736; %let otxx1968=36723; %let wgu1969=-8409.256; %let farmu1969=9280.86; %let nfu1969=29720.779; %let rentu1969=-310.823; %let scpu1969=179.819; %let uret1969=9680.435; %let gvsur1969=31325.775; %let gvoth1969=3254; %let gvcons1969=170097; %let otxx1969=40329; %let wgu1970=-12440.671; %let farmu1970=10185.919; %let nfu1970=30416.001; %let rentu1970=616.721; %let scpu1970=162.755; %let uret1970=13446.857; %let gvsur1970=7591.453; %let gvoth1970=4079; %let gvcons1970=182778; %let otxx1970=43114; %let wgu1971=-15873.218; %let farmu1971=11146.237; %let nfu1971=35035.002; %let rentu1971=-266.604; %let scpu1971=197.922; %let uret1971=15717.842; %let gvsur1971=-5494.657; %let gvoth1971=4962; %let gvcons1971=198254; %let otxx1971=47480; %let wgu1972=-18719.226; %let farmu1972=12708.191; %let nfu1972=40425.333; %let rentu1972=-135.969; %let scpu1972=329.061; %let uret1972=13543.435; %let gvsur1972=10857.372; %let gvoth1972=5388; %let gvcons1972=213727; %let otxx1972=50874; %let wgu1973=-15015.72; %let farmu1973=21845.724; %let nfu1973=37008.66; %let rentu1973=466.713; %let scpu1973=211.076; %let uret1973=18093.677; %let gvsur1973=24288.435; %let gvoth1973=6118; %let gvcons1973=225821; %let otxx1973=55962; %let wgu1974=-27268.087; %let farmu1974=18132.388; %let nfu1974=54714.759; %let rentu1974=-1398.864; %let scpu1974=271.248; %let uret1974=25198.873; %let gvsur1974=15144.478; %let gvoth1974=6978; %let gvcons1974=252011; %let otxx1974=60982; %let wgu1975=-22267.073; %let farmu1975=18322.945; %let nfu1975=50409.442; %let rentu1975=-1427.681; %let scpu1975=198.992; %let uret1975=31471.136; %let gvsur1975=-40815.148; %let gvoth1975=10206; %let gvcons1975=282679; %let otxx1975=66047; %let wgu1976=-28320.546; %let farmu1976=13729.989; %let nfu1976=63530.446; %let rentu1976=-2363.02; %let scpu1976=185.074; %let uret1976=31390.269; %let gvsur1976=-11445.6; %let gvoth1976=10234; %let gvcons1976=299077; %let otxx1976=71034; %let wgu1977=-24223.455; %let farmu1977=15448.885; %let nfu1977=74137.092; %let rentu1977=-1276.121; %let scpu1977=195.027; %let uret1977=42019.121; %let gvsur1977=11537.476; %let gvoth1977=11199; %let gvcons1977=324467; %let otxx1977=78329; %let wgu1978=-24553.784; %let farmu1978=16341.929; %let nfu1978=87501.921; %let rentu1978=-1544.648; %let scpu1978=220.128; %let uret1978=47990.832; %let gvsur1978=36776.414; %let gvoth1978=14058; %let gvcons1978=352565; %let otxx1978=87894; %let wgu1979=-42503.832; %let farmu1979=20094.66; %let nfu1979=102307.553; %let rentu1979=-536.939; %let scpu1979=211.161; %let uret1979=57749.685; %let gvsur1979=51763.293; %let gvoth1979=15763; %let gvcons1979=385857; %let otxx1979=96118; %let wgu1980=-44318.256; %let farmu1980=13602.244; %let nfu1980=103208.28; %let rentu1980=2412.56; %let scpu1980=57.592; %let uret1980=73382.502; %let gvsur1980=18074.336; %let gvoth1980=21613; %let gvcons1980=434922; %let otxx1980=111531; %let wgu1981=-39307.552; %let farmu1981=26891.078; %let nfu1981=115692.845; %let rentu1981=11194.775; %let scpu1981=909.931; %let uret1981=80225.544; %let gvsur1981=35176.367; %let gvoth1981=21289; %let gvcons1981=485830; %let otxx1981=137005; %let wgu1982=-30000.462; %let farmu1982=23168.895; %let nfu1982=111883.497; %let rentu1982=16123.167; %let scpu1982=540.051; %let uret1982=92691.67; %let gvsur1982=-37004.976; %let gvoth1982=20403; %let gvcons1982=529991; %let otxx1982=132552; %let wgu1983=-15972.123; %let farmu1983=15493.464; %let nfu1983=112041.646; %let rentu1983=20456.889; %let scpu1983=173.446; %let uret1983=117802.271; %let gvsur1983=-55685.377; %let gvoth1983=21864; %let gvcons1983=565674; %let otxx1983=142499; %let wgu1984=-16059.944; %let farmu1984=34047.365; %let nfu1984=141016.893; %let rentu1984=26371.934; %let scpu1984=580.057; %let uret1984=136572.603; %let gvsur1984=-6087.217; %let gvoth1984=22692; %let gvcons1984=600513; %let otxx1984=158595; %let wgu1985=-786.345; %let farmu1985=33044.7; %let nfu1985=130282.708; %let rentu1985=30866.044; %let scpu1985=602.075; %let uret1985=135826.44; %let gvsur1985=-2652.775; %let gvoth1985=23789; %let gvcons1985=655533; %let otxx1985=167617; %let wgu1986=8457.706; %let farmu1986=30058.002; %let nfu1986=129238.045; %let rentu1986=33990.422; %let scpu1986=740.914; %let uret1986=164021.605; %let gvsur1986=-7437.103; %let gvoth1986=25180; %let gvcons1986=702101; %let otxx1986=172933; %let wgu1987=-15908.722; %let farmu1987=30342.644; %let nfu1987=157146.263; %let rentu1987=31100.63; %let scpu1987=1792.448; %let uret1987=158892.418; %let gvsur1987=49388.266; %let gvoth1987=25876; %let gvcons1987=740264; %let otxx1987=185268; %let wgu1988=-13784.421; %let farmu1988=28054.792; %let nfu1988=158901.857; %let rentu1988=19796.206; %let scpu1988=3393.453; %let uret1988=151801.466; %let gvsur1988=69833.956; %let gvoth1988=27805; %let gvcons1988=781810; %let otxx1988=200005; %let wgu1989=4785.212; %let farmu1989=33308.526; %let nfu1989=154581.998; %let rentu1989=16472.15; %let scpu1989=3413.984; %let uret1989=180522.029; %let gvsur1989=74453.725; %let gvoth1989=30897; %let gvcons1989=842342; %let otxx1989=209857; %let wgu1990=9145.386; %let farmu1990=32615.461; %let nfu1990=153133.244; %let rentu1990=16454.133; %let scpu1990=3534.35; %let uret1990=187164.3; %let gvsur1990=32496.17; %let gvoth1990=32482; %let gvcons1990=906011; %let otxx1990=221474; %let wgu1991=9227.882; %let farmu1991=29666.659; %let nfu1991=154790.506; %let rentu1991=19950.531; %let scpu1991=5815.56; %let uret1991=179413.773; %let gvsur1991=-57702.177; %let gvoth1991=35271; %let gvcons1991=954868; %let otxx1991=231817; %let wgu1992=19655.155; %let farmu1992=37335.459; %let nfu1992=159192.291; %let rentu1992=23021.351; %let scpu1992=-4365.203; %let uret1992=201758.47; %let gvsur1992=-96042.061; %let gvoth1992=38245; %let gvcons1992=996895; %let otxx1992=246340; %let wgu1993=32693.447; %let farmu1993=35080.431; %let nfu1993=195951.962; %let rentu1993=24541.549; %let scpu1993=-215.914; %let uret1993=224637.322; %let gvsur1993=-64971.093; %let gvoth1993=40936; %let gvcons1993=1019720; %let otxx1993=261411; %let wgu1994=44881.237; %let farmu1994=42058.46; %let nfu1994=210444.407; %let rentu1994=24381.406; %let scpu1994=-2719.909; %let uret1994=229528.045; %let gvsur1994=-424.517; %let gvoth1994=42178; %let gvcons1994=1047729; %let otxx1994=284040; %let wgu1995=41730.274; %let farmu1995=29826.005; %let nfu1995=223564.063; %let rentu1995=32905.283; %let scpu1995=3171.332; %let uret1995=207137.213; %let gvsur1995=29271.59; %let gvoth1995=44119; %let gvcons1995=1082459; %let otxx1995=293301; %let wgu1996=47802.93; %let farmu1996=44435.558; %let nfu1996=260408.16; %let rentu1996=24265.92; %let scpu1996=14766.068; %let uret1996=208545.753; %let gvsur1996=109885.773; %let gvoth1996=44668; %let gvcons1996=1111200; %let otxx1996=303104; %let wgu1997=55313.817; %let farmu1997=39186.744; %let nfu1997=288091.079; %let rentu1997=24329.686; %let scpu1997=16112.95; %let uret1997=235297.013; %let gvsur1997=206785.308; %let gvoth1997=46255; %let gvcons1997=1157981; %let otxx1997=321439; %let wgu1998=80679.335; %let farmu1998=36362.332; %let nfu1998=325662.083; %let rentu1998=22230.723; %let scpu1998=36487.541; %let uret1998=273901.144; %let gvsur1998=304619.709; %let gvoth1998=49977; %let gvcons1998=1203000; %let otxx1998=339352; %let wgu1999=56571.844; %let farmu1999=34863.73; %let nfu1999=346119.468; %let rentu1999=15748.093; %let scpu1999=31645.578; %let uret1999=249606.175; %let gvsur1999=350639.389; %let gvoth1999=52656; %let gvcons1999=1286674; %let otxx1999=359885; %let wgu2000=100455.125; %let farmu2000=40569.53; %let nfu2000=402346.866; %let rentu2000=10305.351; %let scpu2000=51253.518; %let uret2000=296871.558; %let gvsur2000=420627.64; %let gvoth2000=54681; %let gvcons2000=1372384; %let otxx2000=382098; %let wgu2001=122419.243; %let farmu2001=43072.554; %let nfu2001=479296.807; %let rentu2001=13577.799; %let scpu2001=50512.558; %let uret2001=317323.088; %let gvsur2001=204272.897; %let gvoth2001=61852; %let gvcons2001=1470501; %let otxx2001=385042; %let wgu2002=165635.744; %let farmu2002=34354.305; %let nfu2002=513049.529; %let rentu2002=16137.081; %let scpu2002=41028.339; %let uret2002=345660.706; %let gvsur2002=-150440.148; %let gvoth2002=67895; %let gvcons2002=1574970; %let otxx2002=396940; %let wgu2003=208540.593; %let farmu2003=50336.911; %let nfu2003=502295.065; %let rentu2003=14399.697; %let scpu2003=42531.953; %let uret2003=351667.159; %let gvsur2003=-253676.756; %let gvoth2003=73603; %let gvcons2003=1677669; %let otxx2003=423099; %let wgu2004=201552.58; %let farmu2004=63660.78; %let nfu2004=516046.56; %let rentu2004=14131.178; %let scpu2004=32639.202; %let uret2004=344635.644; %let gvsur2004=-231953.619; %let gvoth2004=85005; %let gvcons2004=1788895; %let otxx2004=457713; %let wgu2005=224569.225; %let farmu2005=58500.38; %let nfu2005=484263.183; %let rentu2005=12699.377; %let scpu2005=18675.594; %let uret2005=344032.976; %let gvsur2005=-48999.026; %let gvoth2005=90924; %let gvcons2005=1895406; %let otxx2005=498570; %let wgu2006=253119.046; %let farmu2006=51235.803; %let nfu2006=551871.045; %let rentu2006=18333.369; %let scpu2006=51466.127; %let uret2006=395778.216; %let gvsur2006=45334.677; %let gvoth2006=92617; %let gvcons2006=2000956; %let otxx2006=528035; %let wgu2007=208215.902; %let farmu2007=52778.454; %let nfu2007=483935.36; %let rentu2007=28015.936; %let scpu2007=93047.907; %let uret2007=437347.157; %let gvsur2007=5658.397; %let gvoth2007=96875; %let gvcons2007=2122015; %let otxx2007=543028; %let wgu2008=228420.783; %let farmu2008=61822.694; %let nfu2008=546520.973; %let rentu2008=38828.161; %let scpu2008=107783.34; %let uret2008=527231.616; %let gvsur2008=-540528.849; %let gvoth2008=192537.405; %let gvcons2008=2283474; %let otxx2008=543054; %let wgu2009=199306.169; %let farmu2009=49596.902; %let nfu2009=514441.089; %let rentu2009=56931.99; %let scpu2009=69608.97; %let uret2009=379225.392; %let gvsur2009=-1183067.459; %let gvoth2009=147788; %let gvcons2009=2356753; %let otxx2009=505733; %let wgu2010=186770.379; %let farmu2010=57752.866; %let nfu2010=516522.48; %let rentu2010=57783.568; %let scpu2010=59745.625; %let uret2010=284980.874; %let gvsur2010=-1235083.441; %let gvoth2010=152007; %let gvcons2010=2435798; %let otxx2010=535657; %let wgu2011=207326.528; %let farmu2011=85262.301; %let nfu2011=568910.608; %let rentu2011=69074.024; %let scpu2011=71787.263; %let uret2011=390895.143; %let gvsur2011=-1071777.994; %let gvoth2011=139900; %let gvcons2011=2443996; %let otxx2011=576583; %let wgu2012=230778.963; %let farmu2012=67169.788; %let nfu2012=608352.62; %let rentu2012=55413.501; %let scpu2012=57588.149; %let uret2012=459498.8; %let gvsur2012=-916462.848; %let gvoth2012=137442; %let gvcons2012=2450508; %let otxx2012=596214; %let wgu2013=222762.667; %let farmu2013=95606.34; %let nfu2013=643363.551; %let rentu2013=53964.881; %let scpu2013=44052.959; %let uret2013=576994.083; %let gvsur2013=-560813.756; %let gvoth2013=135189; %let gvcons2013=2430339; %let otxx2013=632758; %let wgu2014=241553.077; %let farmu2014=76401.204; %let nfu2014=659986.431; %let rentu2014=60209.304; %let scpu2014=35363.023; %let uret2014=610914.779; %let gvsur2014=-483402.109; %let gvoth2014=143393; %let gvcons2014=2462711; %let otxx2014=673246; %let wgu2015=268744.709; %let farmu2015=67575.418; %let nfu2015=657427.489; %let rentu2015=86668.076; %let scpu2015=39274.763; %let uret2015=660843.439; %let gvsur2015=-438793.587; %let gvoth2015=146839; %let gvcons2015=2508125; %let otxx2015=702436; %let ret1_1960=0.672; %let ret2_1960=0.116; %let ret3_1960=0.163; %let ret4_1960=0.022; %let ret5_1960=0.019; %let ret6_1960=0.007; %let ret7_1960=0; %let retx1960=2063.2; %let ret1_1961=0; %let ret2_1961=0; %let ret3_1961=0; %let ret4_1961=0; %let ret5_1961=0; %let ret6_1961=0; %let ret7_1961=0; %let retx1961=2063.2; %let ret1_1962=0.672; %let ret2_1962=0.116; %let ret3_1962=0.163; %let ret4_1962=0.022; %let ret5_1962=0.019; %let ret6_1962=0.007; %let ret7_1962=0; %let retx1962=2230.174; %let ret1_1963=0.61; %let ret2_1963=0.135; %let ret3_1963=0.189; %let ret4_1963=0.028; %let ret5_1963=0.027; %let ret6_1963=0.009; %let ret7_1963=0.001; %let retx1963=2230.174; %let ret1_1964=0.51; %let ret2_1964=0.167; %let ret3_1964=0.235; %let ret4_1964=0.036; %let ret5_1964=0.038; %let ret6_1964=0.013; %let ret7_1964=0.002; %let retx1964=2949.035; %let ret1_1965=0.504; %let ret2_1965=0.173; %let ret3_1965=0.235; %let ret4_1965=0.035; %let ret5_1965=0.037; %let ret6_1965=0.013; %let ret7_1965=0.003; %let retx1965=2949.035; %let ret1_1966=0.542; %let ret2_1966=0.162; %let ret3_1966=0.216; %let ret4_1966=0.031; %let ret5_1966=0.034; %let ret6_1966=0.012; %let ret7_1966=0.003; %let retx1966=4676.079; %let ret1_1967=0.625; %let ret2_1967=0.139; %let ret3_1967=0.169; %let ret4_1967=0.027; %let ret5_1967=0.027; %let ret6_1967=0.01; %let ret7_1967=0.004; %let retx1967=5080.152; %let ret1_1968=0.634; %let ret2_1968=0.137; %let ret3_1968=0.157; %let ret4_1968=0.028; %let ret5_1968=0.029; %let ret6_1968=0.009; %let ret7_1968=0.005; %let retx1968=7593.341; %let ret1_1969=0.655; %let ret2_1969=0.132; %let ret3_1969=0.158; %let ret4_1969=0.022; %let ret5_1969=0.022; %let ret6_1969=0.008; %let ret7_1969=0.003; %let retx1969=8403.708; %let ret1_1970=0.644; %let ret2_1970=0.139; %let ret3_1970=0.171; %let ret4_1970=0.02; %let ret5_1970=0.019; %let ret6_1970=0.006; %let ret7_1970=0.001; %let retx1970=9245.03; %let ret1_1971=0.649; %let ret2_1971=0.145; %let ret3_1971=0.168; %let ret4_1971=0.019; %let ret5_1971=0.014; %let ret6_1971=0.005; %let ret7_1971=0; %let retx1971=10928.402; %let ret1_1972=0.651; %let ret2_1972=0.145; %let ret3_1972=0.167; %let ret4_1972=0.017; %let ret5_1972=0.014; %let ret6_1972=0.005; %let ret7_1972=0.001; %let retx1972=12887.218; %let ret1_1973=0.646; %let ret2_1973=0.146; %let ret3_1973=0.17; %let ret4_1973=0.018; %let ret5_1973=0.014; %let ret6_1973=0.005; %let ret7_1973=0.001; %let retx1973=15588.072; %let ret1_1974=0.654; %let ret2_1974=0.145; %let ret3_1974=0.164; %let ret4_1974=0.018; %let ret5_1974=0.013; %let ret6_1974=0.006; %let ret7_1974=0; %let retx1974=19255.96; %let ret1_1975=0.662; %let ret2_1975=0.149; %let ret3_1975=0.159; %let ret4_1975=0.015; %let ret5_1975=0.01; %let ret6_1975=0.005; %let ret7_1975=0; %let retx1975=23653.932; %let ret1_1976=0.672; %let ret2_1976=0.146; %let ret3_1976=0.154; %let ret4_1976=0.014; %let ret5_1976=0.01; %let ret6_1976=0.003; %let ret7_1976=0; %let retx1976=26664.712; %let ret1_1977=0.668; %let ret2_1977=0.148; %let ret3_1977=0.153; %let ret4_1977=0.015; %let ret5_1977=0.012; %let ret6_1977=0.004; %let ret7_1977=0; %let retx1977=33204.36; %let ret1_1978=0.666; %let ret2_1978=0.147; %let ret3_1978=0.152; %let ret4_1978=0.016; %let ret5_1978=0.014; %let ret6_1978=0.005; %let ret7_1978=0.001; %let retx1978=36577.696; %let ret1_1979=0.655; %let ret2_1979=0.149; %let ret3_1979=0.155; %let ret4_1979=0.018; %let ret5_1979=0.016; %let ret6_1979=0.006; %let ret7_1979=0.001; %let retx1979=36962.138; %let ret1_1980=0.653; %let ret2_1980=0.149; %let ret3_1980=0.155; %let ret4_1980=0.02; %let ret5_1980=0.017; %let ret6_1980=0.006; %let ret7_1980=0.001; %let retx1980=42850.746; %let ret1_1981=0.63; %let ret2_1981=0.152; %let ret3_1981=0.17; %let ret4_1981=0.021; %let ret5_1981=0.019; %let ret6_1981=0.006; %let ret7_1981=0.001; %let retx1981=51452.442; %let ret1_1982=0.622; %let ret2_1982=0.145; %let ret3_1982=0.175; %let ret4_1982=0.025; %let ret5_1982=0.021; %let ret6_1982=0.012; %let ret7_1982=0.001; %let retx1982=62605.65; %let ret1_1983=0.625; %let ret2_1983=0.142; %let ret3_1983=0.165; %let ret4_1983=0.025; %let ret5_1983=0.029; %let ret6_1983=0.012; %let ret7_1983=0.002; %let retx1983=72972.245; %let ret1_1984=0.59; %let ret2_1984=0.151; %let ret3_1984=0.174; %let ret4_1984=0.027; %let ret5_1984=0.036; %let ret6_1984=0.018; %let ret7_1984=0.004; %let retx1984=94224.901; %let ret1_1985=0.605; %let ret2_1985=0.143; %let ret3_1985=0.168; %let ret4_1985=0.029; %let ret5_1985=0.035; %let ret6_1985=0.015; %let ret7_1985=0.005; %let retx1985=94372.204; %let ret1_1986=0.593; %let ret2_1986=0.14; %let ret3_1986=0.164; %let ret4_1986=0.033; %let ret5_1986=0.042; %let ret6_1986=0.022; %let ret7_1986=0.005; %let retx1986=106949.358; %let ret1_1987=0.573; %let ret2_1987=0.133; %let ret3_1987=0.165; %let ret4_1987=0.037; %let ret5_1987=0.051; %let ret6_1987=0.034; %let ret7_1987=0.006; %let retx1987=123799.102; %let ret1_1988=0.574; %let ret2_1988=0.134; %let ret3_1988=0.168; %let ret4_1988=0.032; %let ret5_1988=0.049; %let ret6_1988=0.032; %let ret7_1988=0.011; %let retx1988=148555.85; %let ret1_1989=0.568; %let ret2_1989=0.13; %let ret3_1989=0.162; %let ret4_1989=0.037; %let ret5_1989=0.053; %let ret6_1989=0.041; %let ret7_1989=0.008; %let retx1989=160202.296; %let ret1_1990=0.563; %let ret2_1990=0.128; %let ret3_1990=0.166; %let ret4_1990=0.038; %let ret5_1990=0.055; %let ret6_1990=0.042; %let ret7_1990=0.009; %let retx1990=175622.875; %let ret1_1991=0.565; %let ret2_1991=0.13; %let ret3_1991=0.173; %let ret4_1991=0.042; %let ret5_1991=0.053; %let ret6_1991=0.03; %let ret7_1991=0.006; %let retx1991=195435.833; %let ret1_1992=0.554; %let ret2_1992=0.123; %let ret3_1992=0.176; %let ret4_1992=0.043; %let ret5_1992=0.066; %let ret6_1992=0.03; %let ret7_1992=0.007; %let retx1992=211144.46; %let ret1_1993=0.557; %let ret2_1993=0.13; %let ret3_1993=0.169; %let ret4_1993=0.042; %let ret5_1993=0.064; %let ret6_1993=0.028; %let ret7_1993=0.011; %let retx1993=219397.063; %let ret1_1994=0.554; %let ret2_1994=0.132; %let ret3_1994=0.179; %let ret4_1994=0.041; %let ret5_1994=0.063; %let ret6_1994=0.027; %let ret7_1994=0.005; %let retx1994=236779.644; %let ret1_1995=0.549; %let ret2_1995=0.128; %let ret3_1995=0.183; %let ret4_1995=0.047; %let ret5_1995=0.061; %let ret6_1995=0.027; %let ret7_1995=0.006; %let retx1995=256476.218; %let ret1_1996=0.539; %let ret2_1996=0.131; %let ret3_1996=0.19; %let ret4_1996=0.045; %let ret5_1996=0.062; %let ret6_1996=0.028; %let ret7_1996=0.006; %let retx1996=282364.8; %let ret1_1997=0.523; %let ret2_1997=0.132; %let ret3_1997=0.194; %let ret4_1997=0.042; %let ret5_1997=0.063; %let ret6_1997=0.038; %let ret7_1997=0.009; %let retx1997=312318.683; %let ret1_1998=0.506; %let ret2_1998=0.125; %let ret3_1998=0.2; %let ret4_1998=0.053; %let ret5_1998=0.074; %let ret6_1998=0.032; %let ret7_1998=0.009; %let retx1998=352431.733; %let ret1_1999=0.489; %let ret2_1999=0.122; %let ret3_1999=0.198; %let ret4_1999=0.055; %let ret5_1999=0.083; %let ret6_1999=0.037; %let ret7_1999=0.016; %let retx1999=391938.717; %let ret1_2000=0.486; %let ret2_2000=0.125; %let ret3_2000=0.202; %let ret4_2000=0.054; %let ret5_2000=0.083; %let ret6_2000=0.035; %let ret7_2000=0.015; %let retx2000=423516.919; %let ret1_2001=0.525; %let ret2_2001=0.125; %let ret3_2001=0.192; %let ret4_2001=0.052; %let ret5_2001=0.065; %let ret6_2001=0.033; %let ret7_2001=0.008; %let retx2001=430547.201; %let ret1_2002=0.534; %let ret2_2002=0.124; %let ret3_2002=0.192; %let ret4_2002=0.05; %let ret5_2002=0.064; %let ret6_2002=0.029; %let ret7_2002=0.007; %let retx2002=443360.765; %let ret1_2003=0.553; %let ret2_2003=0.126; %let ret3_2003=0.184; %let ret4_2003=0.047; %let ret5_2003=0.059; %let ret6_2003=0.025; %let ret7_2003=0.006; %let retx2003=458672.135; %let ret1_2004=0.535; %let ret2_2004=0.124; %let ret3_2004=0.19; %let ret4_2004=0.052; %let ret5_2004=0.066; %let ret6_2004=0.026; %let ret7_2004=0.008; %let retx2004=493459.486; %let ret1_2005=0.518; %let ret2_2005=0.128; %let ret3_2005=0.198; %let ret4_2005=0.049; %let ret5_2005=0.065; %let ret6_2005=0.031; %let ret7_2005=0.011; %let retx2005=529567.788; %let ret1_2006=0.501; %let ret2_2006=0.127; %let ret3_2006=0.207; %let ret4_2006=0.054; %let ret5_2006=0.072; %let ret6_2006=0.031; %let ret7_2006=0.008; %let retx2006=571802.672; %let ret1_2007=0.499; %let ret2_2007=0.129; %let ret3_2007=0.209; %let ret4_2007=0.057; %let ret5_2007=0.07; %let ret6_2007=0.028; %let ret7_2007=0.008; %let retx2007=635129.396; %let ret1_2008=0.516; %let ret2_2008=0.127; %let ret3_2008=0.198; %let ret4_2008=0.053; %let ret5_2008=0.07; %let ret6_2008=0.029; %let ret7_2008=0.007; %let retx2008=664940.262; %let ret1_2009=0.545; %let ret2_2009=0.13; %let ret3_2009=0.185; %let ret4_2009=0.046; %let ret5_2009=0.06; %let ret6_2009=0.022; %let ret7_2009=0.012; %let retx2009=654552.421; %let ret1_2010=0.524; %let ret2_2010=0.133; %let ret3_2010=0.196; %let ret4_2010=0.052; %let ret5_2010=0.063; %let ret6_2010=0.026; %let ret7_2010=0.008; %let retx2010=749155.394; %let ret1_2011=0.517; %let ret2_2011=0.136; %let ret3_2011=0.202; %let ret4_2011=0.051; %let ret5_2011=0.066; %let ret6_2011=0.025; %let ret7_2011=0.004; %let retx2011=793448.385; %let ret1_2012=0.499; %let ret2_2012=0.134; %let ret3_2012=0.21; %let ret4_2012=0.056; %let ret5_2012=0.069; %let ret6_2012=0.027; %let ret7_2012=0.005; %let retx2012=838087.395; %let ret1_2013=0.508; %let ret2_2013=0.132; %let ret3_2013=0.208; %let ret4_2013=0.055; %let ret5_2013=0.069; %let ret6_2013=0.023; %let ret7_2013=0.005; %let retx2013=847288.972; %let ret1_2014=0.496; %let ret2_2014=0.133; %let ret3_2014=0.214; %let ret4_2014=0.057; %let ret5_2014=0.072; %let ret6_2014=0.025; %let ret7_2014=0.004; %let retx2014=893197.266; %let ret1_2015=0.496; %let ret2_2015=0.133; %let ret3_2015=0.214; %let ret4_2015=0.057; %let ret5_2015=0.072; %let ret6_2015=0.025; %let ret7_2015=0.004; %let retx2015=937777.01; /* %let ret1_1979=0.593; %let ret2_1979=0.187; %let ret3_1979=0.173; %let ret4_1979=0.021; %let ret5_1979=0.018; %let ret6_1979=0.007; %let ret7_1979=0.002; %let ret1_2014=0.254; %let ret2_2014=0.218; %let ret3_2014=0.278; %let ret4_2014=0.092; %let ret5_2014=0.113; %let ret6_2014=0.039; %let ret7_2014=0.007; */ %let rtx1960=7439; %let xrtx1960=3856.727; %let imprent1960=18432; %let rtx1961=8221; %let xrtx1961=8221; %let imprent1961=0; %let rtx1962=8922; %let xrtx1962=3869.034; %let imprent1962=21383; %let rtx1963=9819; %let xrtx1963=9819; %let imprent1963=0; %let rtx1964=10709; %let xrtx1964=5184.237; %let imprent1964=23766; %let rtx1965=11660; %let xrtx1965=11660; %let imprent1965=0; %let rtx1966=12567; %let xrtx1966=5230.601; %let imprent1966=26487; %let rtx1967=14053; %let xrtx1967=6663.646; %let imprent1967=28491; %let rtx1968=15838; %let xrtx1968=7599.223; %let imprent1968=29939; %let rtx1969=17646; %let xrtx1969=8482.948; %let imprent1969=32060; %let rtx1970=20068; %let xrtx1970=9666.72; %let imprent1970=34576; %let rtx1971=22076; %let xrtx1971=10418.428; %let imprent1971=37558; %let rtx1972=23780; %let xrtx1972=10616.642; %let imprent1972=39091; %let rtx1973=25790; %let xrtx1973=12074.754; %let imprent1973=40334; %let rtx1974=27572; %let xrtx1974=11606.31; %let imprent1974=42422; %let rtx1975=30317; %let xrtx1975=14897.958; %let imprent1975=44217; %let rtx1976=33366; %let xrtx1976=17495.901; %let imprent1976=45365; %let rtx1977=36554; %let xrtx1977=18936.876; %let imprent1977=43602; %let rtx1978=37250; %let xrtx1978=19585.698; %let imprent1978=44389; %let rtx1979=38019; %let xrtx1979=19024.383; %let imprent1979=43746; %let rtx1980=41020; %let xrtx1980=19434.769; %let imprent1980=46652; %let rtx1981=45622; %let xrtx1981=20543.694; %let imprent1981=51392; %let rtx1982=50038; %let xrtx1982=22616.377; %let imprent1982=52185; %let rtx1983=53540; %let xrtx1983=23728.746; %let imprent1983=54801; %let rtx1984=57622; %let xrtx1984=24955.749; %let imprent1984=56441; %let rtx1985=61347; %let xrtx1985=25493.995; %let imprent1985=57166; %let rtx1986=65148; %let xrtx1986=25759.331; %let imprent1986=55688; %let rtx1987=71310; %let xrtx1987=32329.331; %let imprent1987=61461; %let rtx1988=76347; %let xrtx1988=35460.102; %let imprent1988=72761; %let rtx1989=83050; %let xrtx1989=37929.926; %let imprent1989=79712; %let rtx1990=88735; %let xrtx1990=39148.351; %let imprent1990=88667; %let rtx1991=95393; %let xrtx1991=41393.365; %let imprent1991=101195; %let rtx1992=98771; %let xrtx1992=41477.74; %let imprent1992=118586; %let rtx1993=98834; %let xrtx1993=37687.655; %let imprent1993=141435; %let rtx1994=103803; %let xrtx1994=40809.315; %let imprent1994=165968; %let rtx1995=104155; %let xrtx1995=37321.348; %let imprent1995=172688; %let rtx1996=107645; %let xrtx1996=36594.24; %let imprent1996=190357; %let rtx1997=111657; %let xrtx1997=36887.639; %let imprent1997=196610; %let rtx1998=113787; %let xrtx1998=34019.32; %let imprent1998=215077; %let rtx1999=117794; %let xrtx1999=29738.85; %let imprent1999=232983; %let rtx2000=121862; %let xrtx2000=28100.337; %let imprent2000=242714; %let rtx2001=128631; %let xrtx2001=27023.712; %let imprent2001=263409; %let rtx2002=138466; %let xrtx2002=27710.416; %let imprent2002=284767; %let rtx2003=146685; %let xrtx2003=28992.917; %let imprent2003=312033; %let rtx2004=155636; %let xrtx2004=23680.575; %let imprent2004=335830; %let rtx2005=167415; %let xrtx2005=23047.023; %let imprent2005=325469; %let rtx2006=178258; %let xrtx2006=22248.598; %let imprent2006=302598; %let rtx2007=191562; %let xrtx2007=25115.758; %let imprent2007=287960; %let rtx2008=196165; %let xrtx2008=28716.416; %let imprent2008=343399; %let rtx2009=206071; %let xrtx2009=38779.595; %let imprent2009=422823; %let rtx2010=206097; %let xrtx2010=34403.979; %let imprent2010=474167; %let rtx2011=208080; %let xrtx2011=35700.664; %let imprent2011=535039; %let rtx2012=209573; %let xrtx2012=36842.881; %let imprent2012=564958; %let rtx2013=212436; %let xrtx2013=38713.199; %let imprent2013=604820; %let rtx2014=220102; %let xrtx2014=39808.761; %let imprent2014=639813; %let rtx2015=226815; %let xrtx2015=38867.468; %let imprent2015=681272; %let trint1960=175.63; %let trdiv1960=786.82; %let trcg1960=445.904; %let troth1960=489.947; %let trstx1960=193.3; %let trftx1960=361.7; %let trint1961=195.543; %let trdiv1961=863.599; %let trcg1961=525.944; %let troth1961=496.065; %let trstx1961=196.65; %let trftx1961=395.85; %let trint1962=215.456; %let trdiv1962=940.378; %let trcg1962=605.983; %let troth1962=502.183; %let trstx1962=200; %let trftx1962=430; %let trint1963=274.978; %let trdiv1963=1147.502; %let trcg1963=884.978; %let troth1963=607.267; %let trstx1963=233.571; %let trftx1963=529.1; %let trint1964=334.5; %let trdiv1964=1354.626; %let trcg1964=1163.973; %let troth1964=712.351; %let trstx1964=267.142; %let trftx1964=628.2; %let trint1965=354.197; %let trdiv1965=1408.192; %let trcg1965=1282.889; %let troth1965=805.198; %let trstx1965=294.013; %let trftx1965=659; %let trint1966=393.684; %let trdiv1966=1388.796; %let trcg1966=1143.518; %let troth1966=804.122; %let trstx1966=325.35; %let trftx1966=649.42; %let trint1967=433.171; %let trdiv1967=1369.4; %let trcg1967=1004.147; %let troth1967=803.047; %let trstx1967=356.688; %let trftx1967=639.84; %let trint1968=472.659; %let trdiv1968=1350.004; %let trcg1968=864.776; %let troth1968=801.971; %let trstx1968=388.025; %let trftx1968=630.26; %let trint1969=512.146; %let trdiv1969=1330.608; %let trcg1969=725.405; %let troth1969=800.896; %let trstx1969=419.363; %let trftx1969=620.68; %let trint1970=551.633; %let trdiv1970=1311.212; %let trcg1970=586.034; %let troth1970=799.82; %let trstx1970=450.7; %let trftx1970=611.1; %let trint1971=733.858; %let trdiv1971=1456.88; %let trcg1971=646.203; %let troth1971=941.16; %let trstx1971=474.15; %let trftx1971=664.925; %let trint1972=916.082; %let trdiv1972=1602.547; %let trcg1972=706.371; %let troth1972=1082.499; %let trstx1972=497.6; %let trftx1972=718.75; %let trint1973=1098.306; %let trdiv1973=1748.215; %let trcg1973=766.54; %let troth1973=1223.839; %let trstx1973=521.05; %let trftx1973=772.575; %let trint1974=1280.531; %let trdiv1974=1893.883; %let trcg1974=826.708; %let troth1974=1365.178; %let trstx1974=544.5; %let trftx1974=826.4; %let trint1975=1664.649; %let trdiv1975=2036.409; %let trcg1975=1142.91; %let troth1975=1461.794; %let trstx1975=570.188; %let trftx1975=812.225; %let trint1976=2048.768; %let trdiv1976=2178.936; %let trcg1976=1459.111; %let troth1976=1558.41; %let trstx1976=595.875; %let trftx1976=798.05; %let trint1977=2432.886; %let trdiv1977=2321.462; %let trcg1977=1775.312; %let troth1977=1655.027; %let trstx1977=621.563; %let trftx1977=783.875; %let trint1978=2817.005; %let trdiv1978=2463.989; %let trcg1978=2091.514; %let troth1978=1751.643; %let trstx1978=647.25; %let trftx1978=769.7; %let trint1979=3201.123; %let trdiv1979=2606.516; %let trcg1979=2407.715; %let troth1979=1848.259; %let trstx1979=672.938; %let trftx1979=755.525; %let trint1980=3585.242; %let trdiv1980=2749.042; %let trcg1980=2723.916; %let troth1980=1944.875; %let trstx1980=698.625; %let trftx1980=741.35; %let trint1981=3969.36; %let trdiv1981=2891.569; %let trcg1981=3040.118; %let troth1981=2041.491; %let trstx1981=724.313; %let trftx1981=727.175; %let trint1982=4353.478; %let trdiv1982=3034.096; %let trcg1982=3356.319; %let troth1982=2138.107; %let trstx1982=750; %let trftx1982=713; %let trint1983=4560.333; %let trdiv1983=3421.265; %let trcg1983=4792.257; %let troth1983=2452.392; %let trstx1983=827.523; %let trftx1983=1479.242; %let trint1984=4767.187; %let trdiv1984=3808.434; %let trcg1984=6228.195; %let troth1984=2766.677; %let trstx1984=905.047; %let trftx1984=2245.484; %let trint1985=4974.041; %let trdiv1985=4195.603; %let trcg1985=7664.133; %let troth1985=3080.962; %let trstx1985=982.57; %let trftx1985=3011.727; %let trint1986=5180.895; %let trdiv1986=4582.773; %let trcg1986=9100.07; %let troth1986=3395.246; %let trstx1986=1060.093; %let trftx1986=3777.969; %let trint1987=5387.749; %let trdiv1987=4969.942; %let trcg1987=10536.008; %let troth1987=3709.531; %let trstx1987=1137.617; %let trftx1987=4544.211; %let trint1988=5594.604; %let trdiv1988=5357.111; %let trcg1988=11971.946; %let troth1988=4023.816; %let trstx1988=1215.14; %let trftx1988=5310.453; %let trint1989=5801.458; %let trdiv1989=5744.281; %let trcg1989=13407.884; %let troth1989=4338.101; %let trstx1989=1292.663; %let trftx1989=6076.695; %let trint1990=6008.312; %let trdiv1990=6131.45; %let trcg1990=14843.822; %let troth1990=4652.386; %let trstx1990=1370.187; %let trftx1990=6842.938; %let trint1991=6215.166; %let trdiv1991=6518.619; %let trcg1991=16279.76; %let troth1991=4966.67; %let trstx1991=1447.71; %let trftx1991=7609.18; %let trint1992=6422.02; %let trdiv1992=6905.789; %let trcg1992=17715.698; %let troth1992=5280.955; %let trstx1992=1525.233; %let trftx1992=8375.422; %let trint1993=6628.875; %let trdiv1993=7292.958; %let trcg1993=19151.636; %let troth1993=5595.24; %let trstx1993=1602.757; %let trftx1993=9141.664; %let trint1994=6835.729; %let trdiv1994=7680.127; %let trcg1994=20587.574; %let troth1994=5909.525; %let trstx1994=1680.28; %let trftx1994=9907.906; %let trint1995=7042.583; %let trdiv1995=8067.296; %let trcg1995=22023.511; %let troth1995=6223.81; %let trstx1995=1757.803; %let trftx1995=10674.149; %let trint1996=7249.437; %let trdiv1996=8454.466; %let trcg1996=23459.449; %let troth1996=6538.094; %let trstx1996=1835.327; %let trftx1996=11440.391; %let trint1997=7456.292; %let trdiv1997=8841.635; %let trcg1997=24895.387; %let troth1997=6852.379; %let trstx1997=1912.85; %let trftx1997=12206.633; %let trint1998=7506.409; %let trdiv1998=9225.033; %let trcg1998=27820.491; %let troth1998=7765.562; %let trstx1998=2291.424; %let trftx1998=13687.843; %let trint1999=7556.526; %let trdiv1999=9608.43; %let trcg1999=30745.594; %let troth1999=8678.744; %let trstx1999=2669.998; %let trftx1999=15169.054; %let trint2000=7606.643; %let trdiv2000=9991.828; %let trcg2000=33670.697; %let troth2000=9591.927; %let trstx2000=3048.572; %let trftx2000=16650.264; %let trint2001=7076.424; %let trdiv2001=8103.892; %let trcg2001=16860.103; %let troth2001=7930.471; %let trstx2001=3106.838; %let trftx2001=10732.985; %let trint2002=4272.152; %let trdiv2002=5811.33; %let trcg2002=8793.002; %let troth2002=5947.126; %let trstx2002=2082.86; %let trftx2002=7884.497; %let trint2003=4526.887; %let trdiv2003=7824.506; %let trcg2003=14070.743; %let troth2003=7588.587; %let trstx2003=2018.816; %let trftx2003=9360.018; %let trint2004=5224.312; %let trdiv2004=11681.667; %let trcg2004=28409.162; %let troth2004=9924.435; %let trstx2004=2456.067; %let trftx2004=11457.529; %let trint2005=6925.563; %let trdiv2005=13681.749; %let trcg2005=37489.156; %let troth2005=12194.668; %let trstx2005=3456.81; %let trftx2005=14751.202; %let trint2006=10062.88; %let trdiv2006=19901.956; %let trcg2006=51223.281; %let troth2006=13909.769; %let trstx2006=3898.997; %let trftx2006=19460.652; %let trint2007=11681.657; %let trdiv2007=22030.702; %let trcg2007=65244.726; %let troth2007=14774.954; %let trstx2007=4568.496; %let trftx2007=23138.728; %let trint2008=8022.314; %let trdiv2008=16397.325; %let trcg2008=27450.262; %let troth2008=12766.222; %let trstx2008=5184.901; %let trftx2008=16135.96; %let trint2009=3787.234; %let trdiv2009=7749.365; %let trcg2009=9557.288; %let troth2009=6207.219; %let trstx2009=3433.999; %let trftx2009=10478.778; %let trint2010=4500.067; %let trdiv2010=10806.001; %let trcg2010=13951.847; %let troth2010=9753.921; %let trstx2010=2887.782; %let trftx2010=13254.433; %let trint2011=4669.213; %let trdiv2011=12526.753; %let trcg2011=20022.731; %let troth2011=10952.277; %let trstx2011=3351.058; %let trftx2011=14471.726; %let trint2012=5613.153; %let trdiv2012=20824.66; %let trcg2012=39663.91; %let troth2012=16416.088; %let trstx2012=3647.404; %let trftx2012=20778.493; %let trint2013=5086.248; %let trdiv2013=16241.963; %let trcg2013=31479.477; %let troth2013=16926.621; %let trstx2013=5323.168; %let trftx2013=23865.966; %let trint2014=4967.17; %let trdiv2014=15099.844; %let trcg2014=26279.491; %let troth2014=13512.227; %let trstx2014=3802.353; %let trftx2014=18092.655; %let trint2015=4981.914; %let trdiv2015=15144.664; %let trcg2015=26357.494; %let troth2015=13552.334; %let trstx2015=3813.639; %let trftx2015=18146.357; %let u = _; %let dc_1_1_1989=0.094;%let dc_1_2_1989=0.37;%let dc_1_3_1989=0.354;%let dc_1_4_1989=0.09;%let dc_2_1_1989=0.597;%let dc_2_2_1989=0.679;%let dc_2_3_1989=0.522;%let dc_2_4_1989=0.039;%let dc_3_1_1989=0.248;%let dc_3_2_1989=0.59;%let dc_3_3_1989=0.651;%let dc_3_4_1989=0.049;%let dc_4_1_1989=0.298;%let dc_4_2_1989=0.944;%let dc_4_3_1989=0.666;%let dc_4_4_1989=0.081;%let dc_5_1_1989=0.039;%let dc_5_2_1989=0.308;%let dc_5_3_1989=0.389;%let dc_5_4_1989=0.015;%let dc_6_1_1989=0.088;%let dc_6_2_1989=0.148;%let dc_6_3_1989=0.467;%let dc_6_4_1989=0.007;%let dc_7_1_1989=0.006;%let dc_7_2_1989=0.178;%let dc_7_3_1989=0;%let dc_7_4_1989=0.002; %let dc_1_1_1990=0.1;%let dc_1_2_1990=0.395;%let dc_1_3_1990=0.38;%let dc_1_4_1990=0.084;%let dc_2_1_1990=0.477;%let dc_2_2_1990=0.679;%let dc_2_3_1990=0.58;%let dc_2_4_1990=0.21;%let dc_3_1_1990=0.262;%let dc_3_2_1990=0.675;%let dc_3_3_1990=0.697;%let dc_3_4_1990=0.42;%let dc_4_1_1990=0.352;%let dc_4_2_1990=0.959;%let dc_4_3_1990=0.644;%let dc_4_4_1990=0.07;%let dc_5_1_1990=0.16;%let dc_5_2_1990=0.489;%let dc_5_3_1990=0.547;%let dc_5_4_1990=0.099;%let dc_6_1_1990=0.082;%let dc_6_2_1990=0.197;%let dc_6_3_1990=0.445;%let dc_6_4_1990=0.05;%let dc_7_1_1990=0.01;%let dc_7_2_1990=0.163;%let dc_7_3_1990=0.007;%let dc_7_4_1990=0.014; %let dc_1_1_1991=0.105;%let dc_1_2_1991=0.419;%let dc_1_3_1991=0.407;%let dc_1_4_1991=0.079;%let dc_2_1_1991=0.358;%let dc_2_2_1991=0.679;%let dc_2_3_1991=0.638;%let dc_2_4_1991=0.381;%let dc_3_1_1991=0.276;%let dc_3_2_1991=0.76;%let dc_3_3_1991=0.743;%let dc_3_4_1991=0.79;%let dc_4_1_1991=0.406;%let dc_4_2_1991=0.975;%let dc_4_3_1991=0.622;%let dc_4_4_1991=0.059;%let dc_5_1_1991=0.28;%let dc_5_2_1991=0.671;%let dc_5_3_1991=0.706;%let dc_5_4_1991=0.183;%let dc_6_1_1991=0.076;%let dc_6_2_1991=0.246;%let dc_6_3_1991=0.423;%let dc_6_4_1991=0.092;%let dc_7_1_1991=0.014;%let dc_7_2_1991=0.148;%let dc_7_3_1991=0.013;%let dc_7_4_1991=0.027; %let dc_1_1_1992=0.11;%let dc_1_2_1992=0.443;%let dc_1_3_1992=0.433;%let dc_1_4_1992=0.073;%let dc_2_1_1992=0.238;%let dc_2_2_1992=0.679;%let dc_2_3_1992=0.696;%let dc_2_4_1992=0.552;%let dc_3_1_1992=0.29;%let dc_3_2_1992=0.844;%let dc_3_3_1992=0.789;%let dc_3_4_1992=1.16;%let dc_4_1_1992=0.46;%let dc_4_2_1992=0.991;%let dc_4_3_1992=0.599;%let dc_4_4_1992=0.048;%let dc_5_1_1992=0.4;%let dc_5_2_1992=0.853;%let dc_5_3_1992=0.865;%let dc_5_4_1992=0.267;%let dc_6_1_1992=0.07;%let dc_6_2_1992=0.294;%let dc_6_3_1992=0.401;%let dc_6_4_1992=0.134;%let dc_7_1_1992=0.018;%let dc_7_2_1992=0.133;%let dc_7_3_1992=0.02;%let dc_7_4_1992=0.039; %let dc_1_1_1993=0.162;%let dc_1_2_1993=0.475;%let dc_1_3_1993=0.461;%let dc_1_4_1993=0.132;%let dc_2_1_1993=0.285;%let dc_2_2_1993=0.781;%let dc_2_3_1993=1.032;%let dc_2_4_1993=0.483;%let dc_3_1_1993=0.27;%let dc_3_2_1993=0.955;%let dc_3_3_1993=0.879;%let dc_3_4_1993=1.248;%let dc_4_1_1993=0.392;%let dc_4_2_1993=1.019;%let dc_4_3_1993=1.366;%let dc_4_4_1993=0.052;%let dc_5_1_1993=0.378;%let dc_5_2_1993=0.785;%let dc_5_3_1993=0.842;%let dc_5_4_1993=0.222;%let dc_6_1_1993=0.068;%let dc_6_2_1993=0.278;%let dc_6_3_1993=0.547;%let dc_6_4_1993=0.11;%let dc_7_1_1993=0.253;%let dc_7_2_1993=0.154;%let dc_7_3_1993=0.04;%let dc_7_4_1993=0.033; %let dc_1_1_1994=0.215;%let dc_1_2_1994=0.507;%let dc_1_3_1994=0.489;%let dc_1_4_1994=0.191;%let dc_2_1_1994=0.331;%let dc_2_2_1994=0.882;%let dc_2_3_1994=1.368;%let dc_2_4_1994=0.413;%let dc_3_1_1994=0.251;%let dc_3_2_1994=1.065;%let dc_3_3_1994=0.969;%let dc_3_4_1994=1.336;%let dc_4_1_1994=0.325;%let dc_4_2_1994=1.047;%let dc_4_3_1994=2.134;%let dc_4_4_1994=0.057;%let dc_5_1_1994=0.356;%let dc_5_2_1994=0.717;%let dc_5_3_1994=0.819;%let dc_5_4_1994=0.178;%let dc_6_1_1994=0.066;%let dc_6_2_1994=0.262;%let dc_6_3_1994=0.692;%let dc_6_4_1994=0.086;%let dc_7_1_1994=0.488;%let dc_7_2_1994=0.174;%let dc_7_3_1994=0.059;%let dc_7_4_1994=0.026; %let dc_1_1_1995=0.268;%let dc_1_2_1995=0.539;%let dc_1_3_1995=0.518;%let dc_1_4_1995=0.249;%let dc_2_1_1995=0.377;%let dc_2_2_1995=0.984;%let dc_2_3_1995=1.704;%let dc_2_4_1995=0.344;%let dc_3_1_1995=0.232;%let dc_3_2_1995=1.175;%let dc_3_3_1995=1.059;%let dc_3_4_1995=1.423;%let dc_4_1_1995=0.258;%let dc_4_2_1995=1.075;%let dc_4_3_1995=2.901;%let dc_4_4_1995=0.062;%let dc_5_1_1995=0.334;%let dc_5_2_1995=0.649;%let dc_5_3_1995=0.797;%let dc_5_4_1995=0.134;%let dc_6_1_1995=0.063;%let dc_6_2_1995=0.246;%let dc_6_3_1995=0.837;%let dc_6_4_1995=0.061;%let dc_7_1_1995=0.723;%let dc_7_2_1995=0.195;%let dc_7_3_1995=0.079;%let dc_7_4_1995=0.019; %let dc_1_1_1996=0.249;%let dc_1_2_1996=0.599;%let dc_1_3_1996=0.595;%let dc_1_4_1996=0.264;%let dc_2_1_1996=0.427;%let dc_2_2_1996=0.991;%let dc_2_3_1996=1.404;%let dc_2_4_1996=0.959;%let dc_3_1_1996=0.368;%let dc_3_2_1996=1.195;%let dc_3_3_1996=1.392;%let dc_3_4_1996=1.555;%let dc_4_1_1996=0.265;%let dc_4_2_1996=1.08;%let dc_4_3_1996=2.202;%let dc_4_4_1996=0.105;%let dc_5_1_1996=0.273;%let dc_5_2_1996=0.669;%let dc_5_3_1996=0.84;%let dc_5_4_1996=0.17;%let dc_6_1_1996=0.123;%let dc_6_2_1996=0.317;%let dc_6_3_1996=0.662;%let dc_6_4_1996=0.123;%let dc_7_1_1996=0.51;%let dc_7_2_1996=0.202;%let dc_7_3_1996=0.097;%let dc_7_4_1996=0.014; %let dc_1_1_1997=0.231;%let dc_1_2_1997=0.659;%let dc_1_3_1997=0.673;%let dc_1_4_1997=0.28;%let dc_2_1_1997=0.476;%let dc_2_2_1997=0.999;%let dc_2_3_1997=1.104;%let dc_2_4_1997=1.575;%let dc_3_1_1997=0.504;%let dc_3_2_1997=1.215;%let dc_3_3_1997=1.725;%let dc_3_4_1997=1.686;%let dc_4_1_1997=0.271;%let dc_4_2_1997=1.085;%let dc_4_3_1997=1.504;%let dc_4_4_1997=0.148;%let dc_5_1_1997=0.212;%let dc_5_2_1997=0.688;%let dc_5_3_1997=0.883;%let dc_5_4_1997=0.205;%let dc_6_1_1997=0.183;%let dc_6_2_1997=0.387;%let dc_6_3_1997=0.488;%let dc_6_4_1997=0.184;%let dc_7_1_1997=0.297;%let dc_7_2_1997=0.209;%let dc_7_3_1997=0.116;%let dc_7_4_1997=0.009; %let dc_1_1_1998=0.213;%let dc_1_2_1998=0.719;%let dc_1_3_1998=0.75;%let dc_1_4_1998=0.295;%let dc_2_1_1998=0.525;%let dc_2_2_1998=1.007;%let dc_2_3_1998=0.804;%let dc_2_4_1998=2.19;%let dc_3_1_1998=0.64;%let dc_3_2_1998=1.236;%let dc_3_3_1998=2.058;%let dc_3_4_1998=1.818;%let dc_4_1_1998=0.278;%let dc_4_2_1998=1.09;%let dc_4_3_1998=0.805;%let dc_4_4_1998=0.19;%let dc_5_1_1998=0.151;%let dc_5_2_1998=0.707;%let dc_5_3_1998=0.926;%let dc_5_4_1998=0.241;%let dc_6_1_1998=0.243;%let dc_6_2_1998=0.458;%let dc_6_3_1998=0.313;%let dc_6_4_1998=0.245;%let dc_7_1_1998=0.084;%let dc_7_2_1998=0.215;%let dc_7_3_1998=0.134;%let dc_7_4_1998=0.004; %let dc_1_1_1999=0.207;%let dc_1_2_1999=0.81;%let dc_1_3_1999=0.825;%let dc_1_4_1999=0.404;%let dc_2_1_1999=0.498;%let dc_2_2_1999=1.098;%let dc_2_3_1999=1.428;%let dc_2_4_1999=1.865;%let dc_3_1_1999=0.571;%let dc_3_2_1999=1.294;%let dc_3_3_1999=2.065;%let dc_3_4_1999=1.484;%let dc_4_1_1999=0.307;%let dc_4_2_1999=1.121;%let dc_4_3_1999=0.797;%let dc_4_4_1999=0.504;%let dc_5_1_1999=0.178;%let dc_5_2_1999=0.66;%let dc_5_3_1999=0.945;%let dc_5_4_1999=0.587;%let dc_6_1_1999=0.167;%let dc_6_2_1999=0.377;%let dc_6_3_1999=0.26;%let dc_6_4_1999=0.204;%let dc_7_1_1999=0.06;%let dc_7_2_1999=0.155;%let dc_7_3_1999=0.125;%let dc_7_4_1999=0.003; %let dc_1_1_2000=0.201;%let dc_1_2_2000=0.901;%let dc_1_3_2000=0.901;%let dc_1_4_2000=0.513;%let dc_2_1_2000=0.472;%let dc_2_2_2000=1.189;%let dc_2_3_2000=2.051;%let dc_2_4_2000=1.541;%let dc_3_1_2000=0.503;%let dc_3_2_2000=1.353;%let dc_3_3_2000=2.073;%let dc_3_4_2000=1.15;%let dc_4_1_2000=0.337;%let dc_4_2_2000=1.152;%let dc_4_3_2000=0.789;%let dc_4_4_2000=0.817;%let dc_5_1_2000=0.204;%let dc_5_2_2000=0.613;%let dc_5_3_2000=0.964;%let dc_5_4_2000=0.934;%let dc_6_1_2000=0.09;%let dc_6_2_2000=0.295;%let dc_6_3_2000=0.207;%let dc_6_4_2000=0.163;%let dc_7_1_2000=0.035;%let dc_7_2_2000=0.095;%let dc_7_3_2000=0.116;%let dc_7_4_2000=0.001; %let dc_1_1_2001=0.196;%let dc_1_2_2001=0.992;%let dc_1_3_2001=0.976;%let dc_1_4_2001=0.622;%let dc_2_1_2001=0.445;%let dc_2_2_2001=1.28;%let dc_2_3_2001=2.674;%let dc_2_4_2001=1.217;%let dc_3_1_2001=0.434;%let dc_3_2_2001=1.411;%let dc_3_3_2001=2.081;%let dc_3_4_2001=0.815;%let dc_4_1_2001=0.366;%let dc_4_2_2001=1.183;%let dc_4_3_2001=0.781;%let dc_4_4_2001=1.13;%let dc_5_1_2001=0.23;%let dc_5_2_2001=0.566;%let dc_5_3_2001=0.983;%let dc_5_4_2001=1.28;%let dc_6_1_2001=0.014;%let dc_6_2_2001=0.213;%let dc_6_3_2001=0.155;%let dc_6_4_2001=0.123;%let dc_7_1_2001=0.01;%let dc_7_2_2001=0.035;%let dc_7_3_2001=0.106;%let dc_7_4_2001=0; %let dc_1_1_2002=0.188;%let dc_1_2_2002=0.915;%let dc_1_3_2002=0.966;%let dc_1_4_2002=0.59;%let dc_2_1_2002=0.483;%let dc_2_2_2002=1.267;%let dc_2_3_2002=2.402;%let dc_2_4_2002=1.997;%let dc_3_1_2002=0.466;%let dc_3_2_2002=1.464;%let dc_3_3_2002=2.016;%let dc_3_4_2002=0.994;%let dc_4_1_2002=0.478;%let dc_4_2_2002=1.023;%let dc_4_3_2002=1.358;%let dc_4_4_2002=1.225;%let dc_5_1_2002=0.225;%let dc_5_2_2002=0.662;%let dc_5_3_2002=1.782;%let dc_5_4_2002=1.037;%let dc_6_1_2002=0.115;%let dc_6_2_2002=0.254;%let dc_6_3_2002=0.191;%let dc_6_4_2002=0.226;%let dc_7_1_2002=0.017;%let dc_7_2_2002=0.04;%let dc_7_3_2002=0.117;%let dc_7_4_2002=0.061; %let dc_1_1_2003=0.18;%let dc_1_2_2003=0.839;%let dc_1_3_2003=0.957;%let dc_1_4_2003=0.557;%let dc_2_1_2003=0.521;%let dc_2_2_2003=1.255;%let dc_2_3_2003=2.129;%let dc_2_4_2003=2.777;%let dc_3_1_2003=0.498;%let dc_3_2_2003=1.517;%let dc_3_3_2003=1.95;%let dc_3_4_2003=1.173;%let dc_4_1_2003=0.589;%let dc_4_2_2003=0.862;%let dc_4_3_2003=1.935;%let dc_4_4_2003=1.32;%let dc_5_1_2003=0.219;%let dc_5_2_2003=0.758;%let dc_5_3_2003=2.581;%let dc_5_4_2003=0.794;%let dc_6_1_2003=0.217;%let dc_6_2_2003=0.295;%let dc_6_3_2003=0.227;%let dc_6_4_2003=0.329;%let dc_7_1_2003=0.025;%let dc_7_2_2003=0.045;%let dc_7_3_2003=0.127;%let dc_7_4_2003=0.122; %let dc_1_1_2004=0.173;%let dc_1_2_2004=0.762;%let dc_1_3_2004=0.947;%let dc_1_4_2004=0.525;%let dc_2_1_2004=0.559;%let dc_2_2_2004=1.243;%let dc_2_3_2004=1.856;%let dc_2_4_2004=3.557;%let dc_3_1_2004=0.53;%let dc_3_2_2004=1.569;%let dc_3_3_2004=1.885;%let dc_3_4_2004=1.352;%let dc_4_1_2004=0.701;%let dc_4_2_2004=0.701;%let dc_4_3_2004=2.511;%let dc_4_4_2004=1.414;%let dc_5_1_2004=0.214;%let dc_5_2_2004=0.854;%let dc_5_3_2004=3.38;%let dc_5_4_2004=0.551;%let dc_6_1_2004=0.318;%let dc_6_2_2004=0.335;%let dc_6_3_2004=0.263;%let dc_6_4_2004=0.432;%let dc_7_1_2004=0.032;%let dc_7_2_2004=0.05;%let dc_7_3_2004=0.137;%let dc_7_4_2004=0.183; %let dc_1_1_2005=0.177;%let dc_1_2_2005=0.8;%let dc_1_3_2005=1.023;%let dc_1_4_2005=0.55;%let dc_2_1_2005=0.561;%let dc_2_2_2005=1.287;%let dc_2_3_2005=1.842;%let dc_2_4_2005=2.708;%let dc_3_1_2005=0.517;%let dc_3_2_2005=1.556;%let dc_3_3_2005=2.349;%let dc_3_4_2005=1.262;%let dc_4_1_2005=0.546;%let dc_4_2_2005=0.81;%let dc_4_3_2005=2.202;%let dc_4_4_2005=1.205;%let dc_5_1_2005=0.215;%let dc_5_2_2005=0.886;%let dc_5_3_2005=2.431;%let dc_5_4_2005=0.588;%let dc_6_1_2005=0.22;%let dc_6_2_2005=0.341;%let dc_6_3_2005=0.247;%let dc_6_4_2005=0.38;%let dc_7_1_2005=0.026;%let dc_7_2_2005=0.076;%let dc_7_3_2005=0.162;%let dc_7_4_2005=0.138; %let dc_1_1_2006=0.182;%let dc_1_2_2006=0.838;%let dc_1_3_2006=1.099;%let dc_1_4_2006=0.575;%let dc_2_1_2006=0.562;%let dc_2_2_2006=1.331;%let dc_2_3_2006=1.828;%let dc_2_4_2006=1.858;%let dc_3_1_2006=0.504;%let dc_3_2_2006=1.542;%let dc_3_3_2006=2.812;%let dc_3_4_2006=1.171;%let dc_4_1_2006=0.391;%let dc_4_2_2006=0.918;%let dc_4_3_2006=1.892;%let dc_4_4_2006=0.996;%let dc_5_1_2006=0.215;%let dc_5_2_2006=0.918;%let dc_5_3_2006=1.483;%let dc_5_4_2006=0.625;%let dc_6_1_2006=0.122;%let dc_6_2_2006=0.348;%let dc_6_3_2006=0.231;%let dc_6_4_2006=0.328;%let dc_7_1_2006=0.02;%let dc_7_2_2006=0.102;%let dc_7_3_2006=0.186;%let dc_7_4_2006=0.092; %let dc_1_1_2007=0.186;%let dc_1_2_2007=0.876;%let dc_1_3_2007=1.175;%let dc_1_4_2007=0.6;%let dc_2_1_2007=0.564;%let dc_2_2_2007=1.375;%let dc_2_3_2007=1.813;%let dc_2_4_2007=1.009;%let dc_3_1_2007=0.491;%let dc_3_2_2007=1.528;%let dc_3_3_2007=3.275;%let dc_3_4_2007=1.081;%let dc_4_1_2007=0.236;%let dc_4_2_2007=1.026;%let dc_4_3_2007=1.582;%let dc_4_4_2007=0.788;%let dc_5_1_2007=0.216;%let dc_5_2_2007=0.95;%let dc_5_3_2007=0.535;%let dc_5_4_2007=0.661;%let dc_6_1_2007=0.024;%let dc_6_2_2007=0.354;%let dc_6_3_2007=0.215;%let dc_6_4_2007=0.276;%let dc_7_1_2007=0.014;%let dc_7_2_2007=0.128;%let dc_7_3_2007=0.211;%let dc_7_4_2007=0.046; %let dc_1_1_2008=0.187;%let dc_1_2_2008=0.879;%let dc_1_3_2008=1.21;%let dc_1_4_2008=0.686;%let dc_2_1_2008=0.554;%let dc_2_2_2008=1.523;%let dc_2_3_2008=2.126;%let dc_2_4_2008=1.684;%let dc_3_1_2008=0.464;%let dc_3_2_2008=1.615;%let dc_3_3_2008=2.841;%let dc_3_4_2008=1.714;%let dc_4_1_2008=0.269;%let dc_4_2_2008=1.136;%let dc_4_3_2008=1.772;%let dc_4_4_2008=1.441;%let dc_5_1_2008=0.166;%let dc_5_2_2008=0.925;%let dc_5_3_2008=0.591;%let dc_5_4_2008=1.242;%let dc_6_1_2008=0.034;%let dc_6_2_2008=0.437;%let dc_6_3_2008=0.293;%let dc_6_4_2008=0.277;%let dc_7_1_2008=0.031;%let dc_7_2_2008=0.129;%let dc_7_3_2008=0.246;%let dc_7_4_2008=0.129; %let dc_1_1_2009=0.189;%let dc_1_2_2009=0.882;%let dc_1_3_2009=1.244;%let dc_1_4_2009=0.772;%let dc_2_1_2009=0.545;%let dc_2_2_2009=1.672;%let dc_2_3_2009=2.438;%let dc_2_4_2009=2.358;%let dc_3_1_2009=0.436;%let dc_3_2_2009=1.703;%let dc_3_3_2009=2.408;%let dc_3_4_2009=2.347;%let dc_4_1_2009=0.303;%let dc_4_2_2009=1.245;%let dc_4_3_2009=1.962;%let dc_4_4_2009=2.095;%let dc_5_1_2009=0.117;%let dc_5_2_2009=0.901;%let dc_5_3_2009=0.647;%let dc_5_4_2009=1.822;%let dc_6_1_2009=0.044;%let dc_6_2_2009=0.521;%let dc_6_3_2009=0.37;%let dc_6_4_2009=0.279;%let dc_7_1_2009=0.047;%let dc_7_2_2009=0.13;%let dc_7_3_2009=0.282;%let dc_7_4_2009=0.212; %let dc_1_1_2010=0.19;%let dc_1_2_2010=0.885;%let dc_1_3_2010=1.279;%let dc_1_4_2010=0.857;%let dc_2_1_2010=0.536;%let dc_2_2_2010=1.82;%let dc_2_3_2010=2.751;%let dc_2_4_2010=3.033;%let dc_3_1_2010=0.409;%let dc_3_2_2010=1.79;%let dc_3_3_2010=1.974;%let dc_3_4_2010=2.98;%let dc_4_1_2010=0.336;%let dc_4_2_2010=1.355;%let dc_4_3_2010=2.152;%let dc_4_4_2010=2.749;%let dc_5_1_2010=0.067;%let dc_5_2_2010=0.877;%let dc_5_3_2010=0.703;%let dc_5_4_2010=2.402;%let dc_6_1_2010=0.055;%let dc_6_2_2010=0.604;%let dc_6_3_2010=0.448;%let dc_6_4_2010=0.28;%let dc_7_1_2010=0.064;%let dc_7_2_2010=0.132;%let dc_7_3_2010=0.317;%let dc_7_4_2010=0.295; %let dc_1_1_2011=0.195;%let dc_1_2_2011=0.921;%let dc_1_3_2011=1.349;%let dc_1_4_2011=0.807;%let dc_2_1_2011=0.542;%let dc_2_2_2011=1.749;%let dc_2_3_2011=2.566;%let dc_2_4_2011=3.631;%let dc_3_1_2011=0.479;%let dc_3_2_2011=1.716;%let dc_3_3_2011=2.426;%let dc_3_4_2011=3.104;%let dc_4_1_2011=0.377;%let dc_4_2_2011=1.27;%let dc_4_3_2011=2.351;%let dc_4_4_2011=1.983;%let dc_5_1_2011=0.149;%let dc_5_2_2011=0.876;%let dc_5_3_2011=1.137;%let dc_5_4_2011=1.967;%let dc_6_1_2011=0.043;%let dc_6_2_2011=0.537;%let dc_6_3_2011=0.433;%let dc_6_4_2011=0.532;%let dc_7_1_2011=0.043;%let dc_7_2_2011=0.102;%let dc_7_3_2011=0.222;%let dc_7_4_2011=0.257; %let dc_1_1_2012=0.201;%let dc_1_2_2012=0.957;%let dc_1_3_2012=1.418;%let dc_1_4_2012=0.756;%let dc_2_1_2012=0.548;%let dc_2_2_2012=1.679;%let dc_2_3_2012=2.382;%let dc_2_4_2012=4.229;%let dc_3_1_2012=0.548;%let dc_3_2_2012=1.643;%let dc_3_3_2012=2.877;%let dc_3_4_2012=3.228;%let dc_4_1_2012=0.419;%let dc_4_2_2012=1.185;%let dc_4_3_2012=2.55;%let dc_4_4_2012=1.217;%let dc_5_1_2012=0.232;%let dc_5_2_2012=0.874;%let dc_5_3_2012=1.57;%let dc_5_4_2012=1.531;%let dc_6_1_2012=0.031;%let dc_6_2_2012=0.47;%let dc_6_3_2012=0.418;%let dc_6_4_2012=0.783;%let dc_7_1_2012=0.021;%let dc_7_2_2012=0.072;%let dc_7_3_2012=0.127;%let dc_7_4_2012=0.219; %let dc_1_1_2013=0.207;%let dc_1_2_2013=0.993;%let dc_1_3_2013=1.488;%let dc_1_4_2013=0.706;%let dc_2_1_2013=0.555;%let dc_2_2_2013=1.608;%let dc_2_3_2013=2.198;%let dc_2_4_2013=4.828;%let dc_3_1_2013=0.618;%let dc_3_2_2013=1.569;%let dc_3_3_2013=3.329;%let dc_3_4_2013=3.352;%let dc_4_1_2013=0.46;%let dc_4_2_2013=1.1;%let dc_4_3_2013=2.748;%let dc_4_4_2013=0.452;%let dc_5_1_2013=0.314;%let dc_5_2_2013=0.873;%let dc_5_3_2013=2.004;%let dc_5_4_2013=1.096;%let dc_6_1_2013=0.02;%let dc_6_2_2013=0.403;%let dc_6_3_2013=0.403;%let dc_6_4_2013=1.035;%let dc_7_1_2013=0;%let dc_7_2_2013=0.042;%let dc_7_3_2013=0.031;%let dc_7_4_2013=0.182; %let dc_1_1_2014=0.206;%let dc_1_2_2014=1.022;%let dc_1_3_2014=1.365;%let dc_1_4_2014=0.823;%let dc_2_1_2014=0.648;%let dc_2_2_2014=1.64;%let dc_2_3_2014=2.412;%let dc_2_4_2014=4.456;%let dc_3_1_2014=0.604;%let dc_3_2_2014=1.697;%let dc_3_3_2014=3.285;%let dc_3_4_2014=3.036;%let dc_4_1_2014=0.477;%let dc_4_2_2014=1.18;%let dc_4_3_2014=2.17;%let dc_4_4_2014=0.933;%let dc_5_1_2014=0.256;%let dc_5_2_2014=0.809;%let dc_5_3_2014=1.723;%let dc_5_4_2014=1.031;%let dc_6_1_2014=0.028;%let dc_6_2_2014=0.385;%let dc_6_3_2014=0.442;%let dc_6_4_2014=0.838;%let dc_7_1_2014=0.034;%let dc_7_2_2014=0.041;%let dc_7_3_2014=0.028;%let dc_7_4_2014=0.211; %let dc_1_1_2015=0.204;%let dc_1_2_2015=1.052;%let dc_1_3_2015=1.242;%let dc_1_4_2015=0.941;%let dc_2_1_2015=0.741;%let dc_2_2_2015=1.673;%let dc_2_3_2015=2.626;%let dc_2_4_2015=4.085;%let dc_3_1_2015=0.589;%let dc_3_2_2015=1.825;%let dc_3_3_2015=3.242;%let dc_3_4_2015=2.72;%let dc_4_1_2015=0.494;%let dc_4_2_2015=1.26;%let dc_4_3_2015=1.592;%let dc_4_4_2015=1.415;%let dc_5_1_2015=0.199;%let dc_5_2_2015=0.744;%let dc_5_3_2015=1.442;%let dc_5_4_2015=0.966;%let dc_6_1_2015=0.035;%let dc_6_2_2015=0.368;%let dc_6_3_2015=0.48;%let dc_6_4_2015=0.64;%let dc_7_1_2015=0.067;%let dc_7_2_2015=0.041;%let dc_7_3_2015=0.025;%let dc_7_4_2015=0.241; %let dc_1_1_2016=0.203;%let dc_1_2_2016=1.081;%let dc_1_3_2016=1.119;%let dc_1_4_2016=1.059;%let dc_2_1_2016=0.834;%let dc_2_2_2016=1.705;%let dc_2_3_2016=2.84;%let dc_2_4_2016=3.714;%let dc_3_1_2016=0.574;%let dc_3_2_2016=1.953;%let dc_3_3_2016=3.199;%let dc_3_4_2016=2.404;%let dc_4_1_2016=0.511;%let dc_4_2_2016=1.339;%let dc_4_3_2016=1.014;%let dc_4_4_2016=1.896;%let dc_5_1_2016=0.141;%let dc_5_2_2016=0.68;%let dc_5_3_2016=1.16;%let dc_5_4_2016=0.901;%let dc_6_1_2016=0.043;%let dc_6_2_2016=0.35;%let dc_6_3_2016=0.519;%let dc_6_4_2016=0.443;%let dc_7_1_2016=0.101;%let dc_7_2_2016=0.041;%let dc_7_3_2016=0.021;%let dc_7_4_2016=0.27; %let frdb1960=1; %let est1960=2242; %let est_1_1960=0.32;%let est_2_1960=0.092;%let est_3_1960=0.246;%let est_4_1960=0.098;%let est_5_1960=0.118;%let est_6_1960=0.064;%let est_7_1960=0.062; %let frdb1961=1; %let est1961=2509; %let est_1_1961=0.32;%let est_2_1961=0.092;%let est_3_1961=0.246;%let est_4_1961=0.098;%let est_5_1961=0.118;%let est_6_1961=0.064;%let est_7_1961=0.062; %let frdb1962=1; %let est1962=2638; %let est_1_1962=0.32;%let est_2_1962=0.092;%let est_3_1962=0.246;%let est_4_1962=0.098;%let est_5_1962=0.118;%let est_6_1962=0.064;%let est_7_1962=0.062; %let frdb1963=1; %let est1963=2885; %let est_1_1963=0.32;%let est_2_1963=0.092;%let est_3_1963=0.246;%let est_4_1963=0.098;%let est_5_1963=0.118;%let est_6_1963=0.064;%let est_7_1963=0.062; %let frdb1964=1; %let est1964=3305; %let est_1_1964=0.32;%let est_2_1964=0.092;%let est_3_1964=0.246;%let est_4_1964=0.098;%let est_5_1964=0.118;%let est_6_1964=0.064;%let est_7_1964=0.062; %let frdb1965=1; %let est1965=3608; %let est_1_1965=0.32;%let est_2_1965=0.092;%let est_3_1965=0.246;%let est_4_1965=0.098;%let est_5_1965=0.118;%let est_6_1965=0.064;%let est_7_1965=0.062; %let frdb1966=1; %let est1966=3886; %let est_1_1966=0.32;%let est_2_1966=0.092;%let est_3_1966=0.246;%let est_4_1966=0.098;%let est_5_1966=0.118;%let est_6_1966=0.064;%let est_7_1966=0.062; %let frdb1967=1; %let est1967=3978; %let est_1_1967=0.32;%let est_2_1967=0.092;%let est_3_1967=0.246;%let est_4_1967=0.098;%let est_5_1967=0.118;%let est_6_1967=0.064;%let est_7_1967=0.062; %let frdb1968=1; %let est1968=4088; %let est_1_1968=0.32;%let est_2_1968=0.092;%let est_3_1968=0.246;%let est_4_1968=0.098;%let est_5_1968=0.118;%let est_6_1968=0.064;%let est_7_1968=0.062; %let frdb1969=0.999; %let est1969=4625; %let est_1_1969=0.32;%let est_2_1969=0.092;%let est_3_1969=0.246;%let est_4_1969=0.098;%let est_5_1969=0.118;%let est_6_1969=0.064;%let est_7_1969=0.062; %let frdb1970=0.998; %let est1970=4764; %let est_1_1970=0.32;%let est_2_1970=0.092;%let est_3_1970=0.246;%let est_4_1970=0.098;%let est_5_1970=0.118;%let est_6_1970=0.064;%let est_7_1970=0.062; %let frdb1971=0.998; %let est1971=5797; %let est_1_1971=0.32;%let est_2_1971=0.092;%let est_3_1971=0.246;%let est_4_1971=0.098;%let est_5_1971=0.118;%let est_6_1971=0.064;%let est_7_1971=0.062; %let frdb1972=0.998; %let est1972=6804; %let est_1_1972=0.32;%let est_2_1972=0.092;%let est_3_1972=0.246;%let est_4_1972=0.098;%let est_5_1972=0.118;%let est_6_1972=0.064;%let est_7_1972=0.062; %let frdb1973=0.998; %let est1973=6601; %let est_1_1973=0.32;%let est_2_1973=0.092;%let est_3_1973=0.246;%let est_4_1973=0.098;%let est_5_1973=0.118;%let est_6_1973=0.064;%let est_7_1973=0.062; %let frdb1974=0.998; %let est1974=6298; %let est_1_1974=0.32;%let est_2_1974=0.092;%let est_3_1974=0.246;%let est_4_1974=0.098;%let est_5_1974=0.118;%let est_6_1974=0.064;%let est_7_1974=0.062; %let frdb1975=0.997; %let est1975=6448; %let est_1_1975=0.32;%let est_2_1975=0.092;%let est_3_1975=0.246;%let est_4_1975=0.098;%let est_5_1975=0.118;%let est_6_1975=0.064;%let est_7_1975=0.062; %let frdb1976=0.997; %let est1976=7236; %let est_1_1976=0.32;%let est_2_1976=0.092;%let est_3_1976=0.246;%let est_4_1976=0.098;%let est_5_1976=0.118;%let est_6_1976=0.064;%let est_7_1976=0.062; %let frdb1977=0.995; %let est1977=9276; %let est_1_1977=0.32;%let est_2_1977=0.092;%let est_3_1977=0.246;%let est_4_1977=0.098;%let est_5_1977=0.118;%let est_6_1977=0.064;%let est_7_1977=0.062; %let frdb1978=0.995; %let est1978=7189; %let est_1_1978=0.32;%let est_2_1978=0.092;%let est_3_1978=0.246;%let est_4_1978=0.098;%let est_5_1978=0.118;%let est_6_1978=0.064;%let est_7_1978=0.062; %let frdb1979=0.995; %let est1979=7541; %let est_1_1979=0.32;%let est_2_1979=0.092;%let est_3_1979=0.246;%let est_4_1979=0.098;%let est_5_1979=0.118;%let est_6_1979=0.064;%let est_7_1979=0.062; %let frdb1980=0.995; %let est1980=8778; %let est_1_1980=0.32;%let est_2_1980=0.092;%let est_3_1980=0.246;%let est_4_1980=0.098;%let est_5_1980=0.118;%let est_6_1980=0.064;%let est_7_1980=0.062; %let frdb1981=0.908; %let est1981=9262; %let est_1_1981=0.32;%let est_2_1981=0.092;%let est_3_1981=0.246;%let est_4_1981=0.098;%let est_5_1981=0.118;%let est_6_1981=0.064;%let est_7_1981=0.062; %let frdb1982=0.877; %let est1982=10103; %let est_1_1982=0.32;%let est_2_1982=0.092;%let est_3_1982=0.246;%let est_4_1982=0.098;%let est_5_1982=0.118;%let est_6_1982=0.064;%let est_7_1982=0.062; %let frdb1983=0.852; %let est1983=8290; %let est_1_1983=0.317;%let est_2_1983=0.091;%let est_3_1983=0.244;%let est_4_1983=0.098;%let est_5_1983=0.12;%let est_6_1983=0.067;%let est_7_1983=0.063; %let frdb1984=0.8; %let est1984=8360; %let est_1_1984=0.316;%let est_2_1984=0.09;%let est_3_1984=0.242;%let est_4_1984=0.097;%let est_5_1984=0.122;%let est_6_1984=0.069;%let est_7_1984=0.064; %let frdb1985=0.779; %let est1985=8934; %let est_1_1985=0.313;%let est_2_1985=0.088;%let est_3_1985=0.239;%let est_4_1985=0.097;%let est_5_1985=0.124;%let est_6_1985=0.073;%let est_7_1985=0.066; %let frdb1986=0.736; %let est1986=10019; %let est_1_1986=0.308;%let est_2_1986=0.086;%let est_3_1986=0.235;%let est_4_1986=0.097;%let est_5_1986=0.128;%let est_6_1986=0.078;%let est_7_1986=0.068; %let frdb1987=0.707; %let est1987=10576; %let est_1_1987=0.305;%let est_2_1987=0.084;%let est_3_1987=0.231;%let est_4_1987=0.096;%let est_5_1987=0.131;%let est_6_1987=0.083;%let est_7_1987=0.07; %let frdb1988=0.685; %let est1988=11114; %let est_1_1988=0.306;%let est_2_1988=0.085;%let est_3_1988=0.232;%let est_4_1988=0.096;%let est_5_1988=0.13;%let est_6_1988=0.081;%let est_7_1988=0.07; %let frdb1989=0.706; %let est1989=12435; %let est_1_1989=0.307;%let est_2_1989=0.085;%let est_3_1989=0.233;%let est_4_1989=0.097;%let est_5_1989=0.129;%let est_6_1989=0.08;%let est_7_1989=0.069; %let frdb1990=0.672; %let est1990=15755; %let est_1_1990=0.307;%let est_2_1990=0.086;%let est_3_1990=0.234;%let est_4_1990=0.097;%let est_5_1990=0.128;%let est_6_1990=0.079;%let est_7_1990=0.069; %let frdb1991=0.692; %let est1991=15597; %let est_1_1991=0.308;%let est_2_1991=0.086;%let est_3_1991=0.235;%let est_4_1991=0.097;%let est_5_1991=0.128;%let est_6_1991=0.078;%let est_7_1991=0.068; %let frdb1992=0.688; %let est1992=15795; %let est_1_1992=0.31;%let est_2_1992=0.086;%let est_3_1992=0.235;%let est_4_1992=0.097;%let est_5_1992=0.127;%let est_6_1992=0.077;%let est_7_1992=0.068; %let frdb1993=0.683; %let est1993=17637; %let est_1_1993=0.309;%let est_2_1993=0.087;%let est_3_1993=0.236;%let est_4_1993=0.097;%let est_5_1993=0.127;%let est_6_1993=0.077;%let est_7_1993=0.067; %let frdb1994=0.674; %let est1994=20228; %let est_1_1994=0.311;%let est_2_1994=0.087;%let est_3_1994=0.236;%let est_4_1994=0.097;%let est_5_1994=0.126;%let est_6_1994=0.076;%let est_7_1994=0.067; %let frdb1995=0.692; %let est1995=20039; %let est_1_1995=0.311;%let est_2_1995=0.087;%let est_3_1995=0.237;%let est_4_1995=0.097;%let est_5_1995=0.126;%let est_6_1995=0.075;%let est_7_1995=0.067; %let frdb1996=0.691; %let est1996=23110; %let est_1_1996=0.31;%let est_2_1996=0.088;%let est_3_1996=0.237;%let est_4_1996=0.097;%let est_5_1996=0.126;%let est_6_1996=0.075;%let est_7_1996=0.067; %let frdb1997=0.687; %let est1997=26974; %let est_1_1997=0.31;%let est_2_1997=0.088;%let est_3_1997=0.238;%let est_4_1997=0.097;%let est_5_1997=0.125;%let est_6_1997=0.075;%let est_7_1997=0.067; %let frdb1998=0.682; %let est1998=32393; %let est_1_1998=0.311;%let est_2_1998=0.087;%let est_3_1998=0.237;%let est_4_1998=0.097;%let est_5_1998=0.126;%let est_6_1998=0.075;%let est_7_1998=0.067; %let frdb1999=0.672; %let est1999=36705; %let est_1_1999=0.311;%let est_2_1999=0.087;%let est_3_1999=0.236;%let est_4_1999=0.097;%let est_5_1999=0.126;%let est_6_1999=0.076;%let est_7_1999=0.067; %let frdb2000=0.66; %let est2000=35640; %let est_1_2000=0.31;%let est_2_2000=0.087;%let est_3_2000=0.236;%let est_4_2000=0.097;%let est_5_2000=0.127;%let est_6_2000=0.076;%let est_7_2000=0.067; %let frdb2001=0.644; %let est2001=35697; %let est_1_2001=0.31;%let est_2_2001=0.087;%let est_3_2001=0.237;%let est_4_2001=0.097;%let est_5_2001=0.126;%let est_6_2001=0.076;%let est_7_2001=0.067; %let frdb2002=0.613; %let est2002=32649; %let est_1_2002=0.3;%let est_2_2002=0.082;%let est_3_2002=0.227;%let est_4_2002=0.096;%let est_5_2002=0.134;%let est_6_2002=0.088;%let est_7_2002=0.073; %let frdb2003=0.612; %let est2003=27966; %let est_1_2003=0.3;%let est_2_2003=0.082;%let est_3_2003=0.228;%let est_4_2003=0.096;%let est_5_2003=0.134;%let est_6_2003=0.087;%let est_7_2003=0.073; %let frdb2004=0.587; %let est2004=30258; %let est_1_2004=0.286;%let est_2_2004=0.074;%let est_3_2004=0.214;%let est_4_2004=0.095;%let est_5_2004=0.146;%let est_6_2004=0.104;%let est_7_2004=0.081; %let frdb2005=0.596; %let est2005=30305; %let est_1_2005=0.287;%let est_2_2005=0.075;%let est_3_2005=0.215;%let est_4_2005=0.095;%let est_5_2005=0.145;%let est_6_2005=0.103;%let est_7_2005=0.08; %let frdb2006=0.559; %let est2006=32928; %let est_1_2006=0.273;%let est_2_2006=0.068;%let est_3_2006=0.203;%let est_4_2006=0.094;%let est_5_2006=0.155;%let est_6_2006=0.119;%let est_7_2006=0.088; %let frdb2007=0.555; %let est2007=31509; %let est_1_2007=0.276;%let est_2_2007=0.068;%let est_3_2007=0.204;%let est_4_2007=0.094;%let est_5_2007=0.154;%let est_6_2007=0.117;%let est_7_2007=0.087; %let frdb2008=0.582; %let est2008=33863; %let est_1_2008=0.278;%let est_2_2008=0.069;%let est_3_2008=0.205;%let est_4_2008=0.094;%let est_5_2008=0.153;%let est_6_2008=0.115;%let est_7_2008=0.086; %let frdb2009=0.569; %let est2009=24917; %let est_1_2009=0.236;%let est_2_2009=0.047;%let est_3_2009=0.167;%let est_4_2009=0.09;%let est_5_2009=0.186;%let est_6_2009=0.164;%let est_7_2009=0.11; %let frdb2010=0.548; %let est2010=19525; %let est_1_2010=0.197;%let est_2_2010=0.026;%let est_3_2010=0.13;%let est_4_2010=0.087;%let est_5_2010=0.218;%let est_6_2010=0.21;%let est_7_2010=0.132; %let frdb2011=0.517; %let est2011=14379; %let est_1_2011=0.201;%let est_2_2011=0.028;%let est_3_2011=0.133;%let est_4_2011=0.087;%let est_5_2011=0.215;%let est_6_2011=0.206;%let est_7_2011=0.13; %let frdb2012=0.498; %let est2012=18995; %let est_1_2012=0.201;%let est_2_2012=0.027;%let est_3_2012=0.132;%let est_4_2012=0.087;%let est_5_2012=0.216;%let est_6_2012=0.207;%let est_7_2012=0.13; %let frdb2013=0.519; %let est2013=26129; %let est_1_2013=0.199;%let est_2_2013=0.026;%let est_3_2013=0.131;%let est_4_2013=0.087;%let est_5_2013=0.217;%let est_6_2013=0.209;%let est_7_2013=0.131; %let frdb2014=0.486; %let est2014=24062; %let est_1_2014=0.199;%let est_2_2014=0.026;%let est_3_2014=0.131;%let est_4_2014=0.087;%let est_5_2014=0.217;%let est_6_2014=0.209;%let est_7_2014=0.131; %let frdb2015=0.471; %let est2015=25622; %let est_1_2015=0.197;%let est_2_2015=0.025;%let est_3_2015=0.129;%let est_4_2015=0.087;%let est_5_2015=0.219;%let est_6_2015=0.211;%let est_7_2015=0.132; %let c1_1960=0.095; %let c2_1960=0.053; %let c3_1960=0.241; %let c4_1960=0.094; %let c5_1960=0.183; %let c6_1960=0.18; %let c7_1960=0.154; %let c1_1961=0.105; %let c2_1961=0.063; %let c3_1961=0.222; %let c4_1961=0.091; %let c5_1961=0.181; %let c6_1961=0.18; %let c7_1961=0.157; %let c1_1962=0.11; %let c2_1962=0.063; %let c3_1962=0.224; %let c4_1962=0.092; %let c5_1962=0.181; %let c6_1962=0.18; %let c7_1962=0.15; %let c1_1963=0.104; %let c2_1963=0.065; %let c3_1963=0.223; %let c4_1963=0.092; %let c5_1963=0.182; %let c6_1963=0.18; %let c7_1963=0.153; %let c1_1964=0.088; %let c2_1964=0.068; %let c3_1964=0.226; %let c4_1964=0.093; %let c5_1964=0.185; %let c6_1964=0.183; %let c7_1964=0.157; %let c1_1965=0.15; %let c2_1965=0.066; %let c3_1965=0.217; %let c4_1965=0.087; %let c5_1965=0.168; %let c6_1965=0.169; %let c7_1965=0.143; %let c1_1966=0.107; %let c2_1966=0.072; %let c3_1966=0.235; %let c4_1966=0.092; %let c5_1966=0.171; %let c6_1966=0.176; %let c7_1966=0.147; %let c1_1967=0.114; %let c2_1967=0.073; %let c3_1967=0.234; %let c4_1967=0.091; %let c5_1967=0.178; %let c6_1967=0.17; %let c7_1967=0.141; %let c1_1968=0.12; %let c2_1968=0.073; %let c3_1968=0.228; %let c4_1968=0.088; %let c5_1968=0.173; %let c6_1968=0.171; %let c7_1968=0.147; %let c1_1969=0.133; %let c2_1969=0.073; %let c3_1969=0.221; %let c4_1969=0.086; %let c5_1969=0.165; %let c6_1969=0.168; %let c7_1969=0.154; %let c1_1970=0.133; %let c2_1970=0.074; %let c3_1970=0.233; %let c4_1970=0.088; %let c5_1970=0.166; %let c6_1970=0.163; %let c7_1970=0.143; %let c1_1971=0.137; %let c2_1971=0.071; %let c3_1971=0.239; %let c4_1971=0.091; %let c5_1971=0.165; %let c6_1971=0.159; %let c7_1971=0.138; %let c1_1972=0.14; %let c2_1972=0.079; %let c3_1972=0.244; %let c4_1972=0.091; %let c5_1972=0.163; %let c6_1972=0.153; %let c7_1972=0.13; %let c1_1973=0.15; %let c2_1973=0.087; %let c3_1973=0.246; %let c4_1973=0.089; %let c5_1973=0.161; %let c6_1973=0.148; %let c7_1973=0.118; %let c1_1974=0.163; %let c2_1974=0.088; %let c3_1974=0.25; %let c4_1974=0.086; %let c5_1974=0.155; %let c6_1974=0.144; %let c7_1974=0.114; %let c1_1975=0.162; %let c2_1975=0.093; %let c3_1975=0.257; %let c4_1975=0.091; %let c5_1975=0.152; %let c6_1975=0.135; %let c7_1975=0.11; %let c1_1976=0.16; %let c2_1976=0.099; %let c3_1976=0.258; %let c4_1976=0.092; %let c5_1976=0.151; %let c6_1976=0.132; %let c7_1976=0.108; %let c1_1977=0.151; %let c2_1977=0.098; %let c3_1977=0.264; %let c4_1977=0.091; %let c5_1977=0.154; %let c6_1977=0.133; %let c7_1977=0.109; %let c1_1978=0.151; %let c2_1978=0.099; %let c3_1978=0.263; %let c4_1978=0.086; %let c5_1978=0.153; %let c6_1978=0.135; %let c7_1978=0.114; %let c1_1979=0.146; %let c2_1979=0.091; %let c3_1979=0.242; %let c4_1979=0.079; %let c5_1979=0.155; %let c6_1979=0.144; %let c7_1979=0.143; %let c1_1980=0.162; %let c2_1980=0.089; %let c3_1980=0.237; %let c4_1980=0.083; %let c5_1980=0.154; %let c6_1980=0.147; %let c7_1980=0.127; %let c1_1981=0.163; %let c2_1981=0.082; %let c3_1981=0.224; %let c4_1981=0.077; %let c5_1981=0.158; %let c6_1981=0.158; %let c7_1981=0.137; %let c1_1982=0.167; %let c2_1982=0.072; %let c3_1982=0.2; %let c4_1982=0.079; %let c5_1982=0.152; %let c6_1982=0.167; %let c7_1982=0.162; %let c1_1983=0.164; %let c2_1983=0.078; %let c3_1983=0.204; %let c4_1983=0.084; %let c5_1983=0.154; %let c6_1983=0.171; %let c7_1983=0.146; %let c1_1984=0.158; %let c2_1984=0.071; %let c3_1984=0.201; %let c4_1984=0.083; %let c5_1984=0.142; %let c6_1984=0.172; %let c7_1984=0.172; %let c1_1985=0.162; %let c2_1985=0.075; %let c3_1985=0.192; %let c4_1985=0.077; %let c5_1985=0.157; %let c6_1985=0.178; %let c7_1985=0.159; %let c1_1986=0.175; %let c2_1986=0.069; %let c3_1986=0.203; %let c4_1986=0.076; %let c5_1986=0.15; %let c6_1986=0.162; %let c7_1986=0.165; %let c1_1987=0.197; %let c2_1987=0.081; %let c3_1987=0.219; %let c4_1987=0.081; %let c5_1987=0.151; %let c6_1987=0.145; %let c7_1987=0.126; %let c1_1988=0.16; %let c2_1988=0.061; %let c3_1988=0.181; %let c4_1988=0.081; %let c5_1988=0.16; %let c6_1988=0.183; %let c7_1988=0.174; %let c1_1989=0.188; %let c2_1989=0.073; %let c3_1989=0.18; %let c4_1989=0.08; %let c5_1989=0.16; %let c6_1989=0.157; %let c7_1989=0.162; %let c1_1990=0.187; %let c2_1990=0.071; %let c3_1990=0.187; %let c4_1990=0.076; %let c5_1990=0.155; %let c6_1990=0.159; %let c7_1990=0.165; %let c1_1991=0.196; %let c2_1991=0.077; %let c3_1991=0.199; %let c4_1991=0.076; %let c5_1991=0.15; %let c6_1991=0.151; %let c7_1991=0.151; %let c1_1992=0.184; %let c2_1992=0.073; %let c3_1992=0.197; %let c4_1992=0.077; %let c5_1992=0.145; %let c6_1992=0.157; %let c7_1992=0.167; %let c1_1993=0.19; %let c2_1993=0.078; %let c3_1993=0.196; %let c4_1993=0.071; %let c5_1993=0.142; %let c6_1993=0.154; %let c7_1993=0.169; %let c1_1994=0.173; %let c2_1994=0.069; %let c3_1994=0.192; %let c4_1994=0.075; %let c5_1994=0.144; %let c6_1994=0.163; %let c7_1994=0.184; %let c1_1995=0.172; %let c2_1995=0.072; %let c3_1995=0.191; %let c4_1995=0.069; %let c5_1995=0.15; %let c6_1995=0.167; %let c7_1995=0.178; %let c1_1996=0.162; %let c2_1996=0.071; %let c3_1996=0.181; %let c4_1996=0.074; %let c5_1996=0.146; %let c6_1996=0.171; %let c7_1996=0.195; %let c1_1997=0.173; %let c2_1997=0.07; %let c3_1997=0.18; %let c4_1997=0.071; %let c5_1997=0.15; %let c6_1997=0.169; %let c7_1997=0.187; %let c1_1998=0.168; %let c2_1998=0.072; %let c3_1998=0.173; %let c4_1998=0.068; %let c5_1998=0.147; %let c6_1998=0.181; %let c7_1998=0.192; %let c1_1999=0.172; %let c2_1999=0.068; %let c3_1999=0.181; %let c4_1999=0.071; %let c5_1999=0.147; %let c6_1999=0.175; %let c7_1999=0.185; %let c1_2000=0.169; %let c2_2000=0.066; %let c3_2000=0.168; %let c4_2000=0.072; %let c5_2000=0.145; %let c6_2000=0.18; %let c7_2000=0.2; %let c1_2001=0.147; %let c2_2001=0.059; %let c3_2001=0.169; %let c4_2001=0.066; %let c5_2001=0.149; %let c6_2001=0.18; %let c7_2001=0.23; %let c1_2002=0.124; %let c2_2002=0.06; %let c3_2002=0.176; %let c4_2002=0.072; %let c5_2002=0.159; %let c6_2002=0.178; %let c7_2002=0.231; %let c1_2003=0.119; %let c2_2003=0.056; %let c3_2003=0.177; %let c4_2003=0.074; %let c5_2003=0.157; %let c6_2003=0.18; %let c7_2003=0.236; %let c1_2004=0.122; %let c2_2004=0.056; %let c3_2004=0.175; %let c4_2004=0.072; %let c5_2004=0.156; %let c6_2004=0.188; %let c7_2004=0.231; %let c1_2005=0.125; %let c2_2005=0.059; %let c3_2005=0.172; %let c4_2005=0.072; %let c5_2005=0.157; %let c6_2005=0.192; %let c7_2005=0.223; %let c1_2006=0.126; %let c2_2006=0.059; %let c3_2006=0.165; %let c4_2006=0.075; %let c5_2006=0.156; %let c6_2006=0.194; %let c7_2006=0.226; %let c1_2007=0.133; %let c2_2007=0.057; %let c3_2007=0.16; %let c4_2007=0.071; %let c5_2007=0.153; %let c6_2007=0.189; %let c7_2007=0.237; %let c1_2008=0.112; %let c2_2008=0.05; %let c3_2008=0.149; %let c4_2008=0.07; %let c5_2008=0.153; %let c6_2008=0.197; %let c7_2008=0.268; %let c1_2009=0.103; %let c2_2009=0.055; %let c3_2009=0.156; %let c4_2009=0.07; %let c5_2009=0.153; %let c6_2009=0.18; %let c7_2009=0.283; %let c1_2010=0.094; %let c2_2010=0.049; %let c3_2010=0.141; %let c4_2010=0.063; %let c5_2010=0.143; %let c6_2010=0.188; %let c7_2010=0.321; %let c1_2011=0.114; %let c2_2011=0.051; %let c3_2011=0.148; %let c4_2011=0.064; %let c5_2011=0.146; %let c6_2011=0.193; %let c7_2011=0.285; %let c1_2012=0.098; %let c2_2012=0.048; %let c3_2012=0.138; %let c4_2012=0.064; %let c5_2012=0.154; %let c6_2012=0.204; %let c7_2012=0.294; %let c1_2013=0.124; %let c2_2013=0.064; %let c3_2013=0.173; %let c4_2013=0.07; %let c5_2013=0.143; %let c6_2013=0.177; %let c7_2013=0.249; %let c1_2014=0.124; %let c2_2014=0.062; %let c3_2014=0.17; %let c4_2014=0.067; %let c5_2014=0.146; %let c6_2014=0.181; %let c7_2014=0.25; %let c1_2015=0.124; %let c2_2015=0.062; %let c3_2015=0.17; %let c4_2015=0.067; %let c5_2015=0.146; %let c6_2015=0.181; %let c7_2015=0.25; %let mcpr1960=0; %let mcprd1960=0; %let mcpr1961=0; %let mcprd1961=0; %let mcpr1962=0; %let mcprd1962=0; %let mcpr1963=0; %let mcprd1963=0; %let mcpr1964=0; %let mcprd1964=0; %let mcpr1965=0; %let mcprd1965=0; %let mcpr1966=322; %let mcprd1966=0; %let mcpr1967=640; %let mcprd1967=0; %let mcpr1968=832; %let mcprd1968=0; %let mcpr1969=914; %let mcprd1969=0; %let mcpr1970=1096; %let mcprd1970=0; %let mcpr1971=1302; %let mcprd1971=0; %let mcpr1972=1382; %let mcprd1972=0; %let mcpr1973=1550; %let mcprd1973=0; %let mcpr1974=1804; %let mcprd1974=0; %let mcpr1975=1918; %let mcprd1975=0; %let mcpr1976=2060; %let mcprd1976=0; %let mcpr1977=2247; %let mcprd1977=0; %let mcpr1978=2470; %let mcprd1978=0; %let mcpr1979=2719; %let mcprd1979=0; %let mcpr1980=3011; %let mcprd1980=0; %let mcpr1981=3722; %let mcprd1981=0; %let mcpr1982=3697; %let mcprd1982=0; %let mcpr1983=4236; %let mcprd1983=0; %let mcpr1984=5167; %let mcprd1984=0; %let mcpr1985=5613; %let mcprd1985=0; %let mcpr1986=5722; %let mcprd1986=0; %let mcpr1987=7409; %let mcprd1987=0; %let mcpr1988=8761; %let mcprd1988=0; %let mcpr1989=12263; %let mcprd1989=0; %let mcpr1990=11320; %let mcprd1990=0; %let mcpr1991=11934; %let mcprd1991=0; %let mcpr1992=14077; %let mcprd1992=0; %let mcpr1993=14193; %let mcprd1993=0; %let mcpr1994=17386; %let mcprd1994=0; %let mcpr1995=19717; %let mcprd1995=0; %let mcpr1996=18763; %let mcprd1996=0; %let mcpr1997=19289; %let mcprd1997=0; %let mcpr1998=20933; %let mcprd1998=0; %let mcpr1999=18967; %let mcprd1999=0; %let mcpr2000=20555; %let mcprd2000=0; %let mcpr2001=22764; %let mcprd2001=0; %let mcpr2002=25066; %let mcprd2002=0; %let mcpr2003=27402; %let mcprd2003=0; %let mcpr2004=31435; %let mcprd2004=0; %let mcpr2005=37535; %let mcprd2005=0; %let mcpr2006=42853; %let mcprd2006=3484; %let mcpr2007=46773; %let mcprd2007=4071; %let mcpr2008=50232; %let mcprd2008=5030; %let mcpr2009=56040; %let mcprd2009=6330; %let mcpr2010=51986; %let mcprd2010=6527; %let mcpr2011=57514; %let mcprd2011=7714; %let mcpr2012=58024; %let mcprd2012=8334; %let mcpr2013=63085; %let mcprd2013=9925; %let mcpr2014=65644; %let mcprd2014=11377; %let mcpr2015=69446; %let mcprd2015=12758; %let mcpr2016=72055; %let mcprd2016=13799; %let mcpr2017=81522; %let mcprd2017=15494; %let esi_sin1=0.29661; %let esi_mar1=0.45442; %let esi_sin2=0.00983; %let esi_mar2=0.1173; %let esi_sin3=0.00575; %let esi_mar3=0.09562; %let esi_sin4=0.00057; %let esi_mar4=0.01047; %let esi_sin5=0.0004; %let esi_mar5=0.00728; %let esi_sin6=0.00009; %let esi_mar6=0.00147; %let esi_sin7=0.00001; %let esi_mar7=0.00018; %let esi1=0.75102; %let esi2=0.12713; %let esi3=0.10137; %let esi4=0.01105; %let esi5=0.00768; %let esi6=0.00157; %let esi7=0.00019; %let gnoth1962=-193615171.7; %let gnoth1966=-84940516.19; %macro groupsP0_P9899(dsn, var, wts, decvar, cutoff); /* calculate the cutpoints for Income Groups */ proc univariate noprint data = &dsn; var &var; output out = decile pctlpts = 90 98 99 pctlpre = pct; weight &wts; run; /* write the cutoffs to macro variables */ data _null_; set decile; call symput('d1' , pct90) ; call symput('d2' , pct98) ; call symput('d3' , pct99) ; run; data &dsn; set &dsn; if &var =. then &decvar =.; else if &var le &d1 then do; &decvar=1; end; else if &var le &d2 then do; &decvar=2; &cutoff=&d1; end; else if &var le &d3 then do; &decvar=3; &cutoff=&d2; end; else if &var > &d3 then do; &decvar=4; &cutoff=&d3; end; run; %mend groupsP0_P9899; %macro groupsP0_P99(dsn, var, wts, decvar, cutoff); /* calculate the cutpoints for Income Groups */ proc univariate noprint data = &dsn; var &var; output out = decile pctlpts = 90 95 99 pctlpre = pct; weight &wts; run; /* write the cutoffs to macro variables */ data _null_; set decile; call symput('d1' , pct90) ; call symput('d2' , pct95) ; call symput('d3' , pct99) ; run; data &dsn; set &dsn; if &var =. then &decvar =.; else if &var le &d1 then do; &decvar=1; end; else if &var le &d2 then do; &decvar=2; &cutoff=&d1; end; else if &var le &d3 then do; &decvar=3; &cutoff=&d2; end; else if &var > &d3 then do; &decvar=4; &cutoff=&d3; end; run; %mend groupsP0_P99; %macro grp995(dsn, var, wts, incgrpvar, p995_cutoff); * grp995 divides the sample into two, above and below the 99.5% level; /* calculate the cutpoint */ proc univariate noprint data = &dsn; var &var; output out = income_grp pctlpts = 99.5 pctlpre = pct; weight &wts; run; /* write the quintiles to macro variables */ data _null_; set income_grp; call symput('cut',pct99_5); run; /* create the new variable in the main dataset */ data &dsn; set &dsn; if &var =. then &incgrpvar = .; if &var le &cut then &incgrpvar = 0; else &incgrpvar = 1; &p995_cutoff = &cut; run; %mend grp995; %macro grp999(dsn, var, wts, incgrpvar, p999_cutoff); * grp999 divides the sample into two, above and below the 99.9% level; /* calculate the cutpoint */ proc univariate noprint data = &dsn; var &var; output out = income_grp pctlpts = 99.9 pctlpre = pct; weight &wts; run; /* write the quintiles to macro variables */ data _null_; set income_grp; call symput('cut',pct99_9); run; /* create the new variable in the main dataset */ data &dsn; set &dsn; if &var =. then &incgrpvar = .; if &var le &cut then &incgrpvar = 0; else &incgrpvar = 1; &p999_cutoff = &cut; run; %mend grp999; %macro grp9999(dsn, var, wts, incgrpvar, p9999_cutoff); * grp9999 divides the sample into two, above and below the 99.99% level; /* calculate the cutpoint */ proc univariate noprint data = &dsn; var &var; output out = income_grp pctlpts = 99.99 pctlpre = pct; weight &wts; run; /* write the quintiles to macro variables */ data _null_; set income_grp; call symput('cut',pct99_99); run; /* create the new variable in the main dataset */ data &dsn; set &dsn; if &var =. then &incgrpvar = .; else if &var le &cut then &incgrpvar = 0; else &incgrpvar = 1; &p9999_cutoff = &cut; run; %mend grp9999; %macro EST_INCOME(yr, filingtype, incometype); %IF (&yr >= 1979) %then %do; data TAB&yr; set indiv.soi&yr; ARRAY X(*) X001-X008; year=&yr; filingtype=&filingtype; incometype=&incometype; id = _N_; * need field that differs for each filer for income perturbation; DEPD = 0; * Initialize if dependent filer(=1) or not (=0); ADJ_MV = 0; EMPEX = 0; ADJ_IRA = 0; ADJ_KEO = 0; ADJ_FIP = 0; ADJ_ALM = 0; ADJ_MAR = 0; ADJ_HEA = 0; ADJ_OTH = 0; ADJ_FHS = 0; PART=0; SCORPNET=0; %IF (&yr eq 1979) %then %do; id = pssn; IF MARS = . THEN MARS = 0; EXEM = N5+N8; IF EXEM = . THEN EXEM = 1; AGIX = E73; IF AGIX = . THEN AGIX = 0; WAGE = E50; IF WAGE = . THEN WAGE = 0; INTEREST = E51; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E53; IF DIVID = . THEN DIVID = 0; * DIVIDENDS:IN AGI; CGSD = E158; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; CGDS = E57; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist, E58 Sale of property other than capital assets, E148 CAPL GAIN DISTRIB Sch B; CGOTH = E58; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = E59*1.03+E200; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year, E218 Retirement Inc sch R&RP, Column B sch R&RP(2.7 tril), E217 Col A (0.3 tril); UNEM = E63; IF UNEM = . THEN UNEM = 0; * Unemp compensation in AGI; TUNEM=E62; * Gross UI; SSAGIX = 0; IF SSAGIX = . THEN SSAGIX = 0; * NO SS benefits reported until 1983, E213 Social Security or RRA Benefits, Column A; STATADJ = E72; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E56; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; PARTSCP = E206+E212; IF PARTSCP = . THEN PARTSCP = 0; FARM = E61; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); RENTS = E202+E203+E209; RENT = E202+E203; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, E203 royal net inc/loss, E209 Estate or Trust net inc/loss; TRUST = E209; IF TRUST = . THEN TRUST = 0.0; STXRF = E54; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e64; STATE=STATE; FOREX=E227; * Excluded earned income abroad; PENSNT = PENSION-E59-E201; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E145-E144; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e52; * total dividends; SETX = e103; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e111; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e135; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e131; * state/local income taxes deducted; PRPD = e132; * real estate tax deduction; SSTX = e133; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e82; * foreign tax credit; SCP = E212; IRA = E67 + E68; * IRA and KEOGH adjustments; EMPEX = E66; MID = E136; ALIMRC = E55; * alimony received; ALIMPD = E70; * alimony paid; %END; %IF (&yr eq 1980) %then %do; idc =CATS(put(pssnhigh,z5.),put(pssnlow,z4.)); id=input(idc,10.); IF MARS = . THEN MARS = 0; EXEM = N5+N8; IF EXEM = . THEN EXEM = 1; AGIX = E73; IF AGIX = . THEN AGIX = 0; WAGE = E50; IF WAGE = . THEN WAGE = 0; INTEREST = E51; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E53; IF DIVID = . THEN DIVID = 0; CGSD = E158; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; CGDS = E57; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist, E58 Sale of property other than capital assets, E148 CAPL GAIN DISTRIB Sch B; CGOTH = E58; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = E59*1.03+E200; IF PENSION = . THEN PENSION = 0; UNEM = E63; IF UNEM = . THEN UNEM = 0; * Unemp compensation in AGI; TUNEM=E62; * Gross UI; SSAGIX = 0; IF SSAGIX = . THEN SSAGIX = 0; * NO SS benefits reported until 1983, E213 Social Security or RRA Benefits, Column A; STATADJ = E72; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E56; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; PARTSCP = E206+E212; IF PARTSCP = . THEN PARTSCP = 0; FARM = E61; IF FARM = . THEN FARM = 0; * E61 Farm net profit or loss (taxpayer); RENTS = E202+E203+E209; RENT = E202+E203; IF RENTS = . THEN RENTS = 0; * E202 Rent net inc/loss, E203 royal net inc/loss, E209 Estate or Trust net inc/loss; TRUST = E209; IF TRUST = . THEN TRUST = 0.0; STXRF = E54; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e64; STATE=STATE; FOREX=E228; *E225: Total income earned abroad E226: Living expense deduction E227: Excluded earned income E228: Exempt income earned abroad; PENSNT = PENSION-E59-E201; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E145-E144; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e52; * total dividends; SETX = e103; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e111; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e135; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e131; * state/local income taxes deducted; PRPD = e132; * real estate tax deduction; SSTX = e133; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e82; * foreign tax credit; SCP = E212; IRA = E67 + E68; * IRA and KEOGH adjustments; EMPEX = E66; MID = E136; ALIMRC = E55; * alimony received; ALIMPD = E70; * alimony paid; %END; %IF (&yr eq 1981) %then %do; id = S002; * primary SSN; IF MARS = . THEN MARS = 0; EXEM = N3+N6; IF EXEM = . THEN EXEM = 1; AGIX = E76; IF AGIX = . THEN AGIX = 0; WAGE = E50; IF WAGE = . THEN WAGE = 0; INTEREST = E51; IF INTEREST = . THEN INTEREST = 0; * Gross INTEREST; DIVID = E53-E51*0.937; IF DIVID = . THEN DIVID = 0; * dividends in agi, together with interest so remove estimated taxable interest; DIVEX = 0; IF DIVEX = . THEN DIVEX = 0; * Excluded Dividends, E53 Taxable Dividends and Interest; CGSD = E311; IF CGSD = . THEN CGSD = 0; * E57 1040 cap gain, E311 Schedule D capital gain distributions, E310 60% of cap gain excluded 1976-1986; CGDS = E57; *was 58; IF CGDS = . THEN CGDS = 0; * E58/E308 CAPL GAIN DISTRIB REPORTED ON 4797, E309 Small business corp gain; CGOTH = E58;*+E308; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = E59+E60; IF PENSION = . THEN PENSION = 0; * E60 Total pensions and annuities received, E61 Pensions and annuities in AGI; UNEM = E65; IF UNEM = . THEN UNEM = 0; * Unemp compensation in AGI; TUNEM=E64; * Gross UI; SSAGIX = 0; IF SSAGIX = . THEN SSAGIX = 0; * SS benefits not taxable before 1984; STATADJ = E75; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E56; IF BUSN = . THEN BUSN = 0; * E203-204 Partnership PROFIT-LOSS, E208-209 Small Bus Corp PROFIT-LOSS; PARTSCP = E203-E204+E208-E209; IF PARTSCP = . THEN PARTSCP = 0; FARM = E63; IF FARM = . THEN FARM = 0; RENTS = E200+E201+E206-E207; RENT = E200+E201; *+E202; IF RENTS = . THEN RENTS = 0; * E200 Net Rent (E), E201 Net Roy(E), E202 Net Farm(Sch E), E206 Estate or Trust Income minus loss; TRUST = E206-E207; IF TRUST = . THEN TRUST = 0.0; STXRF = E54; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e66; STATE=STATE; FOREX=E911; *Foreign expense deduction; PENSNT = E60-E61; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E146; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR;* No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e52; * total dividends; SETX = e107; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e114; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e138; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e134; * state/local income taxes deducted; PRPD = e135; * real estate tax deduction; SSTX = e136; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e100; * foreign tax credit; SCP = E208-E209; IRA = E69 + E70; * IRA and KEOGH adjustments; EMPEX = E68; MID = E139; ALIMRC = E55; * alimony received; ALIMPD = E72; * alimony paid; %END; %IF (&yr eq 1982) %then %do; id = S002; * primary SSN; IF MARS = . THEN MARS = 0; EXEM = N2; IF EXEM = . THEN EXEM = 1; EXEM = N3+N6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E10; IF AGIX = . THEN AGIX = 0.0; WAGE = E20; IF WAGE = . THEN WAGE = 0; INTEREST = E30; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E60; IF DIVID = . THEN DIVID = 0; * E25 DIVIDENDS:RECIEVED, E28 DIVIDENDS:IN AGI; DIVEX = E50; IF DIVEX = . THEN DIVEX = 0.0; * Excluded Dividends; CGSD = E100; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D, 60% of cap gain excluded 1976-1986; CGDS = E110; IF CGDS = . THEN CGDS = 0.0; * CAPL GAIN DISTRIB REPORTED ON 1040; CGOTH = E120; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = E130; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received; UNEM = E230; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI, E220 Unempl Gross; TUNEM=E220; * Gross UI; SSAGIX = 0; IF SSAGIX = . THEN SSAGIX = 0.0; * SS benefits not taxable before 1984; STATADJ = E290; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E90; IF BUSN = . THEN BUSN = 0.0; * BUSINESS/PROF NET PROFIT/LOSS; PARTSCP = E2620; IF PARTSCP = . THEN PARTSCP = 0; FARM = E210; IF FARM = . THEN FARM = 0.0; RENTS = E2650+E2570+E2580; RENT = E2570+E2580; IF RENTS = . THEN RENTS = 0.0; TRUST = E2580; IF TRUST = . THEN TRUST = 0.0; STXRF = E70; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e240; STATE=STATE; FOREX= e400; * foreign housing as no variable for earnings; PENSNT = E180; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E2040; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e40; * total dividends; SETX = e940; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e920; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e1830; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e1840; * state/local income taxes deducted; PRPD = e1850; * real estate tax deduction; SSTX = e1860; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e730; * foreign tax credit; SCP = E2650; IRA = E320 + E330; * IRA and KEOGH adjustments; EMPEX = E310; MID = E1940; ALIMRC = E80; * alimony received; ALIMPD = E350; * alimony paid; %END; %IF (&yr eq 1983) %then %do; id = S002; * primary SSN; IF MARS = . THEN MARS = 0; EXEM = N2; IF EXEM = . THEN EXEM = 1; EXEM = N3+N6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E10; IF AGIX = . THEN AGIX = 0.0; WAGE = E20; IF WAGE = . THEN WAGE = 0; INTEREST = E30; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E60; IF DIVID = . THEN DIVID = 0; DIVEX = E50; IF DIVEX = . THEN DIVEX = 0.0; * Excluded Dividends; CGSD = E100; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D, 60% of cap gain excluded 1976-1986; CGDS = E110; IF CGDS = . THEN CGDS = 0.0; * CAPL GAIN DISTRIB REPORTED ON 1040, E120 Supplemental Schedule net gains or losses; CGOTH = E120; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E130; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received; UNEM = E230; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI, E220 Unempl Gross; TUNEM=E220; * Gross UI; SSAGIX = 0; IF SSAGIX = . THEN SSAGIX = 0.0; * SS benefits not taxable before 1984; STATADJ = E290; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E90; IF BUSN = . THEN BUSN = 0.0; * BUSINESS/PROF NET PROFIT/LOSS; PARTSCP = E2620+E2680; IF PARTSCP = . THEN PARTSCP = 0; FARM = E210; IF FARM = . THEN FARM = 0.0; RENTS = E2570+E2580+E2650; RENT = E2570+E2580; IF RENTS = . THEN RENTS = 0.0; TRUST = E2650; IF TRUST = . THEN TRUST = 0.0; STXRF = E70; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e240; STATE=STATE; FOREX=E380; PENSNT = E180; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E2040; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e40; * total dividends; SETX = e940; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e920; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e1830; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e1840; * state/local income taxes deducted; PRPD = e1850; * real estate tax deduction; SSTX = e1860; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e730; * foreign tax credit; SCP = E2680; IRA = E320 + E330; * IRA and KEOGH adjustments; EMPEX = E310; MID = E1940; ALIMRC = E80; * alimony received; ALIMPD = E350; * alimony paid; %END; %IF (&yr eq 1984) %then %do; id = a2; * primary SSN; mars = ac43; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E23; IF WAGE = . THEN WAGE = 0; INTEREST = E24; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E27; IF DIVID = . THEN DIVID = 0; DIVEX = E26; IF DIVEX = . THEN DIVEX = 0.0; * Excluded Dividends; CGSD = E31; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D, 60% of cap gain excluded 1976-1986; CGDS = E32; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E33; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E34; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E35 Pensions and annuities in AGI); UNEM = E44; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; TUNEM=E43; * E43 Unempl Gross; SSAGIX = E46; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E45; * SS benefits in AGI; STATADJ = E50; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E30; IF BUSN = . THEN BUSN = 0.0; * BUSINESS/PROF NET PROFIT/LOSS; PARTSCP = E283+E290; IF PARTSCP = . THEN PARTSCP = 0; FARM = E42; IF FARM = . THEN FARM = 0.0; * FARM NET PROFIT OR LOSS; RENTS = E278+E279+E286; RENT = E278+E279; IF RENTS = . THEN RENTS = 0.0; TRUST = E286; IF TRUST = . THEN TRUST = 0.0; STXRF = E28; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e47; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC75; FOREX=E373; PENSNT = E39; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E225; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e25; * total dividends; SETX = e115; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e113; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e204; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e205; * state/local income taxes deducted; PRPD = e206; * real estate tax deduction; DED = e190; * total itemized deductions; SSTX = e207; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e92; if (e428>FTC) then FTC=e428; * foreign tax credit; SCP = E290; IRA = E53 + E55; * IRA and KEOGH adjustments; EMPEX = E52; MID = E214; DEPINC=0; if (AC16=1) then DEPINC=1; * depinc, unearned income by dependent, 0 if blank, 1 if selected, 2 if no box on form; ALIMRC = E29; * alimony received; ALIMPD = E57; * alimony paid; %END; %IF (&yr eq 1985) %then %do; id = a1; * primary SSN; mars = ac44; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E23; IF WAGE = . THEN WAGE = 0; INTEREST = E24; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E27; IF DIVID = . THEN DIVID = 0; DIVEX = E26; IF DIVEX = . THEN DIVEX = 0.0; * Excluded Dividends; CGSD = E31; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D, 60% of cap gain excluded 1976-1986; CGDS = E32; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E33; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E34; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) ; UNEM = E44; IF UNEM = . THEN UNEM = 0.0; TUNEM=E43; * Unemp compensation in AGI, E43 Unempl Gross; SSAGIX = E46; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E45; * E46 SS benefits in AGI, E45 SS benefits gross; STATADJ = E50; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E30; IF BUSN = . THEN BUSN = 0.0; * BUSINESS/PROF NET PROFIT/LOSS; PARTSCP = E290; IF PARTSCP = . THEN PARTSCP = 0; FARM = E42; IF FARM = . THEN FARM = 0.0; RENTS = E278+E279+E289; RENT = E278+E279; IF RENTS = . THEN RENTS = 0.0; TRUST = E289; IF TRUST = . THEN TRUST = 0.0; STXRF = E28; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e47; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC75; FOREX=E373; PENSNT = E34-E40; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E225; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e25; * total dividends; SETX = e115; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e113; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e204; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e205; * state/local income taxes deducted; PRPD = e206; * real estate tax deduction; DED = e190; * total itemized deductions; SSTX = e207; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; itemize = e190; if (itemize=0)or(itemize=.) then itemize = e400; * if no itemize then use add AMT deductions; FTC = e92; if (e428>FTC) then FTC=e428; * foreign tax credit, greater of normal or AMT credit; SCP = E282 - E283;* S corp income less loss; IRA = E53 + E55; * IRA and KEOGH adjustments; EMPEX = E52; MID = E214; DEPINC=0; if (AC16=1) then DEPINC=1; * depinc, unearned income by dependent, 0 if blank, 1 if selected, 2 if no box on form; ALIMRC = E29; * alimony received; ALIMPD = E57; * alimony paid; %END; %IF (&yr eq 1986) %then %do; id = a1; * primary SSN; mars = ac46; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E24; IF WAGE = . THEN WAGE = 0; INTEREST = E25; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = E28; IF DIVID = . THEN DIVID = 0; DIVEX = E27; IF DIVEX = . THEN DIVEX = 0.0; * Excluded Dividends; CGSD = E33; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D, 60% of cap gain excluded 1976-1986; CGDS = E34; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E35; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E36; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received ; UNEM = E47; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI, E46 Unempl Gross; TUNEM=E46; * Gross UI; SSAGIX = E50; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E48; * E50 SS benefits in AGI, E48 SS benefits gross; STATADJ = E55; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E31; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E304; IF PARTSCP = . THEN PARTSCP = 0; FARM = E44; IF FARM = . THEN FARM = 0.0; RENTS = E303+E308-E309; RENT = E308-E309; IF RENTS = . THEN RENTS = 0.0; TRUST = E303; IF TRUST = . THEN TRUST = 0.0; STXRF = E29; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; OTHR=e51; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC74; FOREX=E382; PENSNT = E41; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E225; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; TOTDIV = e26; * total dividends; CGPRSCP = E245+E246+E253+E254; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e125; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e123; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e204; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e205; * state/local income taxes deducted; PRPD = e206; * real estate tax deduction; DED = e188; * total itemized deductions; SSTX = e207; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e99; if (e448>FTC) then FTC=e448; * foreign tax credit; SCP = E296 - E297;* S corp income less loss; IRA = E58 + E60; * IRA and KEOGH adjustments; EMPEX = E57; MID = E214; ALIMRC = E30; * alimony received; ALIMPD = E62; * alimony paid; %END; %IF (&yr eq 1987) %then %do; id = a1; * primary SSN; DEPD = AC29; * Dependent Status; mars = ac66; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E24; IF WAGE = . THEN WAGE = 0; INTEREST = E25; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED, E26 Tax Exempt Interest; DIVID = E27; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME; CGSD = E32; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E33; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040), E34 SUPPL SCH NET GAIN/LOSS; CGOTH = E34; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E35; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form), E36 Pensions and annuities in AGI; UNEM = E42; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E45; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E43; * E45 SS benefits in AGI, E43 Gross SS; STATADJ = E49; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E30; IF BUSN = . THEN BUSN = 0.0; * E30 BUSINESS/PROF NET PROFIT/LOSS, E351 COMB PARTNERSHIP & S-CORP INC/LOSS; PARTSCP = E351; IF PARTSCP = . THEN PARTSCP = 0; FARM = E39; IF FARM = . THEN FARM = 0.0; RENTS = E358+E350; RENT = E358; IF RENTS = . THEN RENTS = 0.0; TRUST = E350; IF TRUST = . THEN TRUST = 0.0; STXRF = E28; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E329+E338; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. This is almost all partnerships; RENTNDLS=E357; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e46; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC107; FOREX=E48; PENSNT = E37; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E244; GAMBLS = 0; if (MISDED<(OTHR+960*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; NTINT = e26; * non-taxable interest; CGPRSCP = E263+E264+E271+E272; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e122; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e120; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e211; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e212; * state/local income taxes deducted; PRPD = e213; * real estate tax deduction; DED = e195; * total itemized deductions; SSTX = e214; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = e96; if (e728>FTC) then FTC=e728; * foreign tax credit; SCP = -E338 + E339 - E340 - E336 + E341; * S corp passive loss/income and active loss/179exp/income; IRA = E52 + E56; * IRA and KEOGH adjustments; recid2 = input(retid, 8.); EMPEX = E51; MID = E222; ALIMRC = E29; * alimony received; ALIMPD = E58; * alimony paid; %END; %IF (&yr eq 1988) %then %do; id = a1; * primary SSN; DEPD = AC31; * Dependent Status; mars = ac68; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E24; IF WAGE = . THEN WAGE = 0; INTEREST = E25; IF INTEREST=. THEN INTEREST=0; * E25 INTEREST RECEIVED + E26 Tax Exempt Interest; DIVID = E27; IF DIVID = . THEN DIVID = 0; * only taxable dividend amount DIVIDEND INCOME ); CGSD = E32; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E33; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E34; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E35+E37; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E38 Pensions and annuities in AGI) IRAs first broken out in 1988, included in pensions line previously; UNEM = E44; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E47; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E45; * SS benefits in AGI; STATADJ = E51; IF STATADJ = . THEN STATADJ = 0.0;* Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = E30; IF BUSN = . THEN BUSN = 0.0; * E30 BUSINESS/PROF NET PROFIT/LOSS, E351 COMB PARTNERSHIP & S-CORP INC/LOSS; PARTSCP = E351; IF PARTSCP = . THEN PARTSCP = 0; FARM = E41; IF FARM = . THEN FARM = 0.0; RENTS = E358+E350; RENT = E358; IF RENTS = . THEN RENTS = 0.0; TRUST = E350; IF TRUST = . THEN TRUST = 0.0; STXRF = E28; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E329+E338; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E357; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e48; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC119; FOREX=E50; PENSNT = (E35-E36)+E39; IF PENSNT = . THEN PENSNT = 0; * Nontaxable IRAs and nontaxable pensions and annuities (not in AGI); MISDED=E244; GAMBLS = 0; if (MISDED<(OTHR+960*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; NTINT = e26; * non-taxable interest; CGPRSCP = E263+E264+E271+E272; IF CGPRSCP = . THEN CGPRSCP = 0.0; *Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e122; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e120; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e211; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e212; * state/local income taxes deducted; PRPD = e213; * real estate tax deduction; DED = e195; * total itemized deductions; FTC = e524; if (e684>FTC) then FTC=e684; * foreign tax credit; SCP = -E338 + E339 - E340 - E336 + E341; * S corp passive loss/income and active loss/179exp/income; IRA = E54 + E58; * IRA and KEOGH adjustments; recid2 = input(retid, 8.); EMPEX = e53; MID = e222; ALIMRC = E29; * alimony received; ALIMPD = E60; * alimony paid; %END; %IF (&yr eq 1989) %then %do; id = a1; * primary SSN; DEPD = AC29; * Dependent Status; mars = ac70; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E22; IF AGIX = . THEN AGIX = 0.0; WAGE = E24; IF WAGE = . THEN WAGE = 0; INTEREST = E25; IF INTEREST =. THEN INTEREST =0; DIVID = E27; IF DIVID = . THEN DIVID = 0; * only taxable dividend amount DIVIDEND INCOME (E246 Sch B divid); CGSD = E32; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E33; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040), E34 SUPPL SCH NET GAIN/LOSS; CGOTH = E34; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E35+E37; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received, E38 PENSIONS/ANNUIT-TXBL(IN AGI); UNEM = E43; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation; SSAGIX = E45; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E44; * 5 SS benefits in AGI; STATADJ = E51; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments; BUSN = E30; IF BUSN = . THEN BUSN = 0.0; * BUSINESS/PROF NET PROFIT/LOSS; PARTSCP = E349; IF PARTSCP = . THEN PARTSCP = 0; FARM = E41; IF FARM = . THEN FARM = 0.0; RENTS = E356+E348; RENT = E356; IF RENTS = . THEN RENTS = 0.0; TRUST = E348; IF TRUST = . THEN TRUST = 0.0; STXRF = E28; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E329+E336; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E355; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e46; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC119; FOREX=E49; PENSNT = (E35-E36)+E39; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E245; GAMBLS = 0; if (MISDED<(OTHR+960*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=E50; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; * IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that all negative other income are NOLs; NTINT = e26; * non-taxable interest; CGPRSCP = E263+E264+E271+E272; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e119; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e117; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e211; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e212; * state/local income taxes deducted; PRPD = e213; * real estate tax deduction; DED = e195; * total itemized deductions; FTC = e98; if (e560>FTC) then FTC=e560; if (e731>FTC) then FTC=e731; * foreign tax credit; SCP = -E336 + E337 - E338 - E334 + E339; * S corp passive loss/income and active loss/179exp/income; IRA = E54 + E58; * IRA and KEOGH adjustments; recid2 = input(retid, 8.); EMPEX = e53; MID = e222; ALIMRC = E29; * alimony received; ALIMPD = E60; * alimony paid; %END; %IF (&yr eq 1990) %then %do; id = a1; * primary SSN; DEPD = AC28; * Dependent Status; mars = ac76; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E24; IF AGIX = . THEN AGIX = 0.0; WAGE = E27; IF WAGE = . THEN WAGE = 0; INTEREST = E30; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED (E244 Sch B interest); DIVID = E34; IF DIVID = . THEN DIVID = 0; BUSN = E39; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E337; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E41; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E43; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E45; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E47+E50; IF PENSION = . THEN PENSION = 0; * Total Pension/Annuity; FARM = E55; IF FARM = . THEN FARM = 0.0; * FARM NET PROFIT OR LOSS; UNEM = E58; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E62; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E60; * SS BEN:IN AGI TAXABLE SS; STATADJ = E69; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E354+E346; RENT = E354; IF RENTS = . THEN RENTS = 0.0; TRUST = E346; IF TRUST = . THEN TRUST = 0.0; STXRF = E36; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E322+E329; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E314; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e64; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC124; FOREX=E67; PENSNT = (E47-E48)+E52; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); MISDED=E236; GAMBLS = 0; if (MISDED<(OTHR+960*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in total misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=E63; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; *IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable after 1989, so assume that all negative other income are NOLs; NTINT = e32; * non-taxable interest; CGPRSCP = E246+E247+E261+E262; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e139; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e137; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e191; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e193; * state/local income taxes deducted; PRPD = e194; * real estate tax deduction; DED = e88; * total itemized deductions; itemize = e89; FTC = e121; if (e634>FTC) then FTC=e634; * foreign tax credit; SCP = -E329 + E330 - E331 - E327 + E332; * S corp passive loss/income and active loss/179exp/income; IRA = E72 + E77; * IRA and KEOGH adjustments; recid2 = recid; EMPEX = E433; * is from form 2106 total employee business expenses, E225 is deducted amount; MID = E205; ALIMRC = E37; * alimony received; ALIMPD = E79; * alimony paid; %END; %IF (&yr eq 1991) %then %do; id = a8; * primary SSN; mars = ac70; DEPD = AC24; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E24; IF AGIX = . THEN AGIX = 0.0; WAGE = E27; IF WAGE = . THEN WAGE = 0; INTEREST = E30; IF INTEREST = . THEN INTEREST = 0; DIVID = E34; IF DIVID = . THEN DIVID = 0; BUSN = E39; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E307; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E41; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E43; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E45; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E47+E50; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E53 Pensions and annuities in AGI); FARM = E55; IF FARM = . THEN FARM = 0.0; * FARM NET PROFIT OR LOSS; UNEM = E58; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E62; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E60; * SS benefits in AGI, E60 Gross SS; STATADJ = E69; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E326+E316; RENT = E326; IF RENTS = . THEN RENTS = 0.0; TRUST = E316; IF TRUST = . THEN TRUST = 0.0; STXRF = E36; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E293+E299; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E284; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e65; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC129; FOREX=E68; PENSNT = (E47-E48)+E52; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E208; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; MISDED=E213; * No explicit gambling losses, but included in total misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=E64; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e32; * non-taxable interest; CGPRSCP = E224+E225+E237+E238; IF CGPRSCP = . THEN CGPRSCP = 0.0; SETX = e130; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e128; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e174; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e176; * state/local income taxes deducted; PRPD = e177; * real estate tax deduction; DED = e84; * total itemized deductions; FTC = e110; if (e646>FTC) then FTC=e646; * foreign tax credit; SCP = -E299 + E300 - E301 - E297 + E302; * S corp passive loss/income and active loss/179exp/income; IRA = E70 + E75; * IRA and KEOGH adjustments; recid2 = recid; *EMPEX = E202; MID = E185; ALIMRC = E37; * alimony received; ALIMPD = E77; * alimony paid; %END; %IF (&yr eq 1992) %then %do; id = a8; * primary SSN; mars = ac79; DEPD = AC30; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E24; IF AGIX = . THEN AGIX = 0.0; WAGE = E28; IF WAGE = . THEN WAGE = 0; INTEREST = E30; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED ; DIVID = E34; IF DIVID = . THEN DIVID = 0; * only taxable dividend amount DIVIDEND INCOME; BUSN = E39; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E308; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E41; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E43; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E45; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E47+E50; IF PENSION = . THEN PENSION = 0; FARM = E55; IF FARM = . THEN FARM = 0.0; UNEM = E58; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E62; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E60; * E62 SS benefits in AGI, E60-SS BEN:GROSS SS INCOME; STATADJ = E69; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E327+E317; IF RENTS = . THEN RENTS = 0.0; TRUST = E317; IF TRUST = . THEN TRUST = 0.0; STXRF = E36; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E294+E300; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E285; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e65; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC137; FOREX=E68; PENSNT = (E47-E48)+E52; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E204; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E64; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e32; * non-taxable interest; CGPRSCP = E221+E224+E238+E239; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e124; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e122; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e168; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e170; * state/local income taxes deducted; PRPD = e171; * real estate tax deduction; DED = e84; * total itemized deductions; FTC = e108; if (e710>FTC) then FTC=e710; * foreign tax credit; SCP = -E300 + E301 - E302 - E298 + E303; * S corp passive loss/income and active loss/179exp/income; IRA = E70 + E75; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E197; MID = E179; ALIMRC = E37; * alimony received; ALIMPD = E77; * alimony paid; %END; %IF (&yr eq 1993) %then %do; id = a8; * primary SSN; mars = ac82; DEPD = AC31; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E24; IF AGIX = . THEN AGIX = 0.0; WAGE = E28; IF WAGE = . THEN WAGE = 0; INTEREST = E31; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED (E244 Sch B interest), E33 Tax-exempt interest; DIVID = E36; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME (E246 Sch B divid); BUSN = E41; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E306; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E43; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E45; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E47; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E49+E52; IF PENSION = . THEN PENSION = 0; SCHE = E55; IF SCHE = . THEN SCHE = 0.0; * SCH E PROFIT/LOSS; FARM = E57; IF FARM = . THEN FARM = 0.0; UNEM = E59; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E65; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E62; STATADJ = E72; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E325+E315; IF RENTS = . THEN RENTS = 0.0; TRUST = E315; IF TRUST = . THEN TRUST = 0.0; STXRF = E38; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E293+E294;*E167; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E282; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e68; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC138; FOREX=E71; PENSNT = (E49-E50)+E54; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E208; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E67; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e33; * non-taxable interest; CGPRSCP = E226+E227+E238+E239; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e128; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e126; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e174; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e176; * state/local income taxes deducted; PRPD = e177; * real estate tax deduction; DED = e212; * total itemized deductions before limit; FTC = e112; if (e705>FTC) then FTC=e705; * foreign tax credit; SCP = -E298 + E299 - E300 - E296 + E301; * S corp passive loss/income and active loss/179exp/income; IRA = E73 + E78; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E200; MID = E182; ALIMRC = E39; * alimony received; ALIMPD = E80; * alimony paid; %END; %IF (&yr eq 1994) %then %do; id = a8; * primary SSN; mars = ac96; DEPD = AC33; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E24; IF AGIX = . THEN AGIX = 0.0; WAGE = E28; IF WAGE = . THEN WAGE = 0; INTEREST = E31; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED ; DIVID = E36; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME ; BUSN = E41; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E307; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E43; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E45; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E47; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E49+E52; IF PENSION = . THEN PENSION = 0; * Gross pensions and annuities, E53 Pensions and annuities in AGI, E54=PEN/ANNUIT-NONTXBL(NOT IN AGI; SCHE = E55; IF SCHE = . THEN SCHE = 0.0; * SCH E PROFIT/LOSS; FARM = E57; IF FARM = . THEN FARM = 0.0; UNEM = E59; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E65; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E62; * SS benefits in AGI, E62 Gross SS Benefit; STATADJ = E72; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E326+E316; IF RENTS = . THEN RENTS = 0.0; TRUST = E316; IF TRUST = . THEN TRUST = 0.0; STXRF = E38; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E293+E299; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E284; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e68; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC155; FOREX=E71; PENSNT = (E49-E50)+E54; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E210; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E67; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e33; * non-taxable interest; CGPRSCP = E228+E229+E240+E241; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e130; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e128; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e176; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e178; * state/local income taxes deducted; PRPD = e179; * real estate tax deduction; DED = e217; * total itemized deductions before limit; FTC = e113; if (e708>FTC) then FTC=e708; * foreign tax credit; SCP = -E299 + E300 - E301 - E297 + E302; * S corp passive loss/income and active loss/179exp/income; IRA = E73 + E79; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E202; MID = E184; ALIMRC = E39; * alimony received; ALIMPD = E81; * alimony paid; %END; %IF (&yr eq 1995) %then %do; id = a8; * primary SSN; mars = ac98; DEPD = AC31; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E26; IF AGIX = . THEN AGIX = 0.0; WAGE = E30; IF WAGE = . THEN WAGE = 0; INTEREST = E33; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED (E244 Sch B interest); DIVID = E38; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME (E246 Sch B divid); BUSN = E43; IF BUSN = . THEN BUSN = 0.0; * E46 BUSINESS/PROF NET PROFIT/LOSS (E60 sch E net income loss) (E314 Combined total income, Partnership & S Corp) + E60 + E345; PARTSCP = E309; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E45; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E47; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040); CGOTH = E48; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E50+E53; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E54 Pensions and annuities in AGI); FARM = E58; IF FARM = . THEN FARM = 0.0; UNEM = E60; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E66; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E63; STATADJ = E74; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E324+E318; IF RENTS = . THEN RENTS = 0.0; TRUST = E318; IF TRUST = . THEN TRUST = 0.0; STXRF = E40; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E295+E301; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E286; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e69; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC159; FOREX=E72; PENSNT = (E50-E51)+E55; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E212; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E68; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e35; * non-taxable interest; CGPRSCP = E230+E231+E242+E243; IF CGPRSCP = . THEN CGPRSCP = 0.0; *Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e131; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e129; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e178; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e180; * state/local income taxes deducted; PRPD = e181; * real estate tax deduction; DED = e217; * total itemized deductions before limit; FTC = e115; if (e779>FTC) then FTC=e779; * foreign tax credit; SCP = -E301 + E302 - E303 - E299 + E304; * S corp passive loss/income and active loss/179exp/income; IRA = E75 + E81; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E204; MID = E186; ALIMRC = E41; * alimony received; ALIMPD = E83; * alimony paid; %END; %IF (&yr eq 1996) %then %do; id = a8; * primary SSN; mars = ac98; DEPD = AC32; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E26; IF AGIX = . THEN AGIX = 0.0; WAGE = E32; IF WAGE = . THEN WAGE = 0; INTEREST = E35; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED (E244 Sch B interest); DIVID = E40; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME (E246 Sch B divid); BUSN = E45; IF BUSN = . THEN BUSN = 0.0; * E46 BUSINESS/PROF NET PROFIT/LOSS (E60 sch E net income loss) (E314 Combined total income, Partnership & S Corp) + E60 + E345; PARTSCP = E314; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E47; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E49; IF CGDS = . THEN CGDS = 0.0; * CAPITAL GAIN DISTRIB-F1040; CGOTH = E51; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E53+E56; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E57 Pensions and annuities in AGI); FARM = E61; IF FARM = . THEN FARM = 0.0; * FARM NET PROFIT OR LOSS; UNEM = E63; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI, E66=SS BEN:GROSS SS BENEFIT; SSAGIX = E69; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E66; * SS benefits in AGI; TOTINCX = E74; STATADJ = E77; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); TXBINC = E98; IF TXBINC = . THEN TXBINC = 0; RENTS = E333+E323; IF RENTS = . THEN RENTS = 0.0; * E333=TOT RENTL/ROYLTY NET INC/LOSS, E323=EST/TRUST:NET INC/LOSS,; TRUST = E323; IF TRUST = . THEN TRUST = 0.0; AMT_TXBINC = E727; IF AMT_TXBINC = . THEN AMT_TXBINC = 0; * E782=AMT:ALT MIN TAXABLE INC ($122 B); STXRF = E42; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E300+E306; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips; RENTNDLS=E291; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K; OTHR=e72; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AC162; FOREX=E75; PENSNT = (E53-E54)+E58; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E217; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E71; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e37; * non-taxable interest; CGPRSCP = E235+E236+E247+E248; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e135; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e133; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e183; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e185; * state/local income taxes deducted; PRPD = e186; * real estate tax deduction; DED = e224; * total itemized deductions before limit; FTC = e119; if (e792>FTC) then FTC=e792; * foreign tax credit; SCP = -E306 + E307 - E308 - E304 + E309; * S corp passive loss/income and active loss/179exp/income; IRA = E78 + E84; * IRA and KEOGH adjustments; recid2 = recid; *EMPEX = E210; MID = E191; ALIMRC = E43; * alimony received; ALIMPD = E86; * alimony paid; %END; %IF (&yr eq 1997) %then %do; id = a8; * primary SSN; mars = ac88; DEPD = AC24; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E26; IF AGIX = . THEN AGIX = 0.0; WAGE = E32; IF WAGE = . THEN WAGE = 0; INTEREST = E35; IF INTEREST = . THEN INTEREST = 0; DIVID = E40; IF DIVID = . THEN DIVID = 0; BUSN = E45; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E340; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E47; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = 0; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB, missing as removed 1040 line on form in 1997-98; CGOTH = E51; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E53+E56; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received; FARM = E61; IF FARM = . THEN FARM = 0.0; UNEM = E63; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E69; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E66; * SS benefits in AGI; STATADJ = E77; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E359+E349; IF RENTS = . THEN RENTS = 0.0; TRUST = E349; IF TRUST = . THEN TRUST = 0.0; STXRF = E42; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; PASNDLS=E325+E331; IF PASNDLS = . THEN PASNDLS = 0.0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips, though there could be some S corp and Sole prop; RENTNDLS=E316; IF RENTNDLS = . THEN RENTNDLS = 0.0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K. Some taxpayers have only this and dont ever go to the 8582 form; OTHR=e72; ST=PSTATE; if (st='FA')or(st='GU')or(st='MP')or(st='AS')or(st='VI')or(st='PR')or(st='AP') then STATE=54; * pstate did nothing and state does not exist; STATE=AD28; FOREX=E75; PENSNT = (E53-E54)+E58; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E224; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E71; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e37; * non-taxable interest; CGPRSCP = E245+E260; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; SETX = e139; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = e137; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = e190; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e192; * state/local income taxes deducted; PRPD = e193; * real estate tax deduction; DED = e231; * total itemized deductions before limit; FTC = e122; if (e781>FTC) then FTC=e781; * foreign tax credit; SCP = -E331 + E332 - E333 - E329 + E334; * S corp passive loss/income and active loss/179exp/income; IRA = E78 + E84; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E216; *E238; MID = E198; *E220; ALIMRC = E43; * alimony received; ALIMPD = E86; * alimony paid; %END; %IF (&yr eq 1999) %then %do; id = a8; * primary SSN; mars = ac100; * marital filing status; DEPD = AC27; * Dependent Status; EXEM = E2; IF EXEM = . THEN EXEM = 1; EXEM = E3+E6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E27; IF AGIX = . THEN AGIX = 0.0; WAGE = E33; IF WAGE = . THEN WAGE = 0; INTEREST = E36; IF INTEREST = . THEN INTEREST = 0; DIVID = E41; IF DIVID = . THEN DIVID = 0; BUSN = E46; IF BUSN = . THEN BUSN = 0.0; PARTSCP = E350; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E49; IF CGSD = . THEN CGSD = 0.0; * NET CAP GN/LOSS SCH D; CGDS = E51; IF CGDS = . THEN CGDS = 0.0; * CAP GN DISTRIB (Form 1040), line missing in 1997-98 so zero those years; CGOTH = E52; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSION = E54+E57; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form); FARM = E63; IF FARM = . THEN FARM = 0.0; UNEM = E66; IF UNEM = . THEN UNEM = 0.0; * Unemp compensation in AGI; SSAGIX = E72; IF SSAGIX = . THEN SSAGIX = 0.0; TSSA=E69; * SS benefits in AGI, E69 Gross SS; STATADJ = E81; IF STATADJ = . THEN STATADJ = 0.0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E365+E359; IF RENTS = . THEN RENTS = 0.0; * Total rental and royalty net income or loss; TRUST = E359; IF TRUST = . THEN TRUST = 0.0; STXRF = E43; IF STXRF = . THEN STXRF = 0; * State income tax refunds; PASNDLS=E335+E341; IF PASNDLS = . THEN PASNDLS = 0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips, though there could be some S corp and Sole prop; RENTNDLS=E327; IF RENTNDLS = . THEN RENTNDLS = 0; * 2. non-deductible rental pieces On Schedule E, E348 or E2740 for previous years. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K. Some taxpayers have only this and dont ever go to the 8582 form; OTHR=e76; STATE=AD28; FOREX=E79; PENSNT = (E54-E55)+E59; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); GAMBLS=E235; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E75; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e38; * non-taxable interest; CGPRSCP = E257+E275; IF CGPRSCP = . THEN CGPRSCP = 0.0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; TAX = e153; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; SETX = e155; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; STXD = e207; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = e208; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = e209; * real estate tax deduction; DED = e243; * total itemized deductions before limit (e98 after limit); FTC = e136; if (e897>FTC) then FTC=e897; * foreign tax credit; SCP = -E341 + E342 - E343 - E339 + E344; * S corp passive loss/income and active loss/179exp/income; IRA = E82 + E87; * IRA and KEOGH adjustments; recid2 = S001; *EMPEX = E230; MID = E214; ALIMRC = E44; * alimony received; ALIMPD = E89; * alimony paid; %END; %IF ((%eval(&yr) eq 1998) or (%eval(&yr) ge 2000)) %then %do; id = S002; *ppanid; flpdyr = flpdyr; * mars= mars; DEPD = DSI; * Dependent Status; EXEM = N2; IF EXEM = . THEN EXEM = 1; EXEM = N3+N6; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; AGIX = E00100; IF AGIX = . THEN AGIX = 0.0; WAGE = E00200; IF WAGE = . THEN WAGE = 0; INTEREST = E00300; IF INTEREST = . THEN INTEREST = 0; DIVID = E00600; IF DIVID = . THEN DIVID = 0; * DIVIDEND INCOME (sch B); DIVEX = 0; BUSN = E00900; IF BUSN = . THEN BUSN = 0; PARTSCP = E26270; IF PARTSCP = . THEN PARTSCP = 0; CGSD = E01000; IF CGSD = . THEN CGSD = 0; * NET CAP GN/LOSS SCH D; CGDS = E01100; IF CGDS = . THEN CGDS = 0; * CAP GN DISTRIB (1040); CGOTH = E01200; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (Form 4797); PENSTX = E01400+E01700; IF PENSTX = . THEN PENSTX = 0; * Total taxable IRA distributions, pensions and annuities (that is, in AGI); PENSION = E01300+E01500; IF PENSION = . THEN PENSION = 0; * Total pensions and annuities received(Form) (E01700 Pensions and annuities in AGI); PENSNT = (E01300-E01400)+E01800; IF PENSNT = . THEN PENSNT = 0; * Nontaxable pensions and annuities (not in AGI); FARM = E02100; IF FARM = . THEN FARM = 0; UNEM = E02300; IF UNEM = . THEN UNEM = 0; * Unemp compensation in AGI; SSAGIX = E02500; IF SSAGIX = . THEN SSAGIX = 0; * SS benefits in AGI; TSSA = E02400; TOTINCX = E02650; IF TOTINCX = . THEN TOTINCX = 0; STATADJ = E02900; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); RENTS = E27310+E26500; IF RENTS = . THEN RENTS = 0.0; * Total rental and royalty net income or loss + Estate and Trust net income or loss; TRUST = E26500; IF TRUST = . THEN TRUST = 0; RENT = E25700; IF RENT = . THEN RENT = 0; * (net rent income, sch SE); ROYAL = E25800; IF ROYAL = . THEN ROYAL = 0; * (net royalty income, sch SE); STXRF = E00700; IF STXRF = . THEN STXRF = 0; * State income tax refunds; PASNDLS=E15030; IF PASNDLS = . THEN PASNDLS = 0; * 1. non-deductible passive loss variable computed by SOI based on the 8582, E205 or E4120 for previous years. Susie thinks this is almost all partnerhips, though there could be some S corp and Sole prop; RENTNDLS=MAX(0,E25830,E65400-E67000); IF RENTNDLS = . THEN RENTNDLS = 0; * 2 and 3. non-deductible rental pieces on Schedule E. This is for the phaseout of an allowed $50,000 of rental losses for AGI over $100K. Some taxpayers have only this and dont ever go to the 8582 form; OTHR=e02600; IF OTHR = . THEN OTHR = 0; STATE=STATE; FOREX=E02700; GAMBLS=E20900; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; NOLS=E02540; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; NTINT = e00400; * non-taxable interest; RECID2 = REC_ID; CGPRSCP = E21775+E22365; IF CGPRSCP = . THEN CGPRSCP = 0; * Net short and long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; CGPRSCP_LT = E22365; IF CGPRSCP_LT = . THEN CGPRSCP_LT = 0; * Net long-term partnership/S-Corp. gain-loss. Sch D from Schedule(s) K-1; TAX = e09200; * line 60, form is E09200 (SOI value with ref tax deductions is e10300) | Total tax liability (form); IF TAX = . THEN TAX = 0; SETX = e09400; * line 56, self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; SITX = e18400; * state/local income taxes; IF SITX = . THEN SITX = 0; SSTX = e18450; * state sales taxes; IF SSTX = . THEN SSTX = 0; if (SSTX>0) then SITX=e18425; *SITX-SSTX; *IPTAX = STXD - SITX - SSTX; STXD = e18300; * state/local taxes deducted; PRPD = e18500; * real estate tax deduction; PPRP=e18800; DED = e21060; * total itemized deductions (e04470 after limits); IF DED = . THEN DED = 0; itemize = SCHA; *e04470; FTC = e07300; if (e62900>FTC) then FTC=e62900; * total foreign tax credit form 1116 ; SCP = -E26160 + E26170 - E26180 - E26100 + E26190; * S corp passive loss/income and active loss/179exp/income; IRA = E03150 + E03300; * IRA and KEOGH adjustments; ALIMRC = E00800; * alimony received in AGI; ALIMPD = E03500; * alimony paid; *EMPEX = E20550; MID = E19300; if (&yr=2000) then recid2 = S001; if (&yr>2000) then recid2 = rec_id; * Since 2005 remove child ITINs and secondaries from exemptions as usually Mexican or Canadian residents (due to refund. child credits), http://www.irs.gov/individuals/article/0,,id=222209,00.html,ITIN is a nine-digit number that always begins with the number 9 ; if (&yr>=2005) then do; if (S003 > 899999999) then EXEM = EXEM - 1; if (S025 > 899999999) then EXEM = EXEM - 1; if (S026 > 899999999) then EXEM = EXEM - 1; if (S027 > 899999999) then EXEM = EXEM - 1; if (S028 > 899999999) then EXEM = EXEM - 1; if (S029 > 899999999) then EXEM = EXEM - 1; if (S030 > 899999999) then EXEM = EXEM - 1; if (S031 > 899999999) then EXEM = EXEM - 1; if (S032 > 899999999) then EXEM = EXEM - 1; if (S033 > 899999999) then EXEM = EXEM - 1; if (S034 > 899999999) then EXEM = EXEM - 1; end; if (&yr=2008) then do; ESREBATE=0; TAXREB=0; if (TAX>0 or SUM(WAS,MAX(0,SEERN),SSINC) > 2999) then do; TAXREB=MAX(0,TAX + E59660); * EICX; ESREBATE = MIN(TAXREB, 600+300*N6) -.05*(MAX(0,AGIX- 75000)); if (mars=2) then ESREBATE = MIN(TAXREB,1200+300*N6) -.05*(MAX(0,AGIX-150000)); ESREBATE = MAX(0,ESREBATE); if ESREBATE = 0 & SUM(WAS,MAX(0,SEERN),TSSA) > 2999 then do; ESREBATE = 300-.05*(MAX(0,AGIX-75000)); if (mars=2) then ESREBATE = 600 -.05*(MAX(0,AGIX-150000)); ESREBATE = MAX(0,ESREBATE); end; end; end; * 2008 credit; %END; %IF (&yr eq 2007) %then %do; * Stimulus Filers in 2007 represent extra 2.5 million filers that need to drop to make year more representative ; if (STIMIND ne 0) then delete; * No 2007 stimulus only filers (stim2007); %END; IF EMPEX = . THEN EMPEX = 0; IF CGSD = . THEN CGSD = 0; AGIXa = AGIX + EMPEX; * add back empoyee business deductions; IF (&yr ge 1979)and(&yr le 1986)and(CGSD>0) then AGIXa = AGIX - CGSD + CGSD*2.5 + EMPEX; * 60% exclusion and add back empoyee business deductions; count=1; * DROP VARIABLES; keep AGIXa id SCP recid2 DEPD MARS AGIX DSI STATADJ SSAGIX CGSD CGDS UNEM EXEM WAGE PENSTX PENSION INTEREST DIVID BUSN FARM RENTS flpdyr XWGT STXRF PASNDLS RENTNDLS PARTSCP TRUST SCORPNET PART TSSA TUNEM ST count DEPINC MID CGOTH ALIMRC ALIMPD EMPEX IRA OTHR STATE FOREX pstate BANK GAMBLS OPTAMT NOLS PENSNT PENSTX STXDED TOTDIV PRPDED NTINT EXDIV CGPRSCP FTC TAX SETX SITX SSTX STXD PRPD DED ESREBATE PPRP itemize TRUST; RUN; * For 1979-1986, merge in 1987 dependent filer SSNs to identify as no variable; %IF (&yr < 1987) %then %do; data dep87; set indiv.soi1987; id=a1; DEPD=AC29; if (DEPD ne 1) then delete; keep id DEPD; run; proc sort data=dep87 out=dep87 NODUPLICATES; by id; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by id; run; data TAB&yr; merge TAB&yr (in=a) dep87 (in=b); by id; if a; run; %END; * Merge primary Years of birth by TIN (yob_dm1); %if (&yr<2013) %then %do; proc sort data=panel.yoblist13 out=yoblist NODUPLICATES; by id; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by id; run; data TAB&yr; merge TAB&yr (in=a) yoblist (in=b); by id; if a; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by id; run; %end; %if (&yr>=2013) %then %do; proc sort data=panel.yoblist16 out=yoblist NODUPLICATES; by id; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by id; run; data TAB&yr; merge TAB&yr (in=a) yoblist (in=b); by id; if a; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by id; run; %end; %if (&yr>=1987)and((&incometype>=20 and &incometype<30) or &incometype>=40 or &incometype=12 or (incometype=13 and ranktype=2)) %then %do; * Drop duplicates (1987-2015, SOI aware but was still an issue); data dups; set house.csdrops8715; year = floor(yearid/1000000); recid2 = yearid-year*1000000; if (year ne &yr) then delete; dropret=drop; keep recid2 dropret; run; proc sort data=dups out=dups NODUPLICATES; by recid2; run; proc sort data=TAB&yr out=TAB&yr NODUPLICATES; by recid2; run; data TAB&yr; merge TAB&yr (in=a) dups (in=b); by recid2; if a and not(b); run; %END; * drop dups since 1987; /* */ %END; * 1979 or after; /*******************************/ %IF (&yr lt 1979) %then %do; data TAB&yr; set indiv.puindiv&yr; ARRAY X(*) X001-X008; year=&yr; filingtype=&filingtype; incometype=&incometype; id = _N_; * need field that differs for each filer for income perturbation; DEPD = 0; * Initialize if dependent filer(=1) or not (=0); PART=0; * For public use file variable lists, see http://users.nber.org/~taxsim/gdb/ ; %IF (&yr eq 1960) %then %do; AGEX = .; IF AGEX = . THEN AGEX = 0; * no age exemptions; MARS = c3; IF MARS = . THEN MARS = 0; *if mars=2 then mars=99; *if mars=1 then mars=2; *if mars=99 then mars=1; * mars=1 was married, so adjust to mars=2 to be married; if mars=1 then mars=20; if mars=2 then mars=30; if mars=3 then mars=40; if mars=4 then mars=50; if mars=5 then mars=10; * mars=1 was married, 2 mfs, 3 hoh, 4 surv spouse, and 5 single; if mars=10 then mars=1; if mars=20 then mars=2; if mars=30 then mars=3; if mars=40 then mars=4; if mars=50 then mars=5; * adjust to 1=single, 2=married 3=mfs and 4=hoh; EXEM = c5; IF EXEM = . THEN EXEM = 1; if (mars=3)and(EXEM>1) then EXEM=EXEM-1; if (mars=1)or(mars=5) then EXEM=1; * control for mfs claiming spouse, elderly exemptions, if separate, single or surviving spouse then only one person; WAGE = f9; IF WAGE = . THEN WAGE = 0; INTEREST = 0; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f10; IF DIVID = . THEN DIVID = 0; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; BUSN = 0; IF BUSN = . THEN BUSN = 0; * Business and farm net profit; CGSD = f17; IF (f17>=600) and (f17<=1000) then CGSD = -f17*0.5; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D in AGI after exclusions. From codebook http://users.nber.org/~taxsim/gdb/tm1960.txt: Note: Negative sign not shown. Approximate correct value can be obtained by changing sign to negative on all records with capital gains between 600 and 1,000.; GGACT = CGSD*2; IF CGSD<0 then CGACT=CGSD; IF GGACT = . THEN GGACT = 0; CGOTH = 0; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION =0; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = 0; IF FARM = . THEN FARM = 0; * Farm lumped with business (schedule C); STATADJ = 0; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments; AGIX = f13; IF ((WAGE+INTEREST+DIVID+CGSD*0.3)<0) THEN AGIX = -AGIX; IF AGIX = . THEN AGIX = 0; * only one AGI variable, but no negative AGI values so calculate if negative; PART = 0; IF PART = . THEN PART = 0; SCORPNET = 0; IF SCORPNET = . THEN SCORPNET = 0; RENTS = 0; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; XWGT = f156/100; * weight; UNEM = 0; SSAGIX = 0; OTHR = 0; * included in rent royalty, etc.; TOTDIV = f10; * total dividends; EXDIV=f11; PENSNT = 0; * nontaxable pensions and annuities (not in AGI); NOLS=0; IF ((AGIX-TOTDIV-CGSD-WAGE)>0) THEN NOLS=0.015*(AGIX-TOTDIV-CGSD-WAGE); * No NOLs or other income variable so approximate to hit aggregate; SETX = 0; if (BUSN>0) then SETX=BUSN*&OASDI1960*2; if (BUSN>&OASDI_CAP1960) then SETX=&OASDI_CAP1960*&OASDI1960*2; * self-empl tax calc; IF SETX = . THEN SETX = 0; TAX = f16; * tax before credit, not after credit variable; IF TAX = . THEN TAX = 0; STXD = f8*0.90; * all state/local taxes deducted (reduce for gas tax); IF STXD = . THEN STXD = 0; SITX = STXD*0.20; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.25; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = 0.0008*TAX; * no credits variable, set FTC to small fraction of federal taxes; EMPEX = 0; IF EMPEX = . THEN EMPEX = 0; * Employee Business Expenses in statutory adjustments; MID = f6*0.6; * mortgage interest deduction as fraction of interest deductions; * Distribute residual based on 1964 relative amounts (execept interest much lower); RESID = AGIX-WAGE-DIVID-CGSD; IF RESID=. THEN RESID=0; INTEREST = RESID*0.04; PENSION = RESID*0.08; STATADJ = RESID*0.00; * left at zero to match PS; BUSN = RESID*0.49; PARTSCP = RESID*0.20; FARM = RESID*0.04; RENTS = RESID*0.06; OTHR = RESID*0.09; %END; %IF (&yr eq 1962) %then %do; AGEX = f34; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c4; IF MARS = . THEN MARS = 0; *if mars=2 then mars=99; *if mars=1 then mars=2; *if mars=99 then mars=1; * mars=1 wass married, so adjust to mars=2 to be married; if mars=1 then mars=20; if mars=2 then mars=30; if mars=3 then mars=40; if mars=4 then mars=50; if mars=5 then mars=10; * mars=1 was married, 2 mfs, 3 hoh, 4 surv spouse, and 5 single; if mars=10 then mars=1; if mars=20 then mars=2; if mars=30 then mars=3; if mars=40 then mars=4; if mars=50 then mars=5; * adjust to 1=single, 2=married 3=mfs and 4=hoh; if f33=. then f33=0; if f36=. then f36=0; if f37=. then f37=0; EXEM = f33+f36+f37; IF EXEM = . THEN EXEM = 1; if (mars=2)and(f33<2) then EXEM=2+f36+f37; if (mars=1)or(mars=5) then EXEM=1; WAGE = f1; IF WAGE = . THEN WAGE = 0; INTEREST = f7; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f9; IF DIVID = . THEN DIVID = 0; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; BUSN = f3*0.90; IF BUSN = . THEN BUSN = 0; * Business and farm net profit (no losses?); CGSD = f13+f14*0.5; if (f15>0) then CGSD=-f15; if CGSD<-1000 then CGSD = -1000; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D in AGI after exclusions; GGACT = f13+f14; IF GGACT = . THEN GGACT = 0; CGOTH = f5; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f6; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f3-BUSN; IF FARM = . THEN FARM = 0; * Farm lumped with business (schedule C); STATADJ = 0; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f16; IF AGIX = . THEN AGIX = 0; PART = f4; IF PART = . THEN PART = 0; SCORPNET = 0; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f8*0.4; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f8-RENTS; TOTDIV = f9+f10; * total dividends; EXDIV=f10; PENSNT = PENSION*0.10; * nontaxable pensions and annuities (not in AGI); NOLS=0; IF (OTHR<0) THEN NOLS=-0.50*OTHR; * No NOLs variable before 1989, so generally assume that 80% negative other income are NOLs but 50% here because other includes more sources; SETX = f44; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f43; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f31*0.90; * all state/local taxes deducted (reduce for gas); IF STXD = . THEN STXD = 0; SITX = f30; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f28; * real estate tax deduction; SSTX = f29; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; itemize = c5; * =1 if itemize and 2 if standard deduction; FTC = 0.15*f42; * no FTC variables, set FTC to fraction of all other credits; EMPEX = f4; IF EMPEX = . THEN EMPEX = 0; * Employee Business Expenses in statutory adjustments; MID = f18*0.6; TDED = f32; * total deductions reported; %END; %IF (&yr eq 1964) %then %do; AGEX = f42; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c7; IF MARS = . THEN MARS = 0; EXEM = f41+f44; IF EXEM = . THEN EXEM = 1; if (mars=2)and(f41<2) then EXEM=2+f41; if (mars=1)or(mars=5) then EXEM=1; * was f44*1.04 because child exemptions lower than normal; WAGE = f5; IF WAGE = . THEN WAGE = 0; INTEREST = f15; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f9; IF DIVID = . THEN DIVID = 0; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; CGSD = f20-f21; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; GGACT = f17+f18; IF GGACT = . THEN GGACT = 0; CGOTH = 0; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss (including distributions); PENSION = f1; IF PENSION = . THEN PENSION = 0; * taxable Pensions and annuities received this year; FARM = f11; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f2+f3+f4+f25; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f24; IF AGIX = . THEN AGIX = 0; PART = f12; IF PART = . THEN PART = 0; SCORPNET = 0; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f13+f14; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f23; EXDIV =f7; IF EXDIV = . THEN EXDIV = 0; TOTDIV = DIVID+EXDIV; * total dividends; PENSNT = PENSION*0.10; * nontaxable pensions and annuities (not in AGI); MISDED =f39; GAMBLS = 0; * No explicit gambling losses; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f55; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f52; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f29+f31+f32+f33+f34; * all state/local taxes deducted ; IF STXD = . THEN STXD = 0; SITX = f32; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f29; * real estate tax deduction; SSTX = f31; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f50; * foreign tax credit; BUSN = (AGIX+STATADJ-WAGE-INTEREST-DIVID-STXRF-CGSD-PENSION-FARM-PART-SCORPNET-RENTS)*1.5; * assign missing income from Sch C; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; EMPEX = f4; IF EMPEX = . THEN EMPEX = 0; * Employee Business Expenses in statutory adjustments; MID = f27+f28*0.15; * mortgage interest may be underreported in data; %END; %IF (&yr eq 1966) %then %do; AGEX = c34; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; * mislabeled in NBER documentation; EXEM = f2+f9; IF EXEM = . THEN EXEM = 1; * child exemptions may still be a bit underreported this year relative to 1967; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f85; IF DIVID = . THEN DIVID = 0; * dividends in agi; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGOTH = f52+f53-f54; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f91; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f143+f144+f145+f146; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PART = f64-f65; IF PART = . THEN PART = 0; SCORPNET = f68-f69; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; BUSN = AGIX+STATADJ-WAGE-INTEREST-DIVID-STXRF-CGSD-PENSION-FARM-PART-SCORPNET-RENTS; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss: missing so residual; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f72-f73; TOTDIV = f82; * total dividends; EXDIV=f83; PENSNT = PENSION*0.10; * nontaxable pensions and annuities (not in AGI); GAMBLS = 0; * No explicit gambling losses; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f22; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f101; * all state/local taxes deducted ; IF STXD = . THEN STXD = 0; FTXD = f97; * state/local gas tax deducted; IF FTXD = . THEN FTXD = 0; STXD = STXD - FTXD; SITX = f99; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f96; * real estate tax deduction; SSTX = f98; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = f145; IF EMPEX = . THEN EMPEX = 0; * Employee Business Expenses in statutory adjustments; MID = f55; %END; %IF (&yr eq 1967) %then %do; AGEX = f1; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; * mislabeled in NBER documentation; EXEM = f6-f1-f3; IF EXEM = . THEN EXEM = 1; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f85; IF DIVID = . THEN DIVID = 0; * dividends in agi; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; BUSN = f58-f59; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGOTH = f52+f53-f54; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f98; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f143+f144+f145+f146; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PART = f64-f65; IF PART = . THEN PART = 0; SCORPNET = f68-f69; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f72-f73; TOTDIV = f85+f83; * total dividends; EXDIV=f83; PENSNT = f99; IF PENSNT = . THEN PENSNT = 0; * nontaxable pensions and annuities (not in AGI); GAMBLS = 0; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f22; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f19*0.24; * all state/local taxes deducted as a fraction of all deductions; IF STXD = . THEN STXD = 0; SITX = STXD*0.26; * state/local income taxes deducted as a fraction of state/local taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = f145; MID = f19*0.11; * mortgage interest deducted as fraction of total deductions; %END; %IF (&yr eq 1968) %then %do; AGEX = f1; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; * mislabeled in NBER documentation; EXEM = f2+f4; IF EXEM = . THEN EXEM = 1; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f86; IF DIVID = . THEN DIVID = 0; * dividends in total income; STXRF = 0; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; BUSN = f58-f59; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGOTH = f52+f53-f54; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f95; IF PENSION = . THEN PENSION = 0; * TOTAL Pensions and annuities received this year (taxable in previous years); FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f18; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PARTSCP = f68-f69; IF PARTSCP = . THEN PARTSCP = 0; SCORPNET = 0; IF SCORPNET = . THEN SCORPNET = 0; * included in partnership variable; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f87-f88; TOTDIV = f86+f84; * total dividends; EXDIV=f84; PENSNT = f94; IF PENSNT = . THEN PENSNT = 0; * nontaxable pensions and annuities (not in AGI); MISDED=f106; GAMBLS = 0; * No explicit gambling losses; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f22; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f19*0.24; * all state/local taxes deducted as a fraction of all deductions; IF STXD = . THEN STXD = 0; SITX = STXD*0.27; * state/local income taxes deducted as a fraction of state/local taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = f104*1.5; * does not appear to capture all deducted expenses; MID = f51; * mortgage interest deducted; %END; %IF (&yr eq 1969) %then %do; AGEX = c34; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f2+f4; IF EXEM = . THEN EXEM = 1; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f14; IF DIVID = . THEN DIVID = 0; * DIVIDENDS in agi; STXRF = 0; IF STXRF = . THEN STXRF = 0; * State income tax refunds; BUSN = f58-f59; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 60% of cap gain excluded 1976-1986; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGOTH = f52+f53-f54; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f56; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f18; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PART = f64-f65; IF PART = . THEN PART = 0; SCORPNET = f68-f69; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f72-f73; TOTDIV = f14+f15; * total dividends; EXDIV=f15; PENSNT = f56-f57; IF PENSNT = . THEN PENSNT = 0; * nontaxable pensions and annuities (not in AGI); GAMBLS = 0; * No explicit gambling losses; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f22; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f19*0.24; * all state/local taxes deducted as a fraction of all deductions; IF STXD = . THEN STXD = 0; SITX = STXD*0.28; * state/local income taxes deducted as a fraction of state/local taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = STATADJ*0.75; MID = f19*0.115; * mortgage interest deducted as fraction of total deductions; %END; %IF (&yr eq 1970) %then %do; AGEX = c34; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f2+f7+f8; IF EXEM = . THEN EXEM = 1; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f14; IF DIVID = . THEN DIVID = 0; * f7 DIVIDENDS before exclusion; STXRF = 0; IF STXRF = . THEN STXRF = 0; * State income tax refunds; BUSN = f58-f59; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% exclusion before 1979; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGDS = 0; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist afe f85 but these are included in Sch D so no need to remove; CGOTH = f147+f148; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f95; IF PENSION = . THEN PENSION = 0; * Pensions included are on sch E no variable ; FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f143+f144+f145+f146; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PART = f64-f65; IF PART = . THEN PART = 0; SCORPNET = f68-f69; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f72-f73; FOREX=f82; TOTDIV = f14+f15; * total dividends; EXDIV=f15; PENSNT = f94; IF PENSNT = . THEN PENSNT = 0; * excluded pensions, f91 is taxable amount (not clear if contributions or receipts); MISDED=f106; GAMBLS = 0; * No explicit gambling losses; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f132; * Total tax liability after credits plus other taxes; IF TAX = . THEN TAX = 0; STXD = f19*0.24; * all state/local taxes deducted as a fraction of all deductions; IF STXD = . THEN STXD = 0; SITX = STXD*0.29; * state/local income taxes deducted as a fraction of state/local taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = STATADJ*0.75; MID = f55; * mortgage interest deducted; %END; %IF (&yr eq 1971) %then %do; AGEX = f1; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f2+f6; IF EXEM = . THEN EXEM = 1; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f17; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f14; IF DIVID = . THEN DIVID = 0; * f7 DIVIDENDS before exclusion; STXRF = f53; IF STXRF = . THEN STXRF = 0; * State income tax refunds; ALIM = f54; IF ALIM = . THEN ALIM = 0; * Alimony received; BUSN = f58-f59; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f47-f48; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% of lt cap gain excluded before 1979; GGACT = (f47-f48)*2; IF GGACT = . THEN GGACT = 0; CGDS = f85*0.26; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist, many seem to be on Sch D, adjust to approximate SOI book total of $185; CGOTH = f52; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f91*1.15; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f70-f71; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f143+f144+f145+f146; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF (f13 ne .)and(f13 ne 0) THEN AGIX = -f13; * negative AGIs in separate variable; IF AGIX = . THEN AGIX = 0; PART = f64-f65; IF PART = . THEN PART = 0; SCORPNET = f68-f69; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f60-f61+f62-f63+f66-f67; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f66-f67; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f55-f56; TOTDIV = f14+f15; * total dividends; EXDIV=f15; PENSNT = PENSION-f91; IF PENSNT = . THEN PENSNT = 0; * excluded pensions, f91 is taxable amount (not clear if contributions or receipts); GAMBLS = 0; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f39; * self-empl tax; IF SETX = . THEN SETX = 0; if f103=. then f103=0; if f104=. then f104=0; TAX = f22+SETX+f103+f104; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f19*0.24; * all state/local taxes deducted as a fraction of all deductions; IF STXD = . THEN STXD = 0; SITX = STXD*0.30; * state/local income taxes deducted as a fraction of state/local taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f80; * foreign tax credit; EMPEX = STATADJ*0.75; MID = f19*0.11; * mortgage interest deducted as fraction of total deductions; ALIMRC = f54; * alimony received; ALIMPD = 0; * alimony paid; %END; %IF (&yr eq 1972) %then %do; AGEX = c36; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c28; IF MARS = . THEN MARS = 0; EXEM = f1+f4; IF EXEM = . THEN EXEM = 1; WAGE = f7; IF WAGE = . THEN WAGE = 0; INTEREST = f11; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f10; IF DIVID = . THEN DIVID = 0; * f7 DIVIDENDS before exclusion; STXRF = f29; IF STXRF = . THEN STXRF = 0; * State income tax refunds; ALIM = f27; IF ALIM = . THEN ALIM = 0; * Alimony received; BUSN = f21-f22; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = (f94-f95); IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% exclusion before 1979; GGACT = (f94-f95)*2; IF GGACT = . THEN GGACT = 0; CGDS = f28; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist; CGOTH = f23-f24; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f97*1.14; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f25-f26; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f33+f34+f35+f36; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF AGIX = . THEN AGIX = 0; PART = f105-f106; IF PART = . THEN PART = 0; SCORPNET = f109; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f98-f99+f103-f104+f107-f108; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f107 - f108; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; OTHR = f31-f32; FOREX=0; TOTDIV = f9; * total dividends; EXDIV=f9-f10; PENSNT = PENSION-f97; IF PENSNT = . THEN PENSNT = 0; MISDED=f76; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * maybe e136, but to be consistent before 1989, so assume that 80% negative other income are NOLs; SETX = f46; * self-empl tax; IF SETX = . THEN SETX = 0; if f47=. then f47=0; if f48=. then f48=0; * recomputed tax on credits and min tax; TAX = f15+SETX+f47+f48; * Total tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f63; * all state/local taxes deducted ; IF STXD = . THEN STXD = 0; FTXD = f59; * state/local gas tax deducted; IF FTXD = . THEN FTXD = 0; STXD = STXD - FTXD; SITX = f61; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f58; * real estate tax deduction; SSTX = f60; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f41; * foreign tax credit; EMPEX = STATADJ*0.75; MID = f68; * mortgage interest deducted; DEPD=0; if (c44=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f30; * alimony received; ALIMPD = 0; * alimony paid; %END; %IF (&yr eq 1973) %then %do; AGEX = c34; IF AGEX = . THEN AGEX = 0; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f1+f4; IF EXEM = . THEN EXEM = 1; WAGE = f6; IF WAGE = . THEN WAGE = 0; INTEREST = f10; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f8; IF DIVID = . THEN DIVID = 0; STXRF = f26; IF STXRF = . THEN STXRF = 0; * State income tax refunds; BUSN = f21; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f89; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% of lt cap gain excluded before 1979; GGACT = f89*2; IF GGACT = . THEN GGACT = 0; * adjusted for exclusion; CGDS = f25; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist; CGOTH = f22; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f93*1.15; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f23; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f29+f30+f31+f32; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f11; IF AGIX = . THEN AGIX = 0; PART = f102; IF PART = . THEN PART = 0; SCORPNET = f108; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f96+f99+f105; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f105; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; EMPEX = f31; OTHR = f28; TOTDIV = f7; * total dividends; EXDIV=f7-f8; PENSNT = PENSION-f93; IF PENSNT = . THEN PENSNT = 0; MISDED=f80; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * maybe e124, but to be consistent before 1989, so assume that 80% negative other income are NOLs; SETX = f42; * self-empl tax; IF SETX = . THEN SETX = 0; if f43=. then f43=0; if f44=. then f44=0; if f45=. then f45=0; * recomputed tax on credits and min tax; TAX = f13+SETX+f43+f44+f45; * income tax liability after credits; IF TAX = . THEN TAX = 0; STXD = f68; * all state/local taxes deducted ; IF STXD = . THEN STXD = 0; FTXD = f65; * state/local gas tax deducted; IF FTXD = . THEN FTXD = 0; STXD = STXD - FTXD; SITX = f63; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f64; * real estate tax deduction; SSTX = f66; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f38; * foreign tax credit; EMPEX = f31; MID = f69; * mortgage interest deducted; DEPD=0; if (c37=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f27; * alimony received; ALIMPD = f75; * alimony paid; %END; %IF (&yr eq 1974) %then %do; AGEX = c26; IF AGEX = . THEN AGEX = 0; MARS = c35; IF MARS = . THEN MARS = 0; EXEM = f1+f4; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions (excludes 11 million age exemptions and 170,000 blindness); WAGE = f6; IF WAGE = . THEN WAGE = 0; INTEREST = f9; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f8; IF DIVID = . THEN DIVID = 0; * DIVIDENDS before exclusion; STXRF = f38; IF STXRF = . THEN STXRF = 0; * State income tax refunds; BUSN = f30-f31; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f73-f74; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% of lt cap gain excluded before 1979; GGACT = (f73-f74)*2; IF GGACT = . THEN GGACT = 0; CGDS = f37; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist; CGOTH = f32-f33; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f36*1.05+f76; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f34-f35; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f38; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f11; IF AGIX = . THEN AGIX = 0; PART = f82-f83; IF PART = . THEN PART = 0; SCORPNET = f86-f87; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f78-f79+f80-f81+f84-f85; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f84 - f85; XWGT = f156; * weight; UNEM = 0; SSAGIX = 0; EMPEX = 0; OTHR = f40-f41; FOREX=f104; TOTDIV = f7; * total dividends; EXDIV=f7-f8; PENSNT = PENSION-f36-f77; IF PENSNT = . THEN PENSNT = 0; MISDED=f64; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * maybe e132, but to be consistent before 1989 assuming that 80% negative other income are NOLs; SETX = f50; * self-empl tax; IF SETX = . THEN SETX = 0; if f54=. then f54=0; * SS taxes on tips; TAX = f142; * Total tax liability including SE tax (f13 is only income tax, f140 is the small rebate); IF TAX = . THEN TAX = 0; STXD = f60*0.90; * all taxes deducted then reduce; IF STXD = . THEN STXD = 0; SITX = STXD*0.40; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f46; * foreign tax credit; EMPEX = STATADJ*0.6; MID = f61*0.6; * mortgage interest deducted as fraction of interest deducted; DEPD=0; if (c29=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f39; * alimony received; ALIMPD = 0; * alimony paid; %END; %IF (&yr eq 1975) %then %do; AGEX = f2; IF AGEX = . THEN AGEX = 0; * age exemptions; MARS = c34; IF MARS = . THEN MARS = 0; EXEM = f1+f4+f5+f6; IF EXEM = . THEN EXEM = 1; WAGE = f8; IF WAGE = . THEN WAGE = 0; INTEREST = f11; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f10; IF DIVID = . THEN DIVID = 0; * DIVIDENDS:IN AGI; STXRF = f36; IF STXRF = . THEN STXRF = 0; * State income tax refunds; BUSN = f32; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f103; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D, 50% of lt cap gain excluded before 1979; GGACT = f103*2; IF GGACT = . THEN GGACT = 0; CGDS = 0; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist (inluded in CGSD, see NBER codebook footnote 4); CGOTH = f33; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f34*1.05+f104; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f35; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f31; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f12; IF AGIX = . THEN AGIX = 0; PART = f108-f109; IF PART = . THEN PART = 0; SCORPNET = f112-f113; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f106+f107+f110-f111; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f110-f111; XWGT = f156; * decimal weight; UNEM = 0; SSAGIX = 0; EMPEX = f27; OTHR = f38; *pstate=c16; *FOREX=?; TOTDIV = f9; * total dividends; EXDIV=f9-f10; PENSNT = f34*0.05+(f104-f105); IF PENSNT = . THEN PENSNT = 0; * ; MISDED=f92; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f61; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f14+SETX; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = f80; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; FTXD = f79; * state/local gas tax deducted; IF FTXD = . THEN FTXD = 0; STXD = STXD - FTXD; SITX = f75; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f76; * real estate tax deduction; SSTX = f77; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f44; * foreign tax credit; IRA = f28+f29; EMPEX = f27; MID = f81; DEPD=0; if (c27=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f37; * alimony received; ALIMPD = f88; * alimony paid; %END; %IF (&yr eq 1976) %then %do; AGEX = f2; MARS = c35; IF MARS = . THEN MARS = 0; EXEM = f1+f4; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f14; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f13; IF DIVID = . THEN DIVID = 0; * DIVIDENDS:IN AGI; STXRF = f35; IF STXRF = . THEN STXRF = 0; * State income tax refunds; ALIM = f36; IF ALIM = . THEN ALIM = 0; * Alimony received; BUSN = f30; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f75; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D; GGACT = f71+f74+f77; CGDS = f31; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist; CGOTH = f32; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f80; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f34; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f15; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f18; IF AGIX = . THEN AGIX = 0; PART = f87; IF PART = . THEN PART = 0; * want to remove passive losses (mostly for those in loss position): PartLossAdj =0; *if (PARTSCP<0) then PartLossAdj = PARTSCP; SCORPNET = f89; IF SCORPNET = . THEN SCORPNET = 0; * ScorpLossAdj =0; *if (SCORPNET<0) then Scorp = SCORPNET; RENTS = f85+f86+f88; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f88; XWGT = f157; * decimal weight; UNEM = 0; SSAGIX = 0; EMPEX = 0; OTHR = f39; FOREX = f113; TOTDIV = f12; * total dividends; EXDIV = f12-f13; PENSNT = f33*0.14+f83*0.14+f84; *f80-f79; IF PENSNT = . THEN PENSNT = 0; * ; MISDED=f68; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f114*0.079; if (f114>15300) then SETX = 15300*0.079;* self-empl tax; IF SETX = . THEN SETX = 0; TAX = f21; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = f63*0.90; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; SITX = STXD*0.45; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; SSTX = STXD*0.17; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f45; * foreign tax credit; IRA = f17; EMPEX = (STATADJ-IRA)*0.6; MID = f64; DEPD=0; if (c28=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f36; * alimony received; ALIMPD = 0; * alimony paid; %END; %IF (&yr eq 1977) %then %do; AGEX = f3; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f2+f5; IF EXEM = . THEN EXEM = 1; * Taxpayer+Dependents Exemptions; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f12; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f14; IF DIVID = . THEN DIVID = 0; * DIVIDENDS:IN AGI; STXRF = f15; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; BUSN = f17; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; CGSD = f85; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D in agi; GGACT = f85*2; * NET CAPITAL GAINS/LOSSES, adjusted for exclusion; CGDS = f18; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist; CGOTH = f19; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f20*1.05+f86; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; FARM = f21; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); STATADJ = f29; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); AGIX = f30; IF AGIX = . THEN AGIX = 0; PARTINC = f90; IF PARTINC = . THEN PARTINC = 0; PART = f91; IF PART = . THEN PART = 0; SCORPINC = f94; IF SCORPINC = . THEN SCORPINC = 0; SCORPNET = f95; IF SCORPNET = . THEN SCORPNET = 0; RENTS = f88+f89+f93; IF RENTS = . THEN RENTS = 0; * f88 Rent net inc/loss, f89 royal net inc/loss, f93 Estate or Trust net inc/loss; TRUST = f93; XWGT = f157; * decimal weight; UNEM = 0; SSAGIX = 0; EMPEX = f24; OTHR = f22; FOREX = f105; TOTDIV = f13; * total dividends; EXDIV = f13-f14; PENSNT = f20*0.05+ f86-f87; IF PENSNT = . THEN PENSNT = 0; MISDED= f79; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f43; * self-empl tax; IF SETX = . THEN SETX = 0; TAX = f48; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = f69; * all state/local taxes deducted; IF STXD = . THEN STXD = 0; FTXD = f66; * state/local gas tax deducted; IF FTXD = . THEN FTXD = 0; STXD = STXD - FTXD; SITX = f64; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; PRPD = f65; * real estate tax deduction; SSTX = f67; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f38; * foreign tax credit; IRA = f25+f26; EMPEX = f24; MID = f70; DEPD=0; if (c30=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f16; * alimony received; ALIMPD = f28; * alimony paid; %END; %IF (&yr eq 1978) %then %do; AGEX = f3; MARS = c26; IF MARS = . THEN MARS = 0; EXEM = f2+f5; IF EXEM = . THEN EXEM = 1; AGIX = f27; IF AGIX = . THEN AGIX = 0; WAGE = f11; IF WAGE = . THEN WAGE = 0; INTEREST = f12; IF INTEREST = . THEN INTEREST = 0; * INTEREST RECEIVED; DIVID = f14; IF DIVID = . THEN DIVID = 0; * DIVIDENDS:IN AGI; STXRF = f15; IF STXRF = . THEN STXRF = 0.0; * State income tax refunds; CGSD = f83; IF CGSD = . THEN CGSD = 0; * Net Cap Gain/Loss Sch D; GGACT = f83+f76+f77; CGDS = f18; IF CGDS = . THEN CGDS = 0; * Capital Gain Dist ; CGOTH = f19; IF CGOTH = . THEN CGOTH = 0; * other capital gain or loss; PENSION = f20*1.05+f86; IF PENSION = . THEN PENSION = 0; * Pensions and annuities received this year; UNEM = 0; * Unemp compensation in AGI; SSAGIX = 0; * NO SS benefits reported until 1983; STATADJ = f26; IF STATADJ = . THEN STATADJ = 0; * Total statutory adjustments (moving, payments to IRA, Keogh, alimony, etc.); BUSN = f17; IF BUSN = . THEN BUSN = 0; * Business or professional net profit or loss; PART = f90; IF PART = . THEN PART = 0; SCORPNET = f92; IF SCORPNET = . THEN SCORPNET = 0; FARM = f21; IF FARM = . THEN FARM = 0; * Farm net profit or loss (taxpayer); RENTS = f88+f89+f91; IF RENTS = . THEN RENTS = 0; * Rent net inc/loss, royal net inc/loss, Estate or Trust net inc/loss; TRUST = f91; XWGT = f157; EMPEX = 0; OTHR = f22; FOREX = f96; TOTDIV = f13; * total dividends; EXDIV=f13-f14; MISDED = f66; GAMBLS = 0; if (MISDED<(OTHR+300*&&cpi&yr/&cpi1991))and(MISDED>(OTHR-10)) THEN GAMBLS=MISDED; * No explicit gambling losses, but included in misc deductions and must be equal or less than gambling winnings reported in other income; NOLS=0; IF (OTHR<0) THEN NOLS=-0.80*OTHR; * No NOLs variable before 1989, so assume that 80% negative other income are NOLs; SETX = f42; * self-empl tax from Sch. SE; IF SETX = . THEN SETX = 0; TAX = f47; * Total tax liability including SE tax; IF TAX = . THEN TAX = 0; STXD = f61*0.97; * all state/local taxes deducted (reduce for gas tax); IF STXD = . THEN STXD = 0; SITX = 0.5*STXD; * state/local income taxes deducted; IF SITX = . THEN SITX = 0; SSTX = 0.17*STXD; * state/local sales taxes deducted; IF SSTX = . THEN SSTX = 0; FTC = f36; * foreign tax credit; FBK = f27; * foreign bank account; IRA = f23+f24; EMPEX = (STATADJ-IRA)*0.65; MID = f62; DEPD=0; if (c29=1) then DEPD=1; * DEPENDENT WITH UNEARNED INCOME=1 if box checked (0 if not checked and 2 if no box on form); ALIMRC = f16; * alimony received; ALIMPD = 0; * alimony paid; %END; if (PARTSCP=.) then PARTSCP=PART+SCORPNET; SCP = SCORPNET; IF SSTX = . THEN SSTX = 0; IF SITX = . THEN SITX = 0; IF STXD = . THEN STXD = 0; if (&yr>1986)and(&yr<2004) then SSTX = 0; * a few inconsistent SSTX in other years should be removed; * increase progressivity of taxes in years missing, as taxes more progressive than deductions; if (&yr=1960) then do; if (AGIX > &&at90cut&yr)and(AGIX <= &&at90cut&yr) then SITX = SITX*0.90; if (AGIX > &&at95cut&yr)and(AGIX <= &&at95cut&yr) then SITX = SITX*1.00; if (AGIX > &&at99cut&yr) then SITX = SITX*2.40; PRPD = (STXD-SITX-SSTX)*0.75; * real estate tax deduction; end; if (&yr=1967)or(&yr=1968)or(&yr=1969)or(&yr=1970)or(&yr=1971)then do; * target 1966 and 1977 shares and interpolate; if (AGIX > &&at90cut&yr)and(AGIX <= &&at90cut&yr) then SITX = SITX*0.90; if (AGIX > &&at95cut&yr)and(AGIX <= &&at95cut&yr) then SITX = SITX*(1.60-0.1*(&yr-1967)/11); if (AGIX > &&at99cut&yr) then SITX = SITX*(2.95-0.6*(&yr-1967)/11); end; if (&yr=1974) then do; if (AGIX > &&at90cut&yr)and(AGIX <= &&at90cut&yr) then SITX = SITX*1.00; if (AGIX > &&at95cut&yr)and(AGIX <= &&at95cut&yr) then SITX = SITX*1.20; if (AGIX > &&at99cut&yr) then SITX = SITX*1.60; end; if (&yr=1976) then do; if (AGIX > &&at90cut&yr)and(AGIX <= &&at90cut&yr) then SITX = SITX*0.80; if (AGIX > &&at95cut&yr)and(AGIX <= &&at95cut&yr) then SITX = SITX*0.90; if (AGIX > &&at99cut&yr) then SITX = SITX*1.50; end; if (&yr=1978) then do; if (AGIX > &&at90cut&yr)and(AGIX <= &&at90cut&yr) then SITX = SITX*0.75; if (AGIX > &&at95cut&yr)and(AGIX <= &&at95cut&yr) then SITX = SITX*0.80; if (AGIX > &&at99cut&yr) then SITX = SITX*1.40; end; IF AGIX = . THEN AGIX = 0; IF CGSD = . THEN CGSD = 0; IF CGACT = . THEN CGACT = 0; IF EMPEX = . THEN EMPEX = 0; AGIXa = AGIX - CGSD + CGACT + EMPEX; if AGIXa=. then AGIXa=0; * correct capital gains and add back employee business deduction to be more in line with 2001 AGI definition; count=1; keep count AGIXa id dob_dm1 SCP DEPD MARS AGIX DSI STATADJ SSAGIX CGSD CGDS GGACT UNEM EXEM WAGE PENSTX PENSION INTEREST DIVID BUSN FARM RENTS flpdyr XWGT STXRF PASNDLS RENTNDLS AGEX PARTSCP SCORPNET PART TDED MID CGOTH ALIMRC ALIMPD EMPEX IRA CtBsDed OTHR FOREX FBK PSTATE STXDED OPTAMT CNTDED PRPDED TOTDIV NTINT EXDIV TSSA GAMBLS NOLS FTC CGNOLIM SETX TAX STXD SITX DED SSTX PRPD itemize SCP TRUST; run; %END; * before 1979; proc means data=TAB&yr; var count; weight xwgt; output out=totals mean(count)=count median(wage)=medianwage; run; data TAB&yr; merge TAB&yr totals; by count; run; * RANK BY AGI and tax unit weights to assign underreported income by reported AGI group (if use consistent income then too little to top); %groupsP0_P99(TAB&yr, AGIXa, XWGT, IncGrp, cutoff); *IncGrp 1-4: P0-90 P90-95 P95-99 Top 1%; %grp995( TAB&yr, AGIXa, XWGT, P995, P995cutoff); * P99.5 (gp=4); %grp999( TAB&yr, AGIXa, XWGT, P999, P999cutoff); * P99.9 (gp=5); %grp9999( TAB&yr, AGIXa, XWGT, P9999, P9999cutoff); * P99.99 (groups 6 and 7); data TAB&yr; set TAB&yr; * Add Employer Payroll Taxes to Income (OASDI + HI); if (&yr >= 1991) then do; * HI has higher cap since 1991 and uncapped since 1994; OASDI_BASE = WAGE; IF OASDI_BASE > &&OASDI_CAP&yr then do; OASDI_BASE = &&OASDI_CAP&yr; if (mars=2) and (&yr> 2003) then OASDI_BASE=min(WAGE,OASDI_BASE*2*(0.60)); if (mars=2) and (&yr<=2003) then OASDI_BASE=min(WAGE,OASDI_BASE*2*(0.60-0.10/50*(2010-%eval(&yr)))); * not all spouses work so 60% cutback in 2010, http://www.bls.gov/cps/wlf-databook-2012.pdf, 59% of married both work in 2010, only 44% in 1967; end; if (&yr=1991) then OASDI_BASE=OASDI_BASE*0.95; * Too much tax distributed relative to NIPA; OASDI = OASDI_BASE*&&OASDI&yr; IF OASDI = . THEN OASDI = 0; HI_BASE = WAGE; IF HI_BASE > &&HI_CAP&yr THEN HI_BASE = &&HI_CAP&yr; HI = HI_BASE*&&HI&yr; IF HI = . THEN HI = 0; FICA = OASDI + HI; IF FICA = . THEN FICA = 0; * employer FICA paid; ptholid = 0; if ((&yr=2011)or(&yr=2012)) then ptholid = OASDI_BASE*0.02; * Employee OASDI temporarily reduced by 2pp but not employer portion; FICAe = FICA - ptholid; * Employee FICA is usually the same as employer FICA; *if ((&yr=2011)or(&yr=2012)) then FICAe = OASDI_BASE*(&&OASDI&yr-0.02) + HI; if FICAe = . THEN FICAe = 0; end; if (&yr < 1991) then do; * OASDI and HI cap is the same before 1991; FICA_BASE = WAGE; IF FICA_BASE > &&OASDI_CAP&yr then do; FICA_BASE = &&OASDI_CAP&yr; if (mars=2) and (&yr> 1979) then FICA_BASE=min(WAGE,FICA_BASE*2*(0.60-0.25/50*(2010-%eval(&yr)))); if (mars=2) and (&yr<=1979) then FICA_BASE=min(WAGE,FICA_BASE*2*(0.60-0.25/50*(2010-%eval(&yr)))); * not all spouses work so cutback (more in earlier years); end; if (&yr in (1964,1971,1976,1977,1978,1979,1983)) then FICA_BASE=FICA_BASE*1.07; * Too little tax distributed relative to NIPA; if (&yr=1960) then FICA_BASE=FICA_BASE*0.85; * Too much tax distributed relative to NIPA; OASDI = FICA_BASE*(&&OASDI&yr); IF OASDI = . THEN OASDI = 0; FICA = FICA_BASE*(&&HI&yr + &&OASDI&yr); if FICA = . THEN FICA = 0; FICAe = FICA; * Employee FICA is usually the same as employer FICA; if (&yr=1984) then FICAe = FICA_BASE*(&&HI&yr - 0.003 + &&OASDI&yr); IF FICAe = . THEN FICAe = 0; * In 1984 only, an immediate credit of 0.3 percent of taxable wages was allowed against the OASDI taxes paid by employees, resulting in an effective employee tax rate of 5.4 percent https://www.ssa.gov/oact/progdata/taxRates.html; end; UI_base = 7000; if (wage0) then X004 = X004*2.5; * 60% exclusion on positive cap gains 1979-1986, 50% exclusion on positive cap gains before 1979 is already accounted for; IF GAMBLS = . THEN GAMBLS = 0; * loss deduction sch A, positive; IF NOLS = . THEN NOLS = 0; *net operating loss from previous years, positive; IF NTINT = . THEN NTINT = 0; IF TOTDIV = . or DIVID>TOTDIV THEN TOTDIV = DIVID; IF EXDIV = . THEN EXDIV = TOTDIV-DIVID; IF TSSA = . THEN TSSA = 0; IF TUNEM = . THEN TUNEM = UNEM; * unemployment was partially taxable before 1988, fully in AGI after that, and not on 1040 or AGI before 1979; IF PASNDLS = . THEN PASNDLS = 0; IF RENTNDLS = . THEN RENTNDLS = 0; IF PENSTX = . THEN PENSTX = 0; IF SETX = . THEN SETX = 0; IF SSTX = . THEN SSTX = 0; IF SITX = . THEN SITX = 0; IF PRPD = . THEN PRPD = 0; IF TAX = . THEN TAX = 0; IF STXD = . THEN STXD = 0; IF OTHR = . THEN OTHR = 0; IF FARM = . THEN FARM = 0; IF DED = . THEN DED = 0; IF ESREBATE = . THEN ESREBATE = 0; IF WAGE = . THEN WAGE = 0; IF TOTDIV = . THEN TOTDIV = 0; IF X004 = . THEN X004 = 0; IF INTEREST = . THEN INTEREST = 0; IF CGDS = . THEN CGDS = 0; IF FTC = . THEN FTC = 0; IF GGACT = . THEN GGACT = 0; IF IRA = . THEN IRA = 0; IF EMPEX = . THEN EMPEX = 0; IF TRUST = . THEN TRUST = 0; IF ALIMRC = . THEN ALIMRC = 0; IF ALIMPD = . THEN ALIMPD = 0; IF CGOTH = . THEN CGOTH = 0; IF RENTS = . THEN RENTS = 0; IF MID = . THEN MID = 0; if PENSNT = . then PENSNT = 0; if (PENSNT<0) then PENSNT = 0; IF EXEM = . THEN EXEM = 1; IF EXEM = 0 THEN EXEM = 1; *PENSTX = PENSION - PENSNT; *if PENSTX = . then PENSTX = 0; *if (PENSTX<0) then PENSTX = 0; * Dependent Status Indicator: 0 if not being claimed, 1 if claimed; IF (DSI ne .) THEN DEPD = DSI; depun=0; if (&yr >= 1979)and(&yr <= 1986)and(DEPINC=1) then do; DEPD=1; depun=1; end; * dependent with unearned income box checked (also have SSNs from 1987 identified in these years); if (&yr < 1979)and(DEPD=1) then depun=1; * only way dependents identified before 1972-1979 (no SSNs available); if (&yr >= 1962)and(&yr<1972)and(AGEX = 0)and(AGIX>1500*&&cpi&yr/&cpi1978)and(AGIX< 4500*&&cpi&yr/&cpi1978)and(mars ne 2)and(TOTDIV>200*&&cpi&yr/&cpi1978 and TOTDIV< 4500*&&cpi&yr/&cpi1978) then depun=1; if (&yr=1960) and(AGIX>2000*&&cpi&yr/&cpi1978)and(AGIX< 4000*&&cpi&yr/&cpi1978)and(mars ne 2)and(TOTDIV>200*&&cpi&yr/&cpi1978 and TOTDIV< 4000*&&cpi&yr/&cpi1978) then depun=1; *1960 missing AGEX; * Nonresident filers; nr=0; if ((state>51)or(forex>0)) then nr=1; * since 1979 for state and 1976 forex, not in any state or DC or foreign earned income exclusion); if (&yr<1979) and (OTHR<100) and (wage>100) and (wage<(-OTHR+50)) and (wage>(-OTHR-50)) then nr=1; * if other income offsets wages then probably using foreign earned income exclusion; * Filing Types by age, dependency and residency; less20=0; ov20dep=0; remNR=0; eq20=0; * initialize total counts for summary statistics; if (&yr >=1987) then do; * have both age and dependent status; if (yob_dm1 > (&yr - 20)) or ((yob_dm1 = (&yr - 20))and(dob_dm1 > 0701)) then less20=1; * less than 20 on July 1st to fit Census age definitions; if (yob_dm1 = (&yr - 20)) then eq20=1; if (yob_dm1 = .)or(yob_dm1=0) then less20=0; if (less20=0) and (DEPD = 1) then ov20dep=1; if (less20=0) and (ov20dep=0) and (nr=1) then remNR=1; end; if (&yr >=1979)and(&yr<1987) then do; * only have age, no overall dependent status (only a small fraction with unearned income box checked); if (yob_dm1 > (&yr - 20)) or ((yob_dm1 = (&yr - 20))and(dob_dm1 > 0701)) then less20=1; * less than 20 on July 1st to fit Census age definitions; if (yob_dm1 = (&yr - 20)) then eq20=1; if (yob_dm1 = .)or(yob_dm1=0) then less20=0; if (depun=1) then less20=1; * include all dependent filers with unearned income before 1979 with less than 20 group; if (less20=0) and (nr=1) then remNR=1; end; if (&yr <1979) then do; if (&yr>=1973)and(&yr<1979)and(AGEX = 0)and(AGIX>1400*&&cpi&yr/&cpi1978)and(AGIX<4200*&&cpi&yr/&cpi1978)and(mars ne 2) then less20=1; if (&yr>=1965)and(&yr<1973)and(AGEX = 0)and(AGIX>2200*&&cpi&yr/&cpi1978)and(AGIX<5500*&&cpi&yr/&cpi1978)and(mars ne 2) then less20=1; if (&yr>=1962)and(&yr<1965)and(AGEX = 0)and(AGIX>2200*&&cpi&yr/&cpi1978)and(AGIX<5000*&&cpi&yr/&cpi1978)and(mars ne 2) then less20=1; if (&yr=1960) and(AGEX = 0)and(AGIX>2200*&&cpi&yr/&cpi1978)and(AGIX<4500*&&cpi&yr/&cpi1978)and(mars ne 2) then less20=1; if (depun=1) then less20=1; * include all dependent filers with unearned income before 1979 with less than 20 group because have no ages available; if (less20=0) and (nr=1) then remNR=1; end; * remove dependent filers and if <20 year old filers (based on July 1st, as Census total used); IF ((&filingtype=17)or(&filingtype=18)or(&filingtype=19)or(&filingtype=23))and(&yr >=1979) then do; if (DEPD=1) then delete; if (yob_dm1 > (&yr - 20)) then delete; if ((yob_dm1 = (&yr - 20))and(dob_dm1 > 0701)) then delete; end; IF ((&filingtype=17)or(&filingtype=18)or(&filingtype=19)or(&filingtype=23))and(&yr<1979)and(less20=1) then delete; * remove imputed filers younger than 20 years old for years before 1979; IF ((&filingtype=19)or(&filingtype=23))and(nr=1) then delete; * remove nonresident filers (not in any state or DC or max foreign earned income exclusion); PENSTX_calc = PENSION - PENSNT; if (&yr<1979) then PENSTX_calc = PENSION; IF PENSTX_calc = . THEN PENSTX_calc = 0; IF PENSTX_calc <0 THEN PENSTX_calc = 0; if (&yr<1987) then NTINT = 0; * added in EST_DIST in early years; if (&yr<1972) then GAMBLS= 0; if (&yr<1970) then CGDS= 0; * cap gains distriubtions were included in Sch. D before 1970; IF (&incometype = 102) then INTEREST = INTEREST + NTINT; count=1; *************************** * Remove post-TRA non-deductible losses before TRA86; * For tax returns with incomes below the threshold, they are set at 20% of partnership/S corporation losses; NDLoss = -0.20*min(0,PARTSCP); * Tax units with positive market incomes (no capital gains) over $100,000 in 1987 dollars (indexed in earlier years), impute 85% of partnership/S corporation losses and 30% of rental losses as being non-deductible; if (abs(AGIX + STATADJ - SSAGIX - UNEM - CGSD)>100000*&&cpi&yr/&cpi1987) then do; NDLoss = -0.85*min(0,PARTSCP) - 0.30*min(0,RENTS-TRUST); PASNDLS100=PASNDLS; RENTNDLS100=RENTNDLS; NDLoss100=NDLoss; end; if (&yr=1960)or(&yr>=1987) then NDLoss=0; * variables missing in 1960, 1960 corrected in EST_DIST; IF ((&incometype >= 101)or(&incometype in(25,26,27,28,29))) and (&yr<1987) then PARTSCP = PARTSCP + NDLoss; * most passive loss limitations likely affected partnership tax shelters; *************************** * add SS before 1985 to aggregate income groups in EST_DIST, add SS not on tax returns since 1985 off model; IMP_SSA2 = 0; if (&yr>=1985) then IMP_SSA2 = TSSA; *add UI before 1980 to aggregate income groups in EST_DIST; UNEM2 = 0; if (&yr>1980) then UNEM2 = TUNEM; if ((UNEM2<0)or(UNEM2=.)) then UNEM2 = 0; * reported UI since 1980; * Simplifying variables for different income definitions; FTAX = TAX - SETX; if (FTAX<0) then FTAX=0; * federal income taxes do not include self-employment taxes (part of payroll taxes); IPTAX = STXD - SITX - SSTX; if (IPTAX<0) then IPTAX=0; * tax deduction less income and sales; WTAX = FICA + FICAe + UI + SETX; * payroll taxes included employee, employer portions and self-employment tax; * breakouts of state tax deductions not listed in some years, as aggregate deductions were targeted but are progressive, make indiv property deductions (real estate and personal property) match surrounding years; if ((&yr>=1967)and(&yr<=1971)) then do; if (AGIX <= &&at90cut&yr) then IPTAX = IPTAX*0.6; if (AGIX > &&at90cut&yr)and(AGIX <= &&at95cut&yr) then IPTAX = IPTAX*1.3; if (AGIX > &&at95cut&yr)and(AGIX <= &&at99cut&yr) then IPTAX = IPTAX*1.5*(1+0.05*(%eval(&yr-1967))); if (AGIX > &&at99cut&yr) then IPTAX = IPTAX*3.6*(1+0.3*(%eval(&yr-1967))); end; if (&yr=1974)or(&yr=1976)or(&yr=1978) then do; if (AGIX <= &&at90cut&yr) then IPTAX = IPTAX*1.25; * set to match total deduction trend, probably due to 90% cutback or removing excess sales/income taxes; if (AGIX > &&at90cut&yr)and(AGIX <= &&at95cut&yr) then IPTAX = IPTAX*0.85; if (AGIX > &&at95cut&yr)and(AGIX <= &&at99cut&yr) then IPTAX = IPTAX*0.9; if (AGIX > &&at99cut&yr) then IPTAX = IPTAX*2.0; end; * years of missing property tax deductions; if (&yr=1960) then PRPD = (STXD-SITX-SSTX)*0.75; if (&yr=1967)or(&yr=1968)or(&yr=1969)or(&yr=1970)or(&yr=1971)or(&yr=1974)or(&yr=1976)or(&yr=1978) then PRPD = IPTAX*0.90; * Define dependents as exemptions less number of filers; deps = EXEM - 1; if (mars=2) then deps = EXEM - 2; if (&yr < 1966) then TRUST=0; pTRUST=TRUST; if (pTRUST)<0 then pTRUST=0; capinc = TOTDIV + INTEREST + X004; * capital income for dependent income allocation; depinccap=0; if (DEPD=1)or(less20=1)or(depun=1) then depincap=capinc; depuninccap=0; if (depun=1) then depunincap=capinc; run; * Estimate Fiduciary income (TRUST) totals and merge onto data; proc means data=TAB&yr; var count; weight xwgt; output out=totals mean(count)=count sum(pTRUST deps capinc) = totTRUST depstot capinctot; run; data TAB&yr; merge TAB&yr totals; by count; run; data TAB&yr; set TAB&yr; UNDTRST = 0; * initialize; if (&yr >= 1966) then do; * Divide distributed Fiduciary income (estates and trusts) to interest, dividends, and other by taxable positive fiduciary income (cap gains already in Sch D cap gains) ; INTEREST = INTEREST + pTRUST*(&&trint&yr/(&&trint&yr+&&trdiv&yr+&&troth&yr)); TOTDIV = TOTDIV + pTRUST*(&&trdiv&yr/(&&trint&yr+&&trdiv&yr+&&troth&yr)); RENTS = RENTS + pTRUST*(&&troth&yr/(&&trint&yr+&&trdiv&yr+&&troth&yr)); * almost all other fiduciary income is from rents; * Allocate Undistributed fiduciary income by positive distributed trust income (before 1966 missing variable and so allocated by 1966 distribution to income groups 0.137 0.298 0.093 0.112 0.190 0.044); if (&incometype>=221)or(&incometype in(25,26,27,28,29)) then do; UNDTRST = 1000000*(&&trint&yr+&&trdiv&yr+&&troth&yr)*pTRUST/totTRUST; * pre-tax income, includes all fiduciary state and federal income taxes (not estate tax); INTEREST = INTEREST + 1000000*&&trint&yr*pTRUST/totTRUST; TOTDIV = TOTDIV + 1000000*&&trdiv&yr*pTRUST/totTRUST; RENTS = RENTS + 1000000*&&troth&yr*pTRUST/totTRUST; * most other fiduciary income is from rents; X004 = X004 + 1000000*&&trcg&yr *pTRUST/totTRUST; * capital gains; SITX = SITX + 1000000*&&trstx&yr*pTRUST/totTRUST; * state fiduciary taxes paid; FTAX = FTAX + 1000000*&&trftx&yr*pTRUST/totTRUST; * federal fiduciary taxes paid; end; *Undistributed fiduciary income; end; * since 1966; * Positive values only: partnership/Scorp, sole props, cag gains sch D; pPARTSCP=PARTSCP; if (pPARTSCP)<0 then pPARTSCP=0; pBUSN=BUSN; if (pBUSN) <0 then pBUSN =0; pX004=X004; if (pX004) <0 then pX004 =0; pINTEREST=INTEREST; if (pINTEREST) <0 then pINTEREST =0; pfarm=FARM; if (pfarm) <0 then pfarm =0; prent=RENTS; if (prent) <0 then prent =0; pbusn=BUSN; if (pbusn) <0 then pbusn =0; *************************** * DISTRIBUTE DEPENDENT INCOME; if (&filingtype>=17) then do; AGIX = AGIX + 1000000*((&&depinc&yr-&&depincap&yr)*(deps/depstot)+&&depincap&yr*(capinc/capinctot)); * distribute dependent income by share of dependents claimed or capital income; WAGE = WAGE + 1000000*&&depwas&yr*(deps/depstot); TOTDIV = TOTDIV + 1000000*(&&depinc&yr-&&depwas&yr)*(capinc/capinctot); * assign rest of dependent income to dividends by capital income; end; ******************************; * Disposable income (for sales and other tax)= after-tax income less retained earnings, ESI, imputed rent, (and tax-exempt interest, SS and UI in most pre-1987 years); DISP_INC = AGIX + STATADJ - SSAGIX - UNEM - CGSD + NDLoss + NTINT - STXRF - GAMBLS + NOLS + EXDIV - CGDS - IRA - CGOTH + UNDTRST + FICA + UI + IMP_SSA2 + UNEM2 + ESREBATE - FTAX - FTC - SITX - PRPD - WTAX; if (DISP_INC < 0)or(DISP_INC=.) then DISP_INC = 0; * take care of negative incomes; if (DISP_INC <= &&at90cut&yr) then DISP_INC = DISP_INC*(1-0.10); * Assume savings rate is 10% if in bottom 90 percent of after-tax distribution, Dynan Skinner Zeldes (2004) table 3 SCF data https://www.dartmouth.edu/~jskinner/documents/DynanKEDotheRich.pdf. Also, see savings rates in Saez Zucman (2016) Figure IX;; if (DISP_INC > &&at90cut&yr)and(DISP_INC <= &&at95cut&yr) then do; DISP_INC = DISP_INC*(1-0.24); if (&yr=1960) then DISP_INC=DISP_INC*0.96; end; * Assume savings rate is 24% if in P90-95 and reduce 1960 amount based on 1962 property tax; if (DISP_INC > &&at95cut&yr)and(DISP_INC <= &&at99cut&yr) then do; DISP_INC = DISP_INC*(1-0.37); if (&yr=1960) then DISP_INC=DISP_INC*0.94; end; * assume savings rate is 37% for P95-P99 and reduce 1960 amount based on 1962 property tax; if (DISP_INC > &&at99cut&yr) then do; DISP_INC = DISP_INC*(1-0.51); if (&yr=1960) then DISP_INC=DISP_INC*0.89; end; * assume savinge rate is 51% for top 1 percent and reduce 1960 amount based on 1962 property tax; * Remove variables in years for which use distribution of surrounding years in EST_DIST; if (&yr=1960)or((&yr>=1967)and(&yr<=1971))or(&yr=1974)or(&yr=1976)or(&yr=1978) then SITX=0; year= &yr; * UNDERREPORTING; gp=1; apass=0; w=WAGE;* 100 % of wages selected for underreported wages; if (IncGrp>=3)and(mod(_N_,100)>=70 and mod(_N_,100)<80 ) then apass = abs(PARTSCP + BUSN + FARM + RENTS); * 10% of tax units in top 5% selected for underreported business income, the 10% and 50% fractions were calibrated before attributing any unreported income to nonfilers; if (IncGrp< 3)and(mod(_N_,100)>=50 and mod(_N_,100)<100) then apass = abs(PARTSCP + BUSN + FARM + RENTS); * 50% of tax units in the bottom 95% selected for underreported business income, below 99% need business income less concentrated or else push up shares too much; pt0=0; pt1=0; pt2=0; pt3=0; pt4=0; pt5=0; pt6=0; pt7=0; ap0=0; w0=0; wm0=0; ws0=0; if (IncGrp=1)and(AGIXa <0) then do; gp=1; ap0=apass; w0=w; pt0=PENSTX_calc; if (mars=2) then wm0=w; if (mars ne 2) then ws0=w; end; * negative AGI; ap1=0; w1=0; wm1=0; ws1=0; if (IncGrp=1)and(AGIXa>=0) then do; gp=1; ap1=apass; w1=w; pt1=PENSTX_calc; if (mars=2) then wm1=w; if (mars ne 2) then ws1=w; end; * bottom 90% (exclude negative AGI); ap2=0; w2=0; wm2=0; ws2=0; if (IncGrp=2) then do; gp=2; ap2=apass; w2=w; pt2=PENSTX_calc; if (mars=2) then wm2=w; if (mars ne 2) then ws2=w; end; * P90-95; ap3=0; w3=0; wm3=0; ws3=0; if (IncGrp=3) then do; gp=3; ap3=apass; w3=w; pt3=PENSTX_calc; if (mars=2) then wm3=w; if (mars ne 2) then ws3=w; end; * P95-99; ap4=0; w4=0; wm4=0; ws4=0; if (IncGrp=4)and(P995=0) then do; gp=4; ap4=apass; w4=w; pt4=PENSTX_calc; if (mars=2) then wm4=w; if (mars ne 2) then ws4=w; end; * P99-99.5; ap5=0; w5=0; wm5=0; ws5=0; if (P995=1)and(P999=0) then do; gp=5; ap5=apass; w5=w; pt5=PENSTX_calc; if (mars=2) then wm5=w; if (mars ne 2) then ws5=w; end; * P99.5-99.9; ap6=0; w6=0; wm6=0; ws6=0; if (P999=1)and(P9999=0) then do; gp=6; ap6=apass; w6=w; pt6=PENSTX_calc; if (mars=2) then wm6=w; if (mars ne 2) then ws6=w; end; * P99.9-99.99; ap7=0; w7=0; wm7=0; ws7=0; if (P9999=1) then do; gp=7; ap7=apass; w7=w; pt7=PENSTX_calc; if (mars=2) then wm7=w; if (mars ne 2) then ws7=w; end; * top 0.01%; * DEFINED CONTRIBUTION WEALTH TO INCOME RATIOS (FROM SCF): merge by income and age groups; dc_ratio=0; DC=0; est_ratio=0; * initialize; %let yrr = &yr; %if (&yrr<1989) %then %let yrr = 1989; * use 1989 SCF ratios in prior years; if (&yr<1979) then agegp=2; if (&yr<1979) and (AGEX>0) then agegp=3; * age not available before 1979, assume age 41 to 65 or if elderly exemption claimed then age 65 to 72; if (&yr>=1979) then do; * age groups: 20-40, 41-66, 66-72, 73+; if (yob_dm1>=(&yr-20)) then agegp=1; if (yob_dm1>=(&yr-41)) then agegp=2; if (yob_dm1>=(&yr-66)) then agegp=3; if (yob_dm1>=(&yr-73)) then agegp=4; end; %do i = 1 %to 7; * income group; a&i=0; if (gp=&i) then do; est_ratio=&&est_&i&u&yr; a&i=AGIX; end; %do a = 1 %to 4; * age group; if (gp=&i)and(agegp=&a) then dc_ratio = &&dc_&i&u&a&u&yrr; * DC ratios only set since 1989 so use yrr; %end; %end; if (AGIX>0) then DC = dc_ratio*AGIX; * DC wealth is ratio times AGI, bottom-code at zero; item=0; if ((SITX>0)or(PRPD>0)or(MID>0)) then item=1; niexem=0; if (item=0) then niexem=EXEM; ct=1; RESID = NDLOSS - STXRF - GAMBLS + NOLS + EXDIV - CGDS - IRA - CGOTH; * Only elderly withough substantial wages are allocated medicare benefits; mc=0; mcp=0; if (&yr<1979)and(agex=1)and(wage<150000*&&cpi&yr/&cpi2015) then do; mc=1; mcp=1; if (mars=2) then do; mc=2; mcp=2; end; end; * <1979; if (&yr>=1979)and(yob_dm1>=(&yr-65))and(wage<150000*&&cpi&yr/&cpi2015) then do; mc=1; mcp=1; if (AGIX>= 82000*&&cpi&yr/&cpi2008 and AGIX<102000*&&cpi&yr/&cpi2008) then mcp=1.4; if (AGIX>=102000*&&cpi&yr/&cpi2008 and AGIX<153000*&&cpi&yr/&cpi2008) then mcp=2.0; if (AGIX>=153000*&&cpi&yr/&cpi2008 and AGIX<205000*&&cpi&yr/&cpi2008) then mcp=2.6; if (AGIX>=205000*&&cpi&yr/&cpi2008) then mcp=3.2; if (mars=2) then do; * do not have secondary dates of birth merged; mc=2; mcp=2; if (AGIX>= 82000*&&cpi&yr/&cpi2008*2 and AGIX<102000*&&cpi&yr/&cpi2008*2) then mcp=2*1.4; if (AGIX>=102000*&&cpi&yr/&cpi2008*2 and AGIX<153000*&&cpi&yr/&cpi2008*2) then mcp=2*2.0; if (AGIX>=153000*&&cpi&yr/&cpi2008*2 and AGIX<205000*&&cpi&yr/&cpi2008*2) then mcp=2*2.6; if (AGIX>=205000*&&cpi&yr/&cpi2008*2) then mcp=2*3.2; end; * married; end; * >=1979; WAGE50=0; if (WAGE>medianwage) then WAGE50=WAGE; * wages above median wage; run; * Estimate totals and merge onto data; proc means data=TAB&yr; var count; weight xwgt; output out=totals mean(count)=count sum(WAGE TOTDIV INTEREST pINTEREST NTINT pX004 PARTSCP BUSN pPARTSCP pBUSN PENSION PENSTX_calc count FTAX SITX IPTAX WTAX DISP_INC nr DEPD AGIX FARM RENTS prent apass ap0 ap1 ap2 ap3 ap4 ap5 ap6 ap7 w0 w1 w2 w3 w4 w5 w6 w7 wm0 wm1 wm2 wm3 wm4 wm5 wm6 wm7 ws0 ws1 ws2 ws3 ws4 ws5 ws6 ws7 pfarm prent pbusn TRUST ALIMRC ALIMPD DC EXEM mid niexem a1 a2 a3 a4 a5 a6 a7 ct resid FTC mc mcp PENSNT WAGE50) =totwag alldiv totint ptotint totntint ptotcg partscptot totbusn ppartscptot ptotbusn totpens totpenstx totct totftax totsitx totiptax totwtax totdis nr DEPD totagi totfarm totrent ptotrent tap tap0 tap1 tap2 tap3 tap4 tap5 tap6 tap7 tw0 tw1 tw2 tw3 tw4 tw5 tw6 tw7 twm0 twm1 twm2 twm3 twm4 twm5 twm6 twm7 tws0 tws1 tws2 tws3 tws4 tws5 tws6 tws7 totpfarm totprent pbusntot totTRUST totALIMRC totALIMPD totDC totexem totmid totniexem ta1 ta2 ta3 ta4 ta5 ta6 ta7 tct tresid tftc tmc tmcp totPENSNT totWAGE50; run; data TAB&yr; merge TAB&yr totals; by count; run; proc sort data=TAB&yr; by gp; run; proc means data=TAB&yr; var gp; by gp; weight xwgt; output out=DCdist sum(AGIX dc)=AGIX dc; run; data TAB&yr; set TAB&yr; * Other gains missing in 1960 and 1964, use real 1962 and 1966 totals to estimate/interpolate and positive business income to allocate to tax returns; if (&yr=1960) then CGOTH = (&gnoth1962*&cpi1960/&cpi1962 ) *(pPARTSCP+pBUSN)/(ppartscptot+ptotbusn); if (&yr=1964) then CGOTH = (&gnoth1962*&cpi1960/&cpi1962 + &gnoth1966*&cpi1960/&cpi1966)/2*(pPARTSCP+pBUSN)/(ppartscptot+ptotbusn); * ALIMONY: for years missing alimony payments deducted, index 1979 total alimony by inflation and scale by divorcee rate (which doubled between 1960 and 1980 www.washingtonpost.com/news/wonk/wp/2015/06/23/144-years-of-marriage-and-divorce-in-the-united-states-in-one-chart/?utm_term=.1d174ff3fe44; if (&yr in(1971,1972,1974,1976,1978)) then do; totALIMPD=1965403000*&&cpi&yr/&cpi1979*(1+(&yr-1979)*0.5/20); ALIMPD=totALIMPD*(0.25*TOTDIV/alldiv+0.75*WAGE/totwag); end; * distribute alimony paid when missing in data by quarter dividends and three-quarters by wages; if (totALIMRC>0) then ALIMRCtot = ALIMRC*(totALIMPD/totALIMRC); * Alimony received grossed up to deducted due to underreporting; if (&yr<1971) then do; * impute alimony in years with missing data by matching 1979 overall effect: by income group (adds to bottom 95% and removes from top 5% and net zero change): +306 +184 -227 -100 -51 -81 -30; ALIMRCtot = 1965403000*&&cpi&yr/&cpi1979*(1+(&yr-1979)*0.5/20)*(0.50*exem/totexem +0.50*WAGE/totwag); * distribute alimony received half per capita and half by wages; ALIMPD = 1965403000*&&cpi&yr/&cpi1979*(1+(&yr-1979)*0.5/20)*(0.25*TOTDIV/alldiv+0.75*WAGE/totwag); * distribute alimony paid quarter dividends and three-quarters by wages; ALIMRC = 0.5*ALIMRCtot; * estimated amount in AGI, half estimated to be reported in 1971, first year variable available; end; ALIMRCa = ALIMRCtot - ALIMRC; * add underreported alimony received (grossing up by amount deducted); PENpsz=0; DIVpsz=0; ESTX=0; ESI=0; CRETpsz=0; CTAXpsz=0; %do i = 1 %to 7; * AGI income group; if (gp=&i)and(ta&i ne 0) then ESTX = 1000000*&&est&yr*est_ratio*(a&i/ta&i); * Estate tax paid by average ten-year decedent imputation by tax to income ratio; if (gp=&i)and(ta&i>0) then PENpsz = &&ret&i&u&yr*totpenstx*(a&i/ta&i); * allocate pension income by PSZ non-SS retirement distribution; if (gp=&i)and(tw&i>0)and(mars=2) then ESI = 1000000*&&esi_mar&i*&&esi&yr*(wm&i/twm&i); * ESI: employer-sponsored insurance, allocate by AGI group and then wages within each group; if (gp=&i)and(tw&i>0)and(mars ne 2) then ESI = 1000000*&&esi_sin&i*&&esi&yr*(ws&i/tws&i); * ESI: employer-sponsored insurance, allocate by AGI group and then wages within each group; %end; if ((gp=1)or(gp=0))and(mars=2) then ESI = 1000000*&esi_mar1*&&esi&yr*(wm0+wm1)/(twm0+twm1); * ESI: employer-sponsored insurance, allocate by AGI group and then wages within each group; if ((gp=1)or(gp=0))and(mars ne 2) then ESI = 1000000*&esi_sin1*&&esi&yr*(ws0+ws1)/(tws0+tws1); * ESI: employer-sponsored insurance, allocate by AGI group and then wages within each group; if (&yr=1960) then do; * missing variables in 1960 used to distribute corp ret. earn and corp tax; totpens=2000000000; totpenstx=totpens; * No pension variable available for 1960, is about $2.3B in 1962 so assume $2.0B in 1960; PENSION =totpens/61028000*1.128; PENSTX_calc=PENSION; * also need micro level pension income, so distribute equally among all filers, this is only used to shift some corp income and taxes imputation to lower parts of distribution; end; * Distribute imputed rent from owner-occupied housing using itemized property taxes; IRENT=0; IRENT =1000000*&&imprent&yr * (PRPD / 1000000 / &&rtx&yr); * total imputed rent (including indiv. prop tax) times share of itemized indiv prop tax; * Distribute corporate retained earnings (CRET), corporate taxes (CTAX), business property taxes (BUSPTAX), and other taxes by disposable income (OTAX); CRET=0; CRET =1000000*&&totcorpNIPA&yr*((1-&&FracPenNew&yr-&&FracNPGv&yr) *(0.75*TOTDIV/alldiv + 0.25*pX004/ptotcg) + &&FracPenNew&yr*(&&frdb&yr*WAGE/totwag +(1-&&frdb&yr)*DC/totDC) + &&FracNPGv&yr*(0.5*exem/totexem+0.5*WAGE/totwag)); * NEW: national income approach; CTAX=0; if (&yr ne 1960) then CTAX =1000000*&&totctaxNIPA&yr*((&&Fcp&yr*(0.25*WAGE/totwag + 0.75*(0.75*TOTDIV/alldiv + 0.25*pX004/ptotcg)))+ &&Frt&yr *(&&frdb&yr*WAGE/totwag +(1-&&frdb&yr)*DC/totDC) + &&Fdt&yr*pINTEREST/ptotint + (1- &&Fcp&yr- &&Frt&yr- &&Fdt&yr) *(0.5*exem/totexem+0.5*WAGE/totwag)); BUSPTAX=0; if (&yr ne 1960) then BUSPTAX=1000000*&&bpr&yr* (&&aFcp&yr*(0.75*TOTDIV/alldiv + 0.25*pX004/ptotcg) + &&aFrt&yr *((&&frdb&yr*WAGE/totwag)+(1-&&frdb&yr)*DC/totDC) + &&aFdt&yr*pINTEREST/ptotint + (1-&&aFcp&yr-&&aFrt&yr-&&aFdt&yr-&&aFps&yr)*(0.5*exem/totexem+0.5*WAGE/totwag) + &&aFps&yr*(pPARTSCP+pBUSN)/(ppartscptot+ptotbusn)); OTAX=0; OTAX =1000000*(&&otx&yr+&&subtr&yr)*(DISP_INC/totdis); * other indirect taxes, mostly sales taxes, and subsidies and transfers (includes user fee taxes, to add); OTAXX=0; OTAXX =1000000*(&&otxx&yr )*(DISP_INC/totdis); * other indirect taxes, mostly sales taxes, excluding user fee taxes (to subract for after-tax); RETINC=0; RETINC =1000000*&&uret&yr *(&&frdb&yr*WAGE/totwag +(1-&&frdb&yr)*DC/totDC); * Undistributed retirement income distributed by wages (for DB portion) and DC retirement account wealth; DCRETINC=0; DCRETINC =1000000*&&uret&yr *((1-&&frdb&yr)*DC/totDC); * Undistributed DC only retirement income distributed by DC retirement account wealth; RETADJ=0; RETADJ =1000000*&&retadj&yr*(&&frdb&yr*WAGE/totwag +(1-&&frdb&yr)*DC/totDC); * retirement adjustment to account for gap between current year distributed income and employer/employee contributions; NPGV=0; NPGV =1000000*&&npgv&yr*(0.5*exem/totexem+0.5*WAGE/totwag); * remaining non-profit and government income; FED=0; FED =1000000*&&fed&yr*(totmid/&&mid&yr/1000000)*mid/totmid; * Federal Reserve payments to treasury allocated by deducted mortgage interest; if (item=0) then FED =1000000*&&fed&yr*((&&mid&yr*1000000-totmid)/&&mid&yr/1000000)*niexem/totniexem; * residual by exemptions among non-itemizers; DCINC=0; run; proc means data=TAB&yr; var count; weight xwgt; output out=totals2 mean(count)=count sum(CRET CTAX BUSPTAX OTAX PENpsz)=totcret totctax totbusptax tototax tpenpsz; run; data TAB&yr; merge TAB&yr totals2; by count; run; * Allocate inflation corrections for interest: households by taxable and tax-exempt interest, Business by positive net income, Government evenly by income; data TAB&yr; set TAB&yr; INFch = 0; UNDER = 0; if (&yr ne 1960) then do; *and ((&incometype >= 227) or(&incometype in(23,24,25,26,27))); HHinfch = 0; HHinfch = 1000000*(&&infHH&yr * (INTEREST+NTINT) / (totint+totntint) + &&infWG&yr * WAGE / totwag); BUSinfch = 0; BUSinfch = 1000000*&&infbus&yr * (&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*(0.75*TOTDIV/alldiv + 0.25*pX004/ptotcg) + &&aFps&yr/(&&aFcp&yr+&&aFps&yr)*(pPARTSCP+pBUSN)/(ppartscptot+ptotbusn)); GOVinfch = 0; GOVinfch = 1000000*&&infgov&yr * (FTAX+CTAX+SITX) / (totftax+totsitx+totctax); INFch = HHinfch + BUSinfch + GOVinfch; * sums to zero at aggregate level; end; * Underreported income as estimated by BEA, distribute wages, and non-farm/scorp to entrep., rest shows up in other income; * Johns and Slemrod (2010) Table 1 suggests that about 15% goes to nonfilers; * For remaining 85% of underreported income, Table 4 fraction of underreporting by reported AGI groups: bottom 90%=0.80, 90-95%=0.05, 95-99%=0.10, 99-99.5=0.02, top 0.5%=0.03 (split among top groups by average income shares); * While underreporting rates increase with true AGI, that is including reported and underreported income, these rates are relatively similar across the reported AGI distribution * 1988 shows large fraction of bottom to negative AGI (17%) and 1985 even more to negative AGI (39%) ; if (&incometype >= 229)or(&incometype in(26,27,28,29)) then do; if (IncGrp=1) then do; undersh = 0.80; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w1/tw1+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap1/tap1); end; * bottom 90%; if (IncGrp=2) then do; undersh = 0.05; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w2/tw2+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap2/tap2); end; * P90-95; if (IncGrp=3) then do; undersh = 0.10; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w3/tw3+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap3/tap3); end; * P95-99; if (IncGrp=4)and(P995=0) then do; undersh = 0.02; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w4/tw4+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap4/tap4); end; * P99-99.5; if (P995=1)and(P999=0) then do; undersh = 0.015; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w5/tw5+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap5/tap5); end; * P99.5-99.9; if (P999=1)and(P9999=0) then do; undersh = 0.010; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w6/tw6+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap6/tap6); end; * P99.9-99.99; if (P9999=1) then do; undersh = 0.005; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w7/tw7+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap7/tap7); end; * top 0.01%; if (&yr >= 1987)and(&yr < 1992) then do; * Negative AGIs: match share of filer underreporting to 1988 TCMP: 17% 1988-1995; if (IncGrp=1)and(AGIXa<0) then do; undersh = 0.17; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w0/tw0+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap0/tap0); end; * negative AGI; if (IncGrp=1)and(AGIXa>=0) then do; undersh = 0.80-0.17; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w1/tw1+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap1/tap1); end; * bottom 90% exclude negative; end; if (&yr >= 1992) then do; * Negative AGIs: 10% (decrease as many tax shelters closed post-TRA86) since 1996; if (IncGrp=1)and(AGIXa<0) then do; undersh = 0.10; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w0/tw0+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap0/tap0); end; * negative AGI; if (IncGrp=1)and(AGIXa>=0) then do; undersh = 0.80-0.10; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w1/tw1+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap1/tap1); end; * bottom 90% exclude negative; end; if (&yr < 1987) then do; * Negative AGIs: account for pre-TRA86 business tax shelters resulting in negative AGI: 20% of underreporting to before 1987; if (IncGrp=1)and(AGIXa<0) then do; undersh = 0.39; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w0/tw0+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap0/tap0); end; * negative AGI; if (IncGrp=1)and(AGIXa>=0) then do; undersh = 0.46; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w1/tw1+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap1/tap1); end; * bottom 90% exclude negative; if (IncGrp=2) then do; undersh = 0.05; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w2/tw2+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap2/tap2); end; * P90-95; if (IncGrp=3) then do; undersh = 0.08; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w3/tw3+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap3/tap3); end; * P95-99; if (IncGrp=4)and(P995=0) then do; undersh = 0.01; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w4/tw4+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap4/tap4); end; * P99-99.5; if (P995=1)and(P999=0) then do; undersh = 0.005; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w5/tw5+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap5/tap5); end; * P99.5-99.9; if (P999=1)and(P9999=0) then do; undersh = 0.003; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w6/tw6+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap6/tap6); end; * P99.9-99.99; if (P9999=1) then do; undersh = 0.002; UNDER = 0.85*1000000*undersh*(&&wgu&yr*w7/tw7+(&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr)*ap7/tap7); end; * top 0.01%; end; if UNDER=. then UNDER=0; if (IncGrp=1)and(AGIXa<0) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w0/tw0; FARM = FARM + 1000000*undersh*&&farmu&yr*ap0/tap0; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap0/tap0; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap0/tap0; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap0/tap0; end; if (IncGrp=1)and(AGIXa>=0) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w1/tw1; FARM = FARM + 1000000*undersh*&&farmu&yr*ap1/tap1; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap1/tap1; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap1/tap1; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap1/tap1; end; if (IncGrp=2) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w2/tw2; FARM = FARM + 1000000*undersh*&&farmu&yr*ap2/tap2; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap2/tap2; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap2/tap2; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap2/tap2; end; if (IncGrp=3) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w3/tw3; FARM = FARM + 1000000*undersh*&&farmu&yr*ap3/tap3; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap3/tap3; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap3/tap3; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap3/tap3; end; if (IncGrp=4)and(P995=0) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w4/tw4; FARM = FARM + 1000000*undersh*&&farmu&yr*ap4/tap4; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap4/tap4; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap4/tap4; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap4/tap4; end; if (P995=1)and(P999=0) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w5/tw5; FARM = FARM + 1000000*undersh*&&farmu&yr*ap5/tap5; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap5/tap5; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap5/tap5; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap5/tap5; end; if (P999=1)and(P9999=0) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w6/tw6; FARM = FARM + 1000000*undersh*&&farmu&yr*ap6/tap6; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap6/tap6; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap6/tap6; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap6/tap6; end; if (P9999=1) then do; WAGE = WAGE + 1000000*undersh*&&wgu&yr*w7/tw7; FARM = FARM + 1000000*undersh*&&farmu&yr*ap7/tap7; RENTS = RENTS + 1000000*undersh*&&rentu&yr*ap7/tap7; PARTSCP = PARTSCP + 1000000*undersh*(0.5*&&nfu&yr+&&scpu&yr)*ap7/tap7; BUSN = BUSN + 1000000*undersh*(0.5*&&nfu&yr)*ap7/tap7; end; end; if (SCP =.) then SCP=0; SCPp = SCP; if (SCPp<0) then SCPp=0; * non-negative S corp income (used in NIPAs, see www.bea.gov/faq/index.cfm?faq_id=318); adult = 1; if (mars=2) then adult=2; if (less20=1)or(ov20dep=1)or(remNR) then adult=0; mfs=0; if (mars=3) then mfs=1; negAGI=0; negAGIn=0; if (AGIX<0) then do; negAGI=AGIX; negAGIn=1; end; u20inc=0; ov20depinc=0; depwas=0; u20inc2=0; if (less20=1) then u20inc2 = AGIX + STATADJ - SSAGIX - UNEM - CGSD + NDLoss + NTINT; if (less20=1) then u20inc = AGIX + STATADJ - SSAGIX - UNEM - CGSD; if (ov20dep=1) then ov20depinc = AGIX + STATADJ - SSAGIX - UNEM - CGSD; depwas=0; dp_u15=0; dp_o15=0; dpcp_u15=0; dp_cp_o15=0; if (less20=1) or (ov20dep=1) then do; depwas = WAGE; if ((less20=1)and(u20inc< 15000*&&cpi&yr/&cpi2015))or((ov20dep=1)and(ov20depinc< 15000*&&cpi&yr/&cpi2015)) then do; dp_u15=AGIX + STATADJ - SSAGIX - UNEM - CGSD; dp_u15n =1; end; if ((less20=1)and(u20inc>=15000*&&cpi&yr/&cpi2015))or((ov20dep=1)and(ov20depinc>=15000*&&cpi&yr/&cpi2015)) then do; dp_o15=AGIX + STATADJ - SSAGIX - UNEM - CGSD; dp_o15n =1; end; if ((less20=1)and((TOTDIV+INTEREST+X004)< 15000*&&cpi&yr/&cpi2015))or((ov20dep=1)and((TOTDIV+INTEREST+X004)< 15000*&&cpi&yr/&cpi2015)) then do; dpcp_u15=TOTDIV+INTEREST+X004; dpcp_u15n=1; end; if ((less20=1)and((TOTDIV+INTEREST+X004)>=15000*&&cpi&yr/&cpi2015))or((ov20dep=1)and((TOTDIV+INTEREST+X004)>=15000*&&cpi&yr/&cpi2015)) then do; dpcp_o15=TOTDIV+INTEREST+X004; dpcp_o15n=1; end; end; if (depun=1) then depuni=AGIX + STATADJ - SSAGIX - UNEM - CGSD; * Medicare benefits (90% to filers and 10% to non-filers) less premiums (see https://www.cms.gov/Research-Statistics-Data-and-Systems/Statistics-Trends-and-Reports/ReportsTrustFunds/Downloads/Beneficiaryoop.pdf); MCR = 0; if (tmc>0) then MCR = 1000000*&&mc&yr*0.90*(mc/tmc); * before 2007 MC premiums allocated on a per capita basis; if (&yr< 2007)and(tmcp>0) then MCR = MCR - 1000000*(&&mcpr&yr+&&mcprd&yr)*0.90*(mc/tmc); * before 2007 MC premiums allocated on a per capita basis; if (&yr>=2007)and(tmcp>0) then MCR = MCR - 1000000*(&&mcpr&yr*0.93*(mcp/tmcp)+&&mcprd&yr*0.90*(mc/tmc)); * after 2007 Part B premiums are progressive (ony 7% to non-filers) keep Part D premiums as per capita; run; * TOTALS tab in spreadsheet; proc means data=TAB&yr; var OTHR; weight xwgt; output out=TEMP mean(year)=year sum(AGIX WAGE INTEREST DIVID TOTDIV EXDIV CGSD CGDS PENSION UNEM TUNEM SSAGIX TSSA STATADJ BUSN PARTSCP FARM RENTS TRUST NOLS OTHR STXRF FICA UI GAMBLS X004 PENSTX_calc eq20 EXEM less20 ov20dep remNR count CRET CTAX TAX SETX STXD SITX DED SSTX ESREBATE IMP_SSA2 UNEM2 FTAX IPTAX PRPD WTAX IRENT FTC nr SCP SCPp adult NTINT u20inc ov20depinc depwas PASNDLS RENTNDLS PASNDLS100 RENTNDLS100 NDLoss NDLoss100 IRA EMPEX mfs ptholid CGOTH MID negAGI negAGIn depun depuni depunincap depincap ALIMRCa ALIMPD ALIMRC PENSNT pt0 pt1 pt2 pt3 pt4 pt5 pt6 pt7)= AGIX WAGE INTEREST DIVID TOTDIV EXDIV CGSD CGDS PENSION UNEM TUNEM SSAGIX TSSA STATADJ BUSN PARTSCP FARM RENTS TRUST NOLS OTHR STXRF FICA UI GAMBLS X004 PENSTX_calc eq20 EXEM less20 ov20dep remNR filers CRET CTAX TAX SETX STXD SITX DED SSTX ESREBATE IMP_SSA2 UNEM2 FTAX IPTAX PRPD WTAX IRENT FTC nr SCP SCPp adult NTINT u20inc ov20depinc depwas PASNDLS RENTNDLS PASNDLS100 RENTNDLS100 NDLoss NDLoss100 IRA EMPEX mfs ptholid CGOTH MID negAGI negAGIn depun depuni depunincap depincap ALIMRCa ALIMPD ALIMRC PENSNT pt0 pt1 pt2 pt3 pt4 pt5 pt6 pt7; run; proc append base=income_sources data=TEMP force; run; data TAB&yr; set TAB&yr; ********************************************************************************* CBO Pre-tax and transfers: decomposition/replication with a stacked order: ONLY FOR 2014; *********************************************************************************; * https://www.cbo.gov/system/files?file=115th-congress-2017-2018/reports/53597-distribution-household-income-2014.pdf CBO allocates 75 percent of the burden of corporate income taxes to owners of capital in proportion to their income from interest, dividends, rents, and adjusted capital gains. CBO adjusts capital gains by scaling them to their long-term historical level given the size of the economy and the tax rate that applies to them, that method reduces the effects of large year-to-year variations in the total amount of gains realized. The remaining 25 percent of the corporate income tax is allocated to workers in proportion to their labor income.; if (&yr=2014) then CTAX_CBO = &totctaxNIPA2014*1000000*(0.25*WAGE/totwag + 0.75*(TOTDIV+ pX004*0.9 + prent + pINTEREST)/(alldiv + ptotcg*0.9 + ptotrent + ptotint)); if (&yr=1979) then CTAX_CBO = &totctaxNIPA1979*1000000*(0.25*WAGE/totwag + 0.75*(TOTDIV+ pX004*1.0 + prent + pINTEREST)/(alldiv + ptotcg*1.0 + ptotrent + ptotint)); INCOME13 = AGIX - CGSD + X004 + STATADJ - SSAGIX - UNEM; * Fiscal income with capital gains (PS market income defn.); INCOME10 = INCOME13 + IMP_SSA2 + UNEM2; * C2: Social insurance benefits (SS/Medicare/UI/Wkcmp), Medicare added below in EST_RELAT; INCOME14 = INCOME10 + ESI; * C3: ESI; INCOME15 = INCOME14 + CTAX_CBO; * C4: add federal corporate tax (see above); INCOME16 = INCOME15 + FICA; * C5: add excluded taxes and ESI (includes payroll taxes but almost no UI because at state level); if (&yr=1979) then INCOME16 = INCOME15 + FICA*61517/72326; * adjust for smaller CBO payroll taxes added in 1979 only: $62B vs. calculated $72B; INCOME17 = INCOME16 ; * C6: add employee contributions to defined contribution plans, CBO data show that only 5.5 percent goes to top 1%, added below in EST_RELAT; INCOME18 = INCOME17 + NTINT - STXRF; * C7: add tax-exempt interest and remove state tax refunds in AGI; ********************************************************************************* AS Pre-tax and transfers: decomposition/replication with a stacked order; *********************************************************************************; INCOME20 = INCOME13 + IMP_SSA2 + UNEM2 + MCR; * AS2: Social insurance benefits (SS/Medicare/UI), non-filer Medicare added below in EST_RELAT; INCOME21 = INCOME20 + ESI; * AS3: add ESI; INCOME22 = INCOME21 + CTAX; * AS4: add corporate income tax; INCOME23 = INCOME22 + FICA + UI + BUSPTAX + OTAX + FED; * AS5: add excluded taxes (includes all payroll taxes, including UI); INCOME24 = INCOME23 + RETINC + RETADJ - IRA; * AS6: add undistributed income to owners of retirement acccounts(DC) and workers (DB); INCOME25 = INCOME24 + NTINT + NDLoss - STXRF - GAMBLS + NOLS + EXDIV + ALIMRCa - ALIMPD + UNDTRST + INFch + NPGV; * AS7: add tax-exempt interest and other adjustments; INCOME26 = INCOME25 + UNDER; * AS8: add underreported income; INCOME27 = INCOME26 + IRENT; * AS9: add imputed rent; INCOME28 = INCOME27 - X004 - CGDS - CGOTH; * AS10: remove realized gains and other capital gains (use X004 instead of CGSD to account for excluded amounts); *INCOME28 = INCOME28 + CRET; * AS11: add retained earnings; * UNCOMMENT TO INCLUDE THIS EFFECT!!!!; * TRA86 corrections only: sample, income def, cap gains/ret earn; INCOME19 = INCOME12 + NDLoss + NOLS + CRET; %mend EST_INCOME; %macro EST_RELAT(yr, ranktype); * Rank by tax units; %if (&ranktype eq 0) %then %do; %groupsP0_P99(TAB&yr, INCOME, XWGT, IncGrp, cutoff); *groups 2-9 and above: P0 P90 P95 P99; %grp995( TAB&yr, INCOME, XWGT, P995, P995cutoff); * P99.5 (group 4); %grp999( TAB&yr, INCOME, XWGT, P999, P999cutoff); * P99.9 (group 5); %grp9999( TAB&yr, INCOME, XWGT, P9999, P9999cutoff); * P99.99 (groups 6-7); %end; * Set relative group sizes by number of adults but use tax unit incomes to rank: for setting the threshold increase non-filer weights to account for married nonfilers (all below top 10% threshold); %if (&ranktype eq 1) %then %do; data TAB&yr; set TAB&yr; marwt = XWGT; if (id=.) then marwt=XWGT*1.40; * assume non-filer marriage rate of 40%; if (mars=2) then do; * if married filer then double weight and half incomes, so total income is the same but thresholds can change and adults can re-rank, with some married falling and single filers rising; marwt = XWGT*2; end; run; %groupsP0_P99(TAB&yr, INCOME, marwt, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, INCOME, marwt, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, INCOME, marwt, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, INCOME, marwt, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; *Set relative groups by number of number of individuals, rank by size-adjusted income: Square Root of Tax Unit Size (filers+dependents), treat non-filers as having no dependents; %if (&ranktype eq 2)or(&ranktype eq 40) %then %do; * Divide married filer incomes (and sources) by two and increase non-filer weights to account for married nonfilers (all below top 10% threshold); data TAB&yr; set TAB&yr; szad_wt = XWGT; szad_inc = INCOME; if (id=.)and(&ranktype eq 2) then do; szad_wt=XWGT*1.40; szad_inc = INCOME/(0.6+0.4*SQRT(2)); end; * assume non-filer marriage rate of 40% (assume no non-filer dependents); if (&ranktype=40)and(id=.)then do; szad_wt=XWGT*1.40 - 4000000; szad_inc = INCOME/(0.6+0.4*SQRT(2)); end; * assume non-filer marriage rate of 40% (assume no non-filer dependents); * institutional population was about 4M in Dec. 2014 (318.5 total less 314.5 noninstittional): https://factfinder.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk; **************************************************************************************; * CBO tax unit to household conversion only for top 1% by increasing number of household members according to Larrimore, Mortenson, and Splinter: https://www.federalreserve.gov/econresdata/feds/2017/files/2017002pap.pdf; if (&ranktype=40)and(IncGrp=4)and(&yr=2014) then do; if (ranuni(4096)<0.22) then EXEM = EXEM + 1; * 22% of top 1% of tax units have 1 additional tax unit in household; if (ranuni(4096)<0.10) then EXEM = EXEM + 1; * 10% of top 1% of tax units have 2 additional tax unit in household; if (ranuni(4096)<0.06) then EXEM = EXEM + 1; * 5.7% of top 1% of tax units have 3+ additional tax unit in household; end; **************************************************************************************; if (EXEM>1) then do; * if married filer then double weight and half incomes, so total income is the same but thresholds can change and adults can re-rank, with some married falling and single filers rising; szad_wt = XWGT*EXEM; szad_inc = INCOME/SQRT(EXEM); end; run; %groupsP0_P99(TAB&yr, szad_inc, szad_wt, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, szad_inc, szad_wt, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, szad_inc, szad_wt, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, szad_inc, szad_wt, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; *Set relative groups by number of number of individuals; %if (&ranktype eq 20)or(&ranktype eq 41) %then %do; * Divide married filer incomes (and sources) by two and increase non-filer weights to account for married nonfilers (all below top 10% threshold); data TAB&yr; set TAB&yr; szad_wt = XWGT; szad_inc = INCOME; if (id=.) then szad_wt=XWGT*1.40; * assume non-filer marriage rate of 40% (assume no non-filer dependents); if (EXEM>1) then szad_wt = XWGT*EXEM; run; %groupsP0_P99(TAB&yr, INCOME, szad_wt, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, INCOME, szad_wt, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, INCOME, szad_wt, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, INCOME, szad_wt, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; * Rank by adult level incomes (PSZ method): Divide married filer incomes (and sources) by two and increase non-filer weights to account for married nonfilers (all below top 10% threshold); %if (&ranktype eq 3) %then %do; * Divide married filer incomes (and sources) by two and increase non-filer weights to account for married nonfilers (all below top 10% threshold); data TAB&yr; set TAB&yr; if (id=.) then do; XWGT=XWGT*1.40; INCOME=INCOME/1.40; end; * assume non-filer marriage rate of 40%, increase weight for setting thresholds and decrease income such that total income unchanged; if (mars=2) then do; * if married filer then double weight and half incomes, so total income is the same but thresholds can change and adults can re-rank, with some married falling and single filers rising; XWGT = XWGT*2; INCOME = INCOME/2; X001 = X001/2; X002 = X002/2; X003 = X003/2; X004 = X004/2; PARTSCP = PARTSCP/2; RENTS = RENTS/2; TRUST = TRUST/2; CRET = CRET/2; CRET=CRET/2; CTAX=CTAX/2; end; run; %groupsP0_P99(TAB&yr, INCOME, XWGT, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, INCOME, XWGT, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, INCOME, XWGT, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, INCOME, XWGT, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; *Set relative groups by number of individuals, rank by tax unit income; %if (&ranktype eq 5) %then %do; * Divide married filer incomes (and sources) by two and increase non-filer weights to account for married nonfilers (all below top 10% threshold); data TAB&yr; set TAB&yr; szad_wt = XWGT; if (id=.) then szad_wt=XWGT*1.40; * assume non-filer marriage rate of 40% (assume no non-filer dependents); if (EXEM>1) then szad_wt = XWGT*EXEM;/* X001=X001/EXEM; X002=X002/EXEM; X003=X003/EXEM; X004=X004/EXEM; PARTSCP=PARTSCP/EXEM; RENTS=RENTS/EXEM; TRUST=TRUST/EXEM; CRET=CRET/EXEM; CRET=CRET/EXEM; CTAX=CTAX/EXEM;*/ run; %groupsP0_P99(TAB&yr, INCOME, szad_wt, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, INCOME, szad_wt, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, INCOME, szad_wt, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, INCOME, szad_wt, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; * Rank by tax units by income9; %if (&ranktype eq 9) %then %do; %groupsP0_P99(TAB&yr, INCOME9, XWGT, IncGrp, cutoff); *groups 2-9 and above: P0 P90 P95 P99; %grp995( TAB&yr, INCOME9, XWGT, P995, P995cutoff); * P99.5 (group 4); %grp999( TAB&yr, INCOME9, XWGT, P999, P999cutoff); * P99.9 (group 5); %grp9999( TAB&yr, INCOME9, XWGT, P9999, P9999cutoff); * P99.99 (groups 6-7); %end; * Uneven split of married incomes (married filing jointly only): Append female income to male incomes, no doubling of weights; * Divide married filer incomes (and sources) unequally and increase non-filer weights to account for married nonfilers (all below top 10% threshold); %if (&ranktype eq 100) %then %do; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT=XWGT*1.40; INCOME=INCOME/1.40; end; * assume non-filer marriage rate of 40%, increase weight for setting thresholds and decrease income such that total income unchanged; %let iyr = &yr; /*%if (&yr<1979) %then %let iyr = 1979;*/ wshi=0.5; * initialize and then set male share by AGI group interpolated between 1979 and 2009; if (agix< 5000) then wshi=0.70+(0.63-0.70)/30*(&iyr-1979); *1979+(2009-1979)/30yrs*yrs since 1979; if (agix< 10000)and(agix>= 5000) then wshi=0.72+(0.58-0.72)/30*(&iyr-1979); if (agix< 15000)and(agix>= 10000) then wshi=0.77+(0.59-0.77)/30*(&iyr-1979); if (agix< 20000)and(agix>= 15000) then wshi=0.80+(0.61-0.80)/30*(&iyr-1979); if (agix< 25000)and(agix>= 20000) then wshi=0.81+(0.65-0.81)/30*(&iyr-1979); if (agix< 30000)and(agix>= 25000) then wshi=0.79+(0.67-0.79)/30*(&iyr-1979); if (agix< 50000)and(agix>= 30000) then wshi=0.78+(0.68-0.78)/30*(&iyr-1979); if (agix< 100000)and(agix>= 50000) then wshi=0.87+(0.66-0.87)/30*(&iyr-1979); if (agix< 200000)and(agix>= 100000) then wshi=0.94+(0.70-0.94)/30*(&iyr-1979); if (agix< 500000)and(agix>= 200000) then wshi=0.95+(0.81-0.95)/30*(&iyr-1979); if (agix< 1000000)and(agix>= 500000) then wshi=0.95+(0.87-0.95)/30*(&iyr-1979); if (agix>=1000000) then wshi=0.95+(0.91-0.95)/30*(&iyr-1979); if (&yr<1975) then do; * pre-1975 use 1969 splits, see online data Table C25; if (agix< 5000) then wshi=0.79; *1979+(2009-1979)/30yrs*yrs since 1979; if (agix< 10000)and(agix>= 5000) then wshi=0.85; if (agix< 15000)and(agix>= 10000) then wshi=0.82; if (agix< 20000)and(agix>= 15000) then wshi=0.79; if (agix< 25000)and(agix>= 20000) then wshi=0.81; if (agix< 30000)and(agix>= 25000) then wshi=0.86; if (agix< 50000)and(agix>= 30000) then wshi=0.91; if (agix< 100000)and(agix>= 50000) then wshi=0.95; if (agix< 200000)and(agix>= 100000) then wshi=0.97; if (agix< 500000)and(agix>= 200000) then wshi=0.97; if (agix< 1000000)and(agix>= 500000) then wshi=0.98; if (agix>=1000000) then wshi=0.99; end; * pre 1975; run; data SEC; set TAB&yr; * secondary: in any year married assign XX% of combined wages and half of other income; if (mars=2) then do; INCOME = 0.5*(INCOME-WAGE)+WAGE*(1-wshi); /*X001 = X001/2; X002 = X002/2; X003 = X003/2; X004 = X004/2; PARTSCP = PARTSCP/2; RENTS = RENTS/2; TRUST = TRUST/2; CRET = CRET/2; CRET=CRET/2; CTAX=CTAX/2;*/ end; if (mars ne 2) then delete; * must be married; run; data TAB&yr; set TAB&yr; * primary: in years married assign XX% of combined wages and half of other income; if (mars=2) then do; INCOME = 0.5*(INCOME-WAGE)+WAGE*wshi; /*X001 = X001/2; X002 = X002/2; X003 = X003/2; X004 = X004/2; PARTSCP = PARTSCP/2; RENTS = RENTS/2; TRUST = TRUST/2; CRET = CRET/2; CRET=CRET/2; CTAX=CTAX/2; */end; run; proc append base=TAB&yr data=SEC force; run; * this already doubles weight of married filers because secondary spouses addded with tax unit weight; %groupsP0_P99(TAB&yr, INCOME, XWGT, IncGrp, cutoff); * groups 2-9 and above: P0 P10 P20 P40 P60 P80 P90 P95 P99; %grp995( TAB&yr, INCOME, XWGT, P995, P995cutoff); * P99.5 (group 10); %grp999( TAB&yr, INCOME, XWGT, P999, P999cutoff); * P99.9 (group 11); %grp9999( TAB&yr, INCOME, XWGT, P9999, P9999cutoff); * P99.99 (groups 12-13); %end; DATA TAB&yr; set TAB&yr; *Relative IncGrps: '01' = 'P 0-P90' '02' = 'P90-P95' '03' = 'P95-P99' '04' = 'P99-P99.5' '05' = 'P99.5-P99.9' '06' = 'P99.9-P99.99%' '07' = 'Top 0.01%' ; IF (INCOME < 0) THEN IncGrp=1; * Negative Adj AGI (1); IF (P995=1) THEN IncGrp=5; * P99.5-P99.9 (11); IF (P999=1) THEN IncGrp=6; * P99.9-P99.99 (12); IF (P9999=1) THEN IncGrp=7; * Top 0.01% (13); * Set the nominal dollar cutoffs; ARRAY JYC{8} JYC1-JYC8 ; RETAIN JYC1 -999999999999. ; RETAIN JYC8 999999999999. ; RETAIN JYC2-JYC7 0; * Initialize cutoff variables; DO JJ=2 TO 4; IF (IncGrp=JJ) THEN JYC(JJ) = cutoff; END; IF (IncGrp=5) THEN JYC(5) = P995cutoff; IF (IncGrp=6) THEN JYC(6) = P999cutoff; IF (IncGrp=7) THEN JYC(7) = P9999cutoff; married=0; if (mars=2) then married=1; %do gp = 1 %to 7; mar&gp=.; if (Incgrp=&gp)and(count=1) then do; mar&gp=0; if (mars=2) then mar&gp=1; end; * if part of income group and filer (count ne 1 for nonfilers); gpp&gp=.; if (Incgrp=&gp)and(count=1) then gpp&gp=1; %end; o64_t=.; if (count=1)and(&yr<1979)and(AGEX ne 0) then o64_t=1; if (count=1)and(&yr<1979)and(AGEX ne 0)and(mars=2) then o64_t=2; if (count=1)and(&yr>=1979)and(yob_dm1 <= (&yr - 65)) then o64_t=1; if (count=1)and(&yr>=1979)and(yob_dm1 <= (&yr - 65))and(mars=2) then o64_t=2; %do gp = 2 %to 7; o64_&gp=.; if (count=1)and(Incgrp=&gp)and(&yr<1979)and(AGEX ne 0) then o64_&gp=1; if (count=1)and(Incgrp=&gp)and(&yr<1979)and(AGEX ne 0)and(mars=2) then o64_&gp=2; if (count=1)and(Incgrp=&gp)and(&yr>=1979)and(yob_dm1 <= (&yr - 65)) then o64_&gp=1; if (count=1)and(Incgrp=&gp)and(&yr>=1979)and(yob_dm1 <= (&yr - 65))and(mars=2) then o64_&gp=2;* 2013: 36.6M with 0.80, 45.8 M with 1.0, Census 44.7M 65+ individuals (July 1, not Dec 31); %end; filers=0; if (mars ne .) then filers=1; if (mars=2) then filers=2; year = &yr; RUN; %mend EST_RELAT; %macro EST_DIST(yr, filingtype, incometype); DATA TABB(KEEP= WAS1-WAS8 INT1-INT8 DBE1-DBE8 CG1-CG8 EN1-EN8 SIN1-SIN8 STX1-STX8 FTX1-FTX8 IWT1-IWT8 CTX1-CTX8 CRT1-CRT8 INC1-INC8 SZWT1-SZWT8 WT1-WT8 JYC1-JYC8 PTX1-PTX8 WTX1-WTX8 OTX1-OTX8 RET1-RET8 EST1-EST8) ; SET TAB&yr END=ILAST; *ARRAY X(*) X001-X008; ARRAY WAS{8} WAS1-WAS8; ARRAY INT{8} INT1-INT8; ARRAY DBE{8} DBE1-DBE8; ARRAY CG{8} CG1-CG8; ARRAY EN{8} EN1-EN8; ARRAY SIN{8} SIN1-SIN8; ARRAY FTX{8} FTX1-FTX8; ARRAY STX{8} STX1-STX8; ARRAY IWT{8} IWT1-IWT8; ARRAY CTX{8} CTX1-CTX8; ARRAY CRT{8} CRT1-CRT8; ARRAY INC{8} INC1-INC8; ARRAY SZWT{8} SZWT1-SZWT8; ARRAY WT{8} WT1-WT8; ARRAY JYC{8} JYC1-JYC8; ARRAY PTX{8} PTX1-PTX8; ARRAY WTX{8} WTX1-WTX8; ARRAY OTX{8} OTX1-OTX8; ARRAY RET{8} RET1-RET8; ARRAY EST{8} EST1-EST8; RETAIN WAS1-WAS8 INT1-INT8 DBE1-DBE8 CG1-CG8 EN1-EN8 SIN1-SIN8 STX1-STX8 FTX1-FTX8 IWT1-IWT8 CTX1-CTX8 CRT1-CRT8 INC1-INC8 SZWT1-SZWT8 WT1-WT8 JYC1-JYC8 PTX1-PTX8 WTX1-WTX8 OTX1-OTX8 RET1-RET8 EST1-EST8 0; * Initialize variables; * FILL OUTPUT DISTRIBUTION TABLES; do JJ=1 to 7; if (IncGrp = JJ)and(XWGT ne .) then do; INC(JJ) = INC(JJ) + XWGT * INCOME ; INC(8) = INC(8) + XWGT * INCOME ; WT(JJ) = WT(JJ) + XWGT; WT(8) = WT(8) + XWGT; IWT(JJ)= IWT(JJ) + marwt; * Adult weights; IWT(8) = IWT(8) + marwt; SZWT(JJ)= SZWT(JJ) + szad_wt; * Individual weights; SZWT(8) = SZWT(8) + szad_wt; if (id ne .) then do; * no non-filers for these sources; WAS(JJ)= WAS(JJ)+ XWGT * WAGE; WAS(8) = WAS(8) + XWGT * WAGE; INT(JJ)= INT(JJ)+ XWGT * INTEREST; INT(8) = INT(8) + XWGT * INTEREST; DBE(JJ)= DBE(JJ)+ XWGT * TOTDIV; *(X003+EXDIV); DBE(8) = DBE(8) + XWGT * TOTDIV; *(X003+EXDIV); CG(JJ) = CG(JJ) + XWGT * X004; * only want positive Sch D gains; CG(8) = CG(8) + XWGT * X004; EN(JJ) = EN(JJ) + XWGT * PARTSCP; * Part + S corp, but no farm or sch C; EN(8) = EN(8) + XWGT * PARTSCP; SIN(JJ) = SIN(JJ) + XWGT * (IMP_SSA2 + UNEM2) ; * Social insurance is SS UI and Medicare (all added in EST_DIST also); SIN(8) = SIN(8) + XWGT * (IMP_SSA2 + UNEM2) ; CRT(JJ) = CRT(JJ) + XWGT * CRET ; * C corp retained earnings (excl. taxes); CRT(8) = CRT(8) + XWGT * CRET ; FTX(JJ) = FTX(JJ) + XWGT * (FTAX+FTC); * Federal income taxes and FTCs; FTX(8) = FTX(8) + XWGT * (FTAX+FTC); STX(JJ)= STX(JJ) + XWGT * SITX; * State and local income tax (missing variable years distributed below); STX(8) = STX(8) + XWGT * SITX; CTX(JJ) = CTX(JJ) + XWGT * CTAX; * C corp taxes; CTX(8) = CTX(8) + XWGT * CTAX; PTX(JJ) = PTX(JJ) + XWGT * (PRPD+BUSPTAX); * Property taxes; PTX(8) = PTX(8) + XWGT * (PRPD+BUSPTAX); WTX(JJ) = WTX(JJ) + XWGT * WTAX; * payroll taxes; WTX(8) = WTX(8) + XWGT * WTAX; OTX(JJ) = OTX(JJ) + XWGT * OTAX; * Sales and other taxes; OTX(8) = OTX(8) + XWGT * OTAX; RET(JJ) = RET(JJ) + XWGT * RETINC; *(PENSION+RETINC+RETADJ); * Realized taxable retirement income and earned income (dividends and interest) and retirement adjustment; RET(8) = RET(8) + XWGT * RETINC; *(PENSION+RETINC+RETADJ); EST(JJ) = EST(JJ) + XWGT * ESTX; * Estate and Gift Tax; EST(8) = EST(8) + XWGT * ESTX; END; * income sources (filers only); END; * income and weights (filers and non-filers); END; * loop; if (&yr = 1964) then INC(8) = INC(8)+214630; * the total agi is 21.5 billion lower than SOI reports; IF (ILAST) THEN DO; DO JJ=1 TO 8; WAS(JJ) = WAS(JJ) / 1000000; INT(JJ) = INT(JJ) / 1000000; DBE(JJ) = DBE(JJ) / 1000000; CG(JJ) = CG(JJ) / 1000000; EN(JJ) = EN(JJ) / 1000000; CRT(JJ) = CRT(JJ) / 1000000; INC(JJ) = INC(JJ) / 1000000; SIN(JJ) = SIN(JJ)/1000000; FTX(JJ)= FTX(JJ)/1000000; STX(JJ)= STX(JJ)/1000000; CTX(JJ)= CTX(JJ)/1000000; PTX(JJ)= PTX(JJ)/1000000; WTX(JJ)= WTX(JJ)/1000000; OTX(JJ)= OTX(JJ)/1000000; RET(JJ)= RET(JJ)/1000000; EST(JJ)= EST(JJ)/1000000; END; DO JJ=1 TO 7; PUT JYC(JJ) 9.0 ' TO ' JYC(JJ+1) 9.0 (WAS(JJ) EN(JJ) DBE(JJ) INT(JJ) FTX(JJ) CRT(JJ) INC(JJ) CG(JJ) WT(JJ) SIN(JJ) STX(JJ) IWT(JJ) CTX(JJ) PTX(JJ) WTX(JJ) OTX(JJ) RET(JJ) EST(JJ)) (11.1); END; PUT ' TOTAL ' (WAS(8) EN(8) DBE(8) INT(8) FTX(8) CRT(8) INC(8) CG(8) WT(8) SIN(8) STX(8) IWT(8) CTX(8) PTX(8) WTX(8) OTX(8) RET(8) EST(8)) (11.1) ; OUTPUT TABB; END; RETURN; RUN; data tabb; set tabb; * DISTRIBUTE ESTIMATED NON-DEDUCTIBLE LOSS EFFECT IN 1960 (total based on inflation adj. amount from 1962 and 1962 distribution); if ((&incometype>=101)or(&incometype in(25,26,27,28,29))) and (&yr=1960) and not(&incometype=700 or (&incometype>=780 and &incometype<=799)or(&incometype>=680 and &incometype<=690)) then do; INC1=INC1 + 313*0.44; INC2=INC2 + 313*0.00; INC3=INC3 + 313*0.07; INC4=INC4 + 313*0.06; INC5=INC5 + 313*0.16; INC6=INC6 + 313*0.14; INC7=INC7 + 313*0.13; INC8=INC8 + 313; end; * DISTRIBUTE IMPUTED TAX-EXEMPT INTEREST; if ((&incometype>=102)or(&incometype in(18,25,26,27,28,29))) and (&yr<1987) then do; if (&yr=1960) then do; * straight-line shares between Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INC1=INC1 + &&ntint&yr*0.0757; INC2=INC2 + &&ntint&yr*0.0000; INC3=INC3 + &&ntint&yr*0.1033; INC4=INC4 + &&ntint&yr*0.1760; INC5=INC5 + &&ntint&yr*0.3382; INC6=INC6 + &&ntint&yr*0.2027; INC7=INC7 + &&ntint&yr*0.1041; end; if (&yr>1960)and(&yr<1982) then do; * straight-line shares between Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INC1=INC1 + &&ntint&yr*(0.0757+(0.0082)*(&yr-1962)); INC2=INC2 + &&ntint&yr*(0.0000-(0.0000-0.0859)/20*(&yr-1962)); INC3=INC3 + &&ntint&yr*(0.1033-(0.1033-0.1971)/20*(&yr-1962)); INC4=INC4 + &&ntint&yr*(0.1760-(0.1760-0.0843)/20*(&yr-1962)); INC5=INC5 + &&ntint&yr*(0.3382-(0.3382-0.1538)/20*(&yr-1962)); INC6=INC6 + &&ntint&yr*(0.2027-(0.2027-0.1631)/20*(&yr-1962)); INC7=INC7 + &&ntint&yr*(0.1041-(0.1041-0.0768)/20*(&yr-1962)); end; if (&yr>=1982)and(&yr<1987) then do; * Using Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INC1=INC1+&&ntint&yr*(1-0.0859-0.1971-0.0843-0.1538-0.1361-0.0768); INC2=INC2+&&ntint&yr*0.0859; INC3=INC3+&&ntint&yr*0.1971; INC4=INC4+&&ntint&yr*0.0843; INC5=INC5+&&ntint&yr*0.1538; INC6=INC6+&&ntint&yr*0.1361; INC7=INC7+&&ntint&yr*0.0768; end; INC8=INC8+&&ntint&yr; * total income increased by tax-exempt interest; if (&yr=1960) then do; * straight-line shares between Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INT1=INT1 + &&ntint&yr*0.0757; INT2=INT2 + &&ntint&yr*0.0000; INT3=INT3 + &&ntint&yr*0.1033; INT4=INT4 + &&ntint&yr*0.1760; INT5=INT5 + &&ntint&yr*0.3382; INT6=INT6 + &&ntint&yr*0.2027; INT7=INT7 + &&ntint&yr*0.1041; end; if (&yr>1960)and(&yr<1982) then do; * straight-line shares between Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INT1=INT1 + &&ntint&yr*(0.0757+(0.0082)*(&yr-1962)); INT2=INT2 + &&ntint&yr*(0.0000-(0.0000-0.0859)/20*(&yr-1962)); INT3=INT3 + &&ntint&yr*(0.1033-(0.1033-0.1971)/20*(&yr-1962)); INT4=INT4 + &&ntint&yr*(0.1760-(0.1760-0.0843)/20*(&yr-1962)); INT5=INT5 + &&ntint&yr*(0.3382-(0.3382-0.1538)/20*(&yr-1962)); INT6=INT6 + &&ntint&yr*(0.2027-(0.2027-0.1631)/20*(&yr-1962)); INT7=INT7 + &&ntint&yr*(0.1041-(0.1041-0.0768)/20*(&yr-1962)); end; if (&yr>=1982)and(&yr<1987) then do; * Using Surveys of Consumer Finances 1962 and tax dist 1987 (similar to SCF 1983); INT1=INT1+&&ntint&yr*0.2660; INT2=INT2+&&ntint&yr*0.0859; INT3=INT3+&&ntint&yr*0.1971; INT4=INT4+&&ntint&yr*0.0843; INT5=INT5+&&ntint&yr*0.1538; INT6=INT6+&&ntint&yr*0.1361; INT7=INT7+&&ntint&yr*0.0768; end; INT8=INT8+&&ntint&yr; * total INTome INTreased by tax-exempt interest; end; * Add combat pay to bottom 90 percent; if ((&incometype>=198)and(&incometype<=773)and(&incometype ne 700))or(&incometype=782)or(&incometype in(25,26,27,28,29)) then do; INC1=INC1 + &&comb&yr; INC8=INC8 + &&comb&yr; end; ************************** ; * Allocate Undistributed trust income by distributed trust income (before 1966 missing variable and so allocated by 1966 distribution to income groups); if ((&incometype>=222)or(&incometype in(25,26,27,28,29))) and(&yr < 1966) then do; INC1 = INC1+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.170; INT1 = INT1+&&trint&yr*0.170; DBE1 = DBE1+&&trdiv&yr*0.170; if (&yr ne 1960) then STX1 = STX1+&&trstx&yr*0.170; FTX1 = FTX1+&&trftx&yr*0.170; INC2 = INC2+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.084; INT2 = INT2+&&trint&yr*0.084; DBE2 = DBE2+&&trdiv&yr*0.084; if (&yr ne 1960) then STX2 = STX2+&&trstx&yr*0.084; FTX2 = FTX2+&&trftx&yr*0.084; INC3 = INC3+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.225; INT3 = INT3+&&trint&yr*0.225; DBE3 = DBE3+&&trdiv&yr*0.225; if (&yr ne 1960) then STX3 = STX3+&&trstx&yr*0.225; FTX3 = FTX3+&&trftx&yr*0.225; INC4 = INC4+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.094; INT4 = INT4+&&trint&yr*0.094; DBE4 = DBE4+&&trdiv&yr*0.094; if (&yr ne 1960) then STX4 = STX4+&&trstx&yr*0.094; FTX4 = FTX4+&&trftx&yr*0.094; INC5 = INC5+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.174; INT5 = INT5+&&trint&yr*0.174; DBE5 = DBE5+&&trdiv&yr*0.174; if (&yr ne 1960) then STX5 = STX5+&&trstx&yr*0.174; FTX5 = FTX5+&&trftx&yr*0.174; INC6 = INC6+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.164; INT6 = INT6+&&trint&yr*0.164; DBE6 = DBE6+&&trdiv&yr*0.164; if (&yr ne 1960) then STX6 = STX6+&&trstx&yr*0.164; FTX6 = FTX6+&&trftx&yr*0.164; INC7 = INC7+(&&trint&yr+&&trdiv&yr+&&troth&yr)*0.089; INT7 = INT7+&&trint&yr*0.089; DBE7 = DBE7+&&trdiv&yr*0.089; if (&yr ne 1960) then STX7 = STX7+&&trstx&yr*0.089; FTX7 = FTX7+&&trftx&yr*0.089; INC8 = INC8+(&&trint&yr+&&trdiv&yr+&&troth&yr); INT8 = INT8+&&trint&yr; DBE8 = DBE8+&&trdiv&yr; if (&yr ne 1960) then STX8 = STX8+&&trstx&yr; FTX8 = FTX8+&&trftx&yr; end; * Remove fiduciary level taxes paid (included in pre-tax income added above); if (&incometype>=401)and(&yr < 1966) and not((&incometype>=780 and &incometype<=799)) then do; INC1 = INC1-(&&trftx&yr)*0.170; INC2 = INC2-(&&trftx&yr)*0.084; INC3 = INC3-(&&trftx&yr)*0.225; INC4 = INC4-(&&trftx&yr)*0.094; INC5 = INC5-(&&trftx&yr)*0.174; INC6 = INC6-(&&trftx&yr)*0.164; INC7 = INC7-(&&trftx&yr)*0.089; INC8 = INC8-(&&trftx&yr); end; if (&incometype>=402)and(&yr < 1966) and not((&incometype>=780 and &incometype<=799)) then do; INC1 = INC1-(&&trstx&yr)*0.170; INC2 = INC2-(&&trstx&yr)*0.084; INC3 = INC3-(&&trstx&yr)*0.225; INC4 = INC4-(&&trstx&yr)*0.094; INC5 = INC5-(&&trstx&yr)*0.174; INC6 = INC6-(&&trstx&yr)*0.164; INC7 = INC7-(&&trstx&yr)*0.089; INC8 = INC8-(&&trstx&yr); end; ************************** * Distribute 1960 Ctax using 1962 corp capital distribution; if (&yr=1960) and (((&incometype>=224)and(&incometype<=402)and(&incometype ne 381)and(&incometype ne 382)and(&incometype ne 383)and(&incometype ne 384))or(&incometype in(22,23,24,25,26,27,28,29))) then do; INC1=INC1 + &&totctaxNIPA&yr*0.373; INC2=INC2 + &&totctaxNIPA&yr*0.096; INC3=INC3+ &&totctaxNIPA&yr*0.198; INC4=INC4 + &&totctaxNIPA&yr*0.061; INC5=INC5 + &&totctaxNIPA&yr*0.108; INC6=INC6+ &&totctaxNIPA&yr*0.095; INC7=INC7 + &&totctaxNIPA&yr*0.068; INC8=INC8 + &&totctaxNIPA&yr; CTX1=CTX1 + &&totctaxNIPA&yr*0.373; CTX2=CTX2 + &&totctaxNIPA&yr*0.096; CTX3=CTX3 + &&totctaxNIPA&yr*0.198; CTX4=CTX4 + &&totctaxNIPA&yr*0.061; CTX5=CTX5 + &&totctaxNIPA&yr*0.108; CTX6=CTX6 + &&totctaxNIPA&yr*0.095; CTX7=CTX7 + &&totctaxNIPA&yr*0.068; CTX8=CTX8 + &&totctaxNIPA&yr; end; * Distribute 1960 business property tax using 1962 all capital distribution; if (&yr=1960) and (((&incometype>=225)and(&incometype<=403))or(&incometype in(23,24,25,26,27,28,29))) then do; INC1=INC1 + &&bpr&yr*0.278; INC2=INC2 + &&bpr&yr*0.092; INC3=INC3 + &&bpr&yr*0.252; INC4=INC4 + &&bpr&yr*0.086; INC5=INC5 + &&bpr&yr*0.130; INC6=INC6 + &&bpr&yr*0.096; INC7=INC7 + &&bpr&yr*0.065; INC8=INC8 + &&bpr&yr; PTX1=PTX1 + &&bpr&yr*0.278; PTX2=PTX2 + &&bpr&yr*0.092; PTX3=PTX3 + &&bpr&yr*0.252; PTX4=PTX4 + &&bpr&yr*0.086; PTX5=PTX5 + &&bpr&yr*0.130; PTX6=PTX6 + &&bpr&yr*0.096; PTX7=PTX7 + &&bpr&yr*0.065; PTX8=PTX8 + &&bpr&yr; end; * Distribute 1960 inflation adjustment total income and sources using 1962 inflation adjusted inflation adjustments (sole prop and tax effects in other income), no interest variable in 1960; if (&yr=1960) and ((&incometype>=226)or(&incometype in(25,26,27,28,29))) then do; INC1=INC1 - 400.9; INC2=INC2 + 44.4; INC3=INC3 + 26.4; INC4=INC4 + 33.8; INC5=INC5 + 69.1; INC6=INC6 + 131.9; INC7=INC7 + 95.3; INC8=INC8 + 0.0; WAS1=WAS1 + &&infWG&yr*WAS1/WAS8; WAS2=WAS2 + &&infWG&yr*WAS2/WAS8; WAS3=WAS3 + &&infWG&yr*WAS3/WAS8; WAS4=WAS4 + &&infWG&yr*WAS4/WAS8; WAS5=WAS5 + &&infWG&yr*WAS5/WAS8; WAS6=WAS6 + &&infWG&yr*WAS6/WAS8; WAS7=WAS7 + &&infWG&yr*WAS7/WAS8; WAS8=WAS8 + &&infWG&yr; EN1=EN1 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN1/EN8; EN2=EN2 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN2/EN8; EN3=EN3 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN3/EN8; EN4=EN4 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN4/EN8; EN5=EN5 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN5/EN8; EN6=EN6 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN6/EN8; EN7=EN7 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr)*EN7/EN8; EN8=EN8 + &&infbus&yr*&&aFps&yr/(&&aFcp&yr+&&aFps&yr); CRT1=CRT1 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT1/CRT8; CRT2=CRT2 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT2/CRT8; CRT3=CRT3 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT3/CRT8; CRT4=CRT4 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT4/CRT8; CRT5=CRT5 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT5/CRT8; CRT6=CRT6 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT6/CRT8; CRT7=CRT7 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr)*CRT7/CRT8; CRT8=CRT8 + &&infbus&yr*&&aFcp&yr/(&&aFcp&yr+&&aFps&yr); end; * Distribute 15% of unreported income to nonfilers; if ((&incometype>=227)and(&incometype ne 614)and not(&incometype>=680 and &incometype<=690)and(&incometype ne 770) and not(&incometype>=780 and &incometype<=797) and (&incometype ne 799))or(&incometype in(26,27,28,29)) then do; INC1=INC1 + 0.15*(&&wgu&yr+&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr); INC8=INC8 + 0.15*(&&wgu&yr+&&farmu&yr+&&nfu&yr+&&rentu&yr+&&scpu&yr); WAS1=WAS1 + 0.15*(&&wgu&yr); WAS8=WAS8 + 0.15*(&&wgu&yr); EN1=EN1 + 0.15*(&&nfu&yr+&&scpu&yr); * underreported farm and rent in residual other income; EN8=EN8 + 0.15*(&&nfu&yr+&&scpu&yr); end; *** ALT Ctax: Distribute 1960 Ctax using 1962: 50% wages & 50% corp capital distribution; if (&yr=1960) and (&incometype=383) then do; INC1=INC1 + &&totctaxNIPA&yr*0.558; INC2=INC2 + &&totctaxNIPA&yr*0.097; INC3=INC3 + &&totctaxNIPA&yr*0.139; INC4=INC4 + &&totctaxNIPA&yr*0.040; INC5=INC5 + &&totctaxNIPA&yr*0.071; INC6=INC6 + &&totctaxNIPA&yr*0.057; INC7=INC7 + &&totctaxNIPA&yr*0.038; INC8=INC8 + &&totctaxNIPA&yr; end; *** ALT Ctax: Distribute 1960 Ctax individual portion using 1962 0% wages & 100% corp capital; if (&yr=1960) and (&incometype=384) then do; INC1=INC1 + &&totctaxNIPA&yr*0.385; INC2=INC2 + &&totctaxNIPA&yr*0.084; INC3=INC3 + &&totctaxNIPA&yr*0.166; INC4=INC4 + &&totctaxNIPA&yr*0.061; INC5=INC5 + &&totctaxNIPA&yr*0.123; INC6=INC6 + &&totctaxNIPA&yr*0.108; INC7=INC7 + &&totctaxNIPA&yr*0.074; INC8=INC8 + &&totctaxNIPA&yr; end; *** ALT Ctax: Distribute 1960 Ctax using 1962 100% capital distribution (including passthrough, PSZ assumptions); if (&yr=1960) and (&incometype=382) then do; INC1=INC1 + &&totctaxNIPA&yr*0.382; INC2=INC2 + &&totctaxNIPA&yr*0.094; INC3=INC3 + &&totctaxNIPA&yr*0.206; INC4=INC4 + &&totctaxNIPA&yr*0.069; INC5=INC5 + &&totctaxNIPA&yr*0.112; INC6=INC6 + &&totctaxNIPA&yr*0.083; INC7=INC7 + &&totctaxNIPA&yr*0.054; INC8=INC8 + &&totctaxNIPA&yr; end; * Distribute undistributed imputed rent to total and bottom 90%; if ((&incometype>=228)and(&incometype<=779)and(&incometype ne 750)) or (&incometype=794) or (&incometype in(27,28,29)) then do; INC1=INC1+&&imprent&yr*(&&xrtx&yr/&&rtx&yr); INC8=INC8+&&imprent&yr*(&&xrtx&yr/&&rtx&yr); * indiv prop tax (note that xiptx removed with after-tax adjustment); *INC1=INC1+&&ximpr&yr; *INC8=INC8+&&ximpr&yr; end; * Add unattributed employer payroll taxes to bottom 90 percent; *if ((&incometype>=229)and(&incometype<780)and(&incometype ne 772)) or (&incometype=799) then do; if ((&incometype>=229)and(&incometype<780)and(&incometype ne 772)) or (&incometype=799) or (&incometype in(14,15,16,17,23,24,25,26,27,28,29)) then do; INC1=INC1 + &&xewtx&yr; INC8=INC8 + &&xewtx&yr; end; * DISTRIBUTE IMPUTED SS BEFORE 1985; if ((&incometype>=321)and(&incometype<700)and not(&incometype in(382,383,384)))or(&incometype=772)or((&incometype>=780)and(&incometype ne 799))or(&incometype in(10,14,15,16,17,18,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39)) then do; if (&yr<1985) then INC8=INC8+&&ss&yr; if (&yr=1960) then do; INC1=INC1+&&ss&yr*0.97840; INC2=INC2+&&ss&yr*0.02160; INC3=INC3+&&ss&yr*0.02809; INC4=INC4+&&ss&yr*0.00631; INC5=INC5+&&ss&yr*0.00672; INC6=INC6+&&ss&yr*0.00124; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1962) then do; INC1=INC1+&&ss&yr*0.97840; INC2=INC2+&&ss&yr*0.02160; INC3=INC3+&&ss&yr*0.02809; INC4=INC4+&&ss&yr*0.00631; INC5=INC5+&&ss&yr*0.00672; INC6=INC6+&&ss&yr*0.00124; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1964) then do; INC1=INC1+&&ss&yr*0.98095; INC2=INC2+&&ss&yr*0.01905; INC3=INC3+&&ss&yr*0.02749; INC4=INC4+&&ss&yr*0.00573; INC5=INC5+&&ss&yr*0.00729; INC6=INC6+&&ss&yr*0.00125; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1966) then do; INC1=INC1+&&ss&yr*0.97906; INC2=INC2+&&ss&yr*0.02094; INC3=INC3+&&ss&yr*0.03095; INC4=INC4+&&ss&yr*0.00680; INC5=INC5+&&ss&yr*0.00732; INC6=INC6+&&ss&yr*0.00126; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1967) then do; INC1=INC1+&&ss&yr*0.97670; INC2=INC2+&&ss&yr*0.02330; INC3=INC3+&&ss&yr*0.02739; INC4=INC4+&&ss&yr*0.00595; INC5=INC5+&&ss&yr*0.00628; INC6=INC6+&&ss&yr*0.0012; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1968) then do; INC1=INC1+&&ss&yr*0.97720; INC2=INC2+&&ss&yr*0.02280; INC3=INC3+&&ss&yr*0.02951; INC4=INC4+&&ss&yr*0.00623; INC5=INC5+&&ss&yr*0.00653; INC6=INC6+&&ss&yr*0.00135; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1969) then do; INC1=INC1+&&ss&yr*0.97719; INC2=INC2+&&ss&yr*0.02281; INC3=INC3+&&ss&yr*0.02685; INC4=INC4+&&ss&yr*0.00585; INC5=INC5+&&ss&yr*0.0063; INC6=INC6+&&ss&yr*0.00119; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1970) then do; INC1=INC1+&&ss&yr*0.97797; INC2=INC2+&&ss&yr*0.02203; INC3=INC3+&&ss&yr*0.02353; INC4=INC4+&&ss&yr*0.00666; INC5=INC5+&&ss&yr*0.00581; INC6=INC6+&&ss&yr*0.00112; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1971) then do; INC1=INC1+&&ss&yr*0.97888; INC2=INC2+&&ss&yr*0.02112; INC3=INC3+&&ss&yr*0.02512; INC4=INC4+&&ss&yr*0.00583; INC5=INC5+&&ss&yr*0.00655; INC6=INC6+&&ss&yr*0.00112; INC7=INC7+&&ss&yr*0.00018; end; if (&yr=1972) then do; INC1=INC1+&&ss&yr*0.97907; INC2=INC2+&&ss&yr*0.02093; INC3=INC3+&&ss&yr*0.02824; INC4=INC4+&&ss&yr*0.00620; INC5=INC5+&&ss&yr*0.00619; INC6=INC6+&&ss&yr*0.00107; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1973) then do; INC1=INC1+&&ss&yr*0.97770; INC2=INC2+&&ss&yr*0.02230; INC3=INC3+&&ss&yr*0.02849; INC4=INC4+&&ss&yr*0.00607; INC5=INC5+&&ss&yr*0.00669; INC6=INC6+&&ss&yr*0.00113; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1974) then do; INC1=INC1+&&ss&yr*0.97783; INC2=INC2+&&ss&yr*0.02217; INC3=INC3+&&ss&yr*0.02596; INC4=INC4+&&ss&yr*0.00630; INC5=INC5+&&ss&yr*0.00556; INC6=INC6+&&ss&yr*0.00095; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1975) then do; INC1=INC1+&&ss&yr*0.98023; INC2=INC2+&&ss&yr*0.01977; INC3=INC3+&&ss&yr*0.02684; INC4=INC4+&&ss&yr*0.00600; INC5=INC5+&&ss&yr*0.00534; INC6=INC6+&&ss&yr*0.001; INC7=INC7+&&ss&yr*0.00016; end; if (&yr=1976) then do; INC1=INC1+&&ss&yr*0.97527; INC2=INC2+&&ss&yr*0.02473; INC3=INC3+&&ss&yr*0.02860; INC4=INC4+&&ss&yr*0.00660; INC5=INC5+&&ss&yr*0.00562; INC6=INC6+&&ss&yr*0.00103; INC7=INC7+&&ss&yr*0.00016; end; if (&yr=1977) then do; INC1=INC1+&&ss&yr*0.97545; INC2=INC2+&&ss&yr*0.02455; INC3=INC3+&&ss&yr*0.02861; INC4=INC4+&&ss&yr*0.00667; INC5=INC5+&&ss&yr*0.00605; INC6=INC6+&&ss&yr*0.00104; INC7=INC7+&&ss&yr*0.00016; end; if (&yr=1978) then do; INC1=INC1+&&ss&yr*0.97668; INC2=INC2+&&ss&yr*0.02332; INC3=INC3+&&ss&yr*0.02758; INC4=INC4+&&ss&yr*0.00598; INC5=INC5+&&ss&yr*0.00617; INC6=INC6+&&ss&yr*0.00103; INC7=INC7+&&ss&yr*0.00017; end; if (&yr=1979) then do; INC1=INC1+&&ss&yr*0.97845; INC2=INC2+&&ss&yr*0.02155; INC3=INC3+&&ss&yr*0.02768; INC4=INC4+&&ss&yr*0.00595; INC5=INC5+&&ss&yr*0.00562; INC6=INC6+&&ss&yr*0.00096; INC7=INC7+&&ss&yr*0.00016; end; if (&yr=1980) then do; INC1=INC1+&&ss&yr*0.97998; INC2=INC2+&&ss&yr*0.02002; INC3=INC3+&&ss&yr*0.02663; INC4=INC4+&&ss&yr*0.00585; INC5=INC5+&&ss&yr*0.00538; INC6=INC6+&&ss&yr*0.00092; INC7=INC7+&&ss&yr*0.00016; end; if (&yr=1981) then do; INC1=INC1+&&ss&yr*0.97495; INC2=INC2+&&ss&yr*0.02505; INC3=INC3+&&ss&yr*0.02868; INC4=INC4+&&ss&yr*0.00608; INC5=INC5+&&ss&yr*0.0053; INC6=INC6+&&ss&yr*0.00085; INC7=INC7+&&ss&yr*0.00014; end; if (&yr=1982) then do; INC1=INC1+&&ss&yr*0.97538; INC2=INC2+&&ss&yr*0.02462; INC3=INC3+&&ss&yr*0.02717; INC4=INC4+&&ss&yr*0.00611; INC5=INC5+&&ss&yr*0.00499; INC6=INC6+&&ss&yr*0.00085; INC7=INC7+&&ss&yr*0.00013; end; if (&yr=1983) then do; INC1=INC1+&&ss&yr*0.97454; INC2=INC2+&&ss&yr*0.02546; INC3=INC3+&&ss&yr*0.02632; INC4=INC4+&&ss&yr*0.00561; INC5=INC5+&&ss&yr*0.00508; INC6=INC6+&&ss&yr*0.00088; INC7=INC7+&&ss&yr*0.00014; end; if (&yr=1984) then do; INC1=INC1+&&ss&yr*0.97419; INC2=INC2+&&ss&yr*0.02581; INC3=INC3+&&ss&yr*0.02689; INC4=INC4+&&ss&yr*0.00582; INC5=INC5+&&ss&yr*0.00536; INC6=INC6+&&ss&yr*0.00076; INC7=INC7+&&ss&yr*0.00012; end; * Distribute SS not allocated to tax filers to bottom 90 percent and total income; if (&yr>=1985) then do; INC1=INC1+&&xss&yr; INC8=INC8+&&xss&yr; end; end; if (&incometype>=230)or(&incometype in(30,31,32,33,34,35,36,37,38,39)) then do; if (&yr<1985) then SIN8=SIN8+&&ss&yr; if (&yr=1960) then do; SIN1=SIN1+&&ss&yr*0.97840; SIN2=SIN2+&&ss&yr*0.02160; SIN3=SIN3+&&ss&yr*0.02809; SIN4=SIN4+&&ss&yr*0.00631; SIN5=SIN5+&&ss&yr*0.00672; SIN6=SIN6+&&ss&yr*0.00124; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1962) then do; SIN1=SIN1+&&ss&yr*0.97840; SIN2=SIN2+&&ss&yr*0.02160; SIN3=SIN3+&&ss&yr*0.02809; SIN4=SIN4+&&ss&yr*0.00631; SIN5=SIN5+&&ss&yr*0.00672; SIN6=SIN6+&&ss&yr*0.00124; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1964) then do; SIN1=SIN1+&&ss&yr*0.98095; SIN2=SIN2+&&ss&yr*0.01905; SIN3=SIN3+&&ss&yr*0.02749; SIN4=SIN4+&&ss&yr*0.00573; SIN5=SIN5+&&ss&yr*0.00729; SIN6=SIN6+&&ss&yr*0.00125; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1966) then do; SIN1=SIN1+&&ss&yr*0.97906; SIN2=SIN2+&&ss&yr*0.02094; SIN3=SIN3+&&ss&yr*0.03095; SIN4=SIN4+&&ss&yr*0.00680; SIN5=SIN5+&&ss&yr*0.00732; SIN6=SIN6+&&ss&yr*0.00126; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1967) then do; SIN1=SIN1+&&ss&yr*0.97670; SIN2=SIN2+&&ss&yr*0.02330; SIN3=SIN3+&&ss&yr*0.02739; SIN4=SIN4+&&ss&yr*0.00595; SIN5=SIN5+&&ss&yr*0.00628; SIN6=SIN6+&&ss&yr*0.0012; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1968) then do; SIN1=SIN1+&&ss&yr*0.97720; SIN2=SIN2+&&ss&yr*0.02280; SIN3=SIN3+&&ss&yr*0.02951; SIN4=SIN4+&&ss&yr*0.00623; SIN5=SIN5+&&ss&yr*0.00653; SIN6=SIN6+&&ss&yr*0.00135; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1969) then do; SIN1=SIN1+&&ss&yr*0.97719; SIN2=SIN2+&&ss&yr*0.02281; SIN3=SIN3+&&ss&yr*0.02685; SIN4=SIN4+&&ss&yr*0.00585; SIN5=SIN5+&&ss&yr*0.0063; SIN6=SIN6+&&ss&yr*0.00119; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1970) then do; SIN1=SIN1+&&ss&yr*0.97797; SIN2=SIN2+&&ss&yr*0.02203; SIN3=SIN3+&&ss&yr*0.02353; SIN4=SIN4+&&ss&yr*0.00666; SIN5=SIN5+&&ss&yr*0.00581; SIN6=SIN6+&&ss&yr*0.00112; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1971) then do; SIN1=SIN1+&&ss&yr*0.97888; SIN2=SIN2+&&ss&yr*0.02112; SIN3=SIN3+&&ss&yr*0.02512; SIN4=SIN4+&&ss&yr*0.00583; SIN5=SIN5+&&ss&yr*0.00655; SIN6=SIN6+&&ss&yr*0.00112; SIN7=SIN7+&&ss&yr*0.00018; end; if (&yr=1972) then do; SIN1=SIN1+&&ss&yr*0.97907; SIN2=SIN2+&&ss&yr*0.02093; SIN3=SIN3+&&ss&yr*0.02824; SIN4=SIN4+&&ss&yr*0.00620; SIN5=SIN5+&&ss&yr*0.00619; SIN6=SIN6+&&ss&yr*0.00107; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1973) then do; SIN1=SIN1+&&ss&yr*0.97770; SIN2=SIN2+&&ss&yr*0.02230; SIN3=SIN3+&&ss&yr*0.02849; SIN4=SIN4+&&ss&yr*0.00607; SIN5=SIN5+&&ss&yr*0.00669; SIN6=SIN6+&&ss&yr*0.00113; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1974) then do; SIN1=SIN1+&&ss&yr*0.97783; SIN2=SIN2+&&ss&yr*0.02217; SIN3=SIN3+&&ss&yr*0.02596; SIN4=SIN4+&&ss&yr*0.00630; SIN5=SIN5+&&ss&yr*0.00556; SIN6=SIN6+&&ss&yr*0.00095; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1975) then do; SIN1=SIN1+&&ss&yr*0.98023; SIN2=SIN2+&&ss&yr*0.01977; SIN3=SIN3+&&ss&yr*0.02684; SIN4=SIN4+&&ss&yr*0.00600; SIN5=SIN5+&&ss&yr*0.00534; SIN6=SIN6+&&ss&yr*0.001; SIN7=SIN7+&&ss&yr*0.00016; end; if (&yr=1976) then do; SIN1=SIN1+&&ss&yr*0.97527; SIN2=SIN2+&&ss&yr*0.02473; SIN3=SIN3+&&ss&yr*0.02860; SIN4=SIN4+&&ss&yr*0.00660; SIN5=SIN5+&&ss&yr*0.00562; SIN6=SIN6+&&ss&yr*0.00103; SIN7=SIN7+&&ss&yr*0.00016; end; if (&yr=1977) then do; SIN1=SIN1+&&ss&yr*0.97545; SIN2=SIN2+&&ss&yr*0.02455; SIN3=SIN3+&&ss&yr*0.02861; SIN4=SIN4+&&ss&yr*0.00667; SIN5=SIN5+&&ss&yr*0.00605; SIN6=SIN6+&&ss&yr*0.00104; SIN7=SIN7+&&ss&yr*0.00016; end; if (&yr=1978) then do; SIN1=SIN1+&&ss&yr*0.97668; SIN2=SIN2+&&ss&yr*0.02332; SIN3=SIN3+&&ss&yr*0.02758; SIN4=SIN4+&&ss&yr*0.00598; SIN5=SIN5+&&ss&yr*0.00617; SIN6=SIN6+&&ss&yr*0.00103; SIN7=SIN7+&&ss&yr*0.00017; end; if (&yr=1979) then do; SIN1=SIN1+&&ss&yr*0.97845; SIN2=SIN2+&&ss&yr*0.02155; SIN3=SIN3+&&ss&yr*0.02768; SIN4=SIN4+&&ss&yr*0.00595; SIN5=SIN5+&&ss&yr*0.00562; SIN6=SIN6+&&ss&yr*0.00096; SIN7=SIN7+&&ss&yr*0.00016; end; if (&yr=1980) then do; SIN1=SIN1+&&ss&yr*0.97998; SIN2=SIN2+&&ss&yr*0.02002; SIN3=SIN3+&&ss&yr*0.02663; SIN4=SIN4+&&ss&yr*0.00585; SIN5=SIN5+&&ss&yr*0.00538; SIN6=SIN6+&&ss&yr*0.00092; SIN7=SIN7+&&ss&yr*0.00016; end; if (&yr=1981) then do; SIN1=SIN1+&&ss&yr*0.97495; SIN2=SIN2+&&ss&yr*0.02505; SIN3=SIN3+&&ss&yr*0.02868; SIN4=SIN4+&&ss&yr*0.00608; SIN5=SIN5+&&ss&yr*0.0053; SIN6=SIN6+&&ss&yr*0.00085; SIN7=SIN7+&&ss&yr*0.00014; end; if (&yr=1982) then do; SIN1=SIN1+&&ss&yr*0.97538; SIN2=SIN2+&&ss&yr*0.02462; SIN3=SIN3+&&ss&yr*0.02717; SIN4=SIN4+&&ss&yr*0.00611; SIN5=SIN5+&&ss&yr*0.00499; SIN6=SIN6+&&ss&yr*0.00085; SIN7=SIN7+&&ss&yr*0.00013; end; if (&yr=1983) then do; SIN1=SIN1+&&ss&yr*0.97454; SIN2=SIN2+&&ss&yr*0.02546; SIN3=SIN3+&&ss&yr*0.02632; SIN4=SIN4+&&ss&yr*0.00561; SIN5=SIN5+&&ss&yr*0.00508; SIN6=SIN6+&&ss&yr*0.00088; SIN7=SIN7+&&ss&yr*0.00014; end; if (&yr=1984) then do; SIN1=SIN1+&&ss&yr*0.97419; SIN2=SIN2+&&ss&yr*0.02581; SIN3=SIN3+&&ss&yr*0.02689; SIN4=SIN4+&&ss&yr*0.00582; SIN5=SIN5+&&ss&yr*0.00536; SIN6=SIN6+&&ss&yr*0.00076; SIN7=SIN7+&&ss&yr*0.00012; end; * Distribute SS not allocated to tax filers to bottom 90 percent and total SIN; if (&yr>=1985) then do; SIN1=SIN1+&&xss&yr; SIN8=SIN8+&&xss&yr; end; end; * DISTRIBUTE UI benefits to income; if ((&incometype>=322)and(&incometype<700)and not(&incometype in(382,383,384)))or(&incometype=772)or((&incometype>=780)and(&incometype ne 799))or(&incometype in(10,14,15,16,17,18,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39)) then do; if (&yr=<1980) then do; * DISTRIBUTE ALL UI BEFORE 1981 using later distribution; INC1=INC1+&&ui&yr*(1-0.01701-0.00427-0.00039-0.00013-0.00001); INC2=INC2+&&ui&yr*0.01701; INC3=INC3+&&ui&yr*0.00427; INC4=INC4+&&ui&yr*0.00039; INC5=INC5+&&ui&yr*0.00013; INC6=INC6+&&ui&yr*0.00001; INC7=INC7+&&ui&yr*0.00000; INC8=INC8+&&ui&yr; end; * Distribute UI benefits not allocated to tax filers to bottom 90 percent and total income; if (&yr>1980) then do; INC1=INC1+&&xui&yr; INC8=INC8+&&xui&yr; end; end; * DISTRIBUTE UI benefits to social insurane benefits variable; if (&incometype>=230)or(&incometype in(31,32,33,34,35,36,37,38)) then do; if (&yr=<1980) then do; * DISTRIBUTE ALL UI BEFORE 1981 using later distribution; SIN1=SIN1+&&ui&yr*(1-0.01701-0.00427-0.00039-0.00013-0.00001); SIN2=SIN2+&&ui&yr*0.01701; SIN3=SIN3+&&ui&yr*0.00427; SIN4=SIN4+&&ui&yr*0.00039; SIN5=SIN5+&&ui&yr*0.00013; SIN6=SIN6+&&ui&yr*0.00001; SIN7=SIN7+&&ui&yr*0.00000; SIN8=SIN8+&&ui&yr; end; * Distribute UI not allocated to tax filers to bottom 90 percent and total SIN; if (&yr>1980) then do; SIN1=SIN1+&&xui&yr; SIN8=SIN8+&&xui&yr; end; end; * DISTRIBUTE CASH TRANSFERS; if ((&incometype>=323)and(&incometype<700)and not(&incometype in(382,383,384,652,680,682,685,687,688,690))) then do; INC1 = INC1 + &&cash&yr; * cash transfers only to bottom 90%; INC8 = INC8 + &&cash&yr; * Veterans benefits distributed evenly to each adult; INC1=INC1 + &&vet&yr*0.90; INC2=INC2 + &&vet&yr*0.05; INC3=INC3 + &&vet&yr*0.04; INC4=INC4 + &&vet&yr*0.005; INC5=INC5 + &&vet&yr*0.004; INC6=INC6 + &&vet&yr*0.0009; INC7=INC7 + &&vet&yr*0.0001; INC8=INC8 + &&vet&yr; end; * CBO distribution (private retirement): Employee DC contributions, only 5.5% to top 1%, allocate proportionally within top 1%; if (&incometype in(17,18))and(&yr=2014) then do; INC1=INC1+261870*(1-0.055); INC4=INC4+261870*0.055*0.5; INC5=INC5+261870*0.055*0.4; INC6=INC6+261870*0.055*0.09; INC7=INC7+261870*0.055*0.01; INC8=INC8+261870; end; * CBO distribution (workers comp): 1% to top 1%, allocate proportionally within top 1%; if (&incometype in(10,14,15,16,17,18))and(&yr=1979) then do; INC1=INC1+2929*(1-0.01); INC4=INC4+2929*0.01*0.5; INC5=INC5+2929*0.01*0.4; INC6=INC6+2929*0.01*0.09; INC7=INC7+2929*0.01*0.01; INC8=INC8+2929; end; if (&incometype in(10,14,15,16,17,18))and(&yr=2014) then do; INC1=INC1+12470*(1-0.01); INC4=INC4+12470*0.01*0.5; INC5=INC5+12470*0.01*0.4; INC6=INC6+12470*0.01*0.09; INC7=INC7+12470*0.01*0.01; INC8=INC8+12470; end; * ALLOCATE MEDICARE to non-filers; if ((&incometype>=324)and(&incometype<700) and not(&incometype in(382,383,384,652,680,682,685,687,688,690)))or(&incometype in(20,21,22,23,24,25,26,27,28,29)) then do; *or(&incometype=772)or((&incometype>=780)and(&incometype ne 799)) ; if (&yr <2007) then do; INC1=INC1 + (&&mc&yr*0.10-&&mcpr&yr*0.10-&&mcprd&yr*0.10); INC8=INC8 + (&&mc&yr*0.10-&&mcpr&yr*0.10-&&mcprd&yr*0.10); SIN1=SIN1 + (&&mc&yr*0.10-&&mcpr&yr*0.10-&&mcprd&yr*0.10); SIN8=SIN8 + (&&mc&yr*0.10-&&mcpr&yr*0.10-&&mcprd&yr*0.10); end; if (&yr>=2007) then do; INC1=INC1 + (&&mc&yr*0.10-&&mcpr&yr*0.07-&&mcprd&yr*0.10); INC8=INC8 + (&&mc&yr*0.10-&&mcpr&yr*0.07-&&mcprd&yr*0.10); SIN1=SIN1 + (&&mc&yr*0.10-&&mcpr&yr*0.07-&&mcprd&yr*0.10); SIN8=SIN8 + (&&mc&yr*0.10-&&mcpr&yr*0.07-&&mcprd&yr*0.10); end; end; * DISTRIBUTE MEDICARE SINCE 1966 to income; if ((&incometype>=324)and(&incometype<700) and not(&incometype in(382,383,384,652,680,682,685,687,688,690)))or(&incometype in(10,14,15,16,17,18)) then do; *or(&incometype=772)or((&incometype>=780)and(&incometype ne 799)) ; if (&yr=1966) then do; INC1=INC1+&&mc&yr*0.928824889004206; INC2=INC2+&&mc&yr*0.0711751109957941; INC3=INC3+&&mc&yr*0.0524580441041365; INC4=INC4+&&mc&yr*0.0176663662388339; INC5=INC5+&&mc&yr*0.0106352011465881; INC6=INC6+&&mc&yr*0.00256815887398659; INC7=INC7+&&mc&yr*0.000274481103034889; end; if (&yr=1967) then do; INC1=INC1+&&mc&yr*0.932150194097371; INC2=INC2+&&mc&yr*0.0678498059026285; INC3=INC3+&&mc&yr*0.0462444945778344; INC4=INC4+&&mc&yr*0.0154474968548907; INC5=INC5+&&mc&yr*0.00929409371739204; INC6=INC6+&&mc&yr*0.00244464253108386; INC7=INC7+&&mc&yr*0.000264721971991869; end; if (&yr=1968) then do; INC1=INC1+&&mc&yr*0.929724731312434; INC2=INC2+&&mc&yr*0.070275268687566; INC3=INC3+&&mc&yr*0.0493996534561444; INC4=INC4+&&mc&yr*0.0162151376027107; INC5=INC5+&&mc&yr*0.00977927200183423; INC6=INC6+&&mc&yr*0.00271958782707623; INC7=INC7+&&mc&yr*0.000267580290350036; end; if (&yr=1969) then do; INC1=INC1+&&mc&yr*0.93334660639717; INC2=INC2+&&mc&yr*0.0666533936028303; INC3=INC3+&&mc&yr*0.0455161758041869; INC4=INC4+&&mc&yr*0.0153360720295731; INC5=INC5+&&mc&yr*0.00929548910897552; INC6=INC6+&&mc&yr*0.00242427564374645; INC7=INC7+&&mc&yr*0.000256787669753971; end; if (&yr=1970) then do; INC1=INC1+&&mc&yr*0.937399486013338; INC2=INC2+&&mc&yr*0.0626005139866616; INC3=INC3+&&mc&yr*0.0420670560900814; INC4=INC4+&&mc&yr*0.0156294069431209; INC5=INC5+&&mc&yr*0.00862452080386121; INC6=INC6+&&mc&yr*0.00231455748926623; INC7=INC7+&&mc&yr*0.000268028790411969; end; if (&yr=1971) then do; INC1=INC1+&&mc&yr*0.936766499346075; INC2=INC2+&&mc&yr*0.0632335006539246; INC3=INC3+&&mc&yr*0.0437681532019464; INC4=INC4+&&mc&yr*0.0155361559844522; INC5=INC5+&&mc&yr*0.00952843924811304; INC6=INC6+&&mc&yr*0.00231681914332202; INC7=INC7+&&mc&yr*0.000270329699258688; end; if (&yr=1972) then do; INC1=INC1+&&mc&yr*0.933739671320512; INC2=INC2+&&mc&yr*0.0662603286794878; INC3=INC3+&&mc&yr*0.04721785205249; INC4=INC4+&&mc&yr*0.0154698957734078; INC5=INC5+&&mc&yr*0.00901175969932522; INC6=INC6+&&mc&yr*0.00220671016260419; INC7=INC7+&&mc&yr*0.000261873529652751; end; if (&yr=1973) then do; INC1=INC1+&&mc&yr*0.931571620488647; INC2=INC2+&&mc&yr*0.068428379511353; INC3=INC3+&&mc&yr*0.0479935336240315; INC4=INC4+&&mc&yr*0.0159581240524068; INC5=INC5+&&mc&yr*0.00969467625193191; INC6=INC6+&&mc&yr*0.00231886915145934; INC7=INC7+&&mc&yr*0.000263844275812895; end; if (&yr=1974) then do; INC1=INC1+&&mc&yr*0.935513674639846; INC2=INC2+&&mc&yr*0.0644863253601538; INC3=INC3+&&mc&yr*0.0439253931759559; INC4=INC4+&&mc&yr*0.0147391660628722; INC5=INC5+&&mc&yr*0.00811580944168685; INC6=INC6+&&mc&yr*0.00200139485651411; INC7=INC7+&&mc&yr*0.000259271503485694; end; if (&yr=1975) then do; INC1=INC1+&&mc&yr*0.937618907458795; INC2=INC2+&&mc&yr*0.0623810925412049; INC3=INC3+&&mc&yr*0.0443747845660874; INC4=INC4+&&mc&yr*0.0141901524638653; INC5=INC5+&&mc&yr*0.00789384295832883; INC6=INC6+&&mc&yr*0.00206944052820276; INC7=INC7+&&mc&yr*0.000251627767840396; end; if (&yr=1976) then do; INC1=INC1+&&mc&yr*0.929570114972939; INC2=INC2+&&mc&yr*0.0704298850270609; INC3=INC3+&&mc&yr*0.0473870853394741; INC4=INC4+&&mc&yr*0.0152295742543072; INC5=INC5+&&mc&yr*0.00827504187998798; INC6=INC6+&&mc&yr*0.00212736185262218; INC7=INC7+&&mc&yr*0.00024332296361678; end; if (&yr=1977) then do; INC1=INC1+&&mc&yr*0.92921878610494; INC2=INC2+&&mc&yr*0.0707812138950595; INC3=INC3+&&mc&yr*0.0479721314719069; INC4=INC4+&&mc&yr*0.0158110672609135; INC5=INC5+&&mc&yr*0.00881054036324768; INC6=INC6+&&mc&yr*0.00214498343827004; INC7=INC7+&&mc&yr*0.000242672090589426; end; if (&yr=1978) then do; INC1=INC1+&&mc&yr*0.932203817969943; INC2=INC2+&&mc&yr*0.0677961820300573; INC3=INC3+&&mc&yr*0.0461638176126186; INC4=INC4+&&mc&yr*0.0151584336413651; INC5=INC5+&&mc&yr*0.00894269136258205; INC6=INC6+&&mc&yr*0.00213782122095652; INC7=INC7+&&mc&yr*0.000252324068690228; end; if (&yr=1979) then do; INC1=INC1+&&mc&yr*0.934663150048196; INC2=INC2+&&mc&yr*0.0653368499518036; INC3=INC3+&&mc&yr*0.045535640506109; INC4=INC4+&&mc&yr*0.0144144412802675; INC5=INC5+&&mc&yr*0.00819077558548021; INC6=INC6+&&mc&yr*0.00200496914895399; INC7=INC7+&&mc&yr*0.000248639476022801; end; if (&yr=1980) then do; INC1=INC1+&&mc&yr*0.937778779988407; INC2=INC2+&&mc&yr*0.062221220011593; INC3=INC3+&&mc&yr*0.0439245149584568; INC4=INC4+&&mc&yr*0.013977951074423; INC5=INC5+&&mc&yr*0.00783808341761552; INC6=INC6+&&mc&yr*0.00192649328165264; INC7=INC7+&&mc&yr*0.000248331833799392; end; if (&yr=1981) then do; INC1=INC1+&&mc&yr*0.93024226677142; INC2=INC2+&&mc&yr*0.0697577332285802; INC3=INC3+&&mc&yr*0.0463076231864555; INC4=INC4+&&mc&yr*0.0140538996872927; INC5=INC5+&&mc&yr*0.00764729686863334; INC6=INC6+&&mc&yr*0.00177836465877112; INC7=INC7+&&mc&yr*0.00022096340640195; end; if (&yr=1982) then do; INC1=INC1+&&mc&yr*0.932595585311295; INC2=INC2+&&mc&yr*0.0674044146887045; INC3=INC3+&&mc&yr*0.0442835188817511; INC4=INC4+&&mc&yr*0.0137284435447867; INC5=INC5+&&mc&yr*0.00725960464189119; INC6=INC6+&&mc&yr*0.00175646003632756; INC7=INC7+&&mc&yr*0.0002032440942993; end; if (&yr=1983) then do; INC1=INC1+&&mc&yr*0.932998620978187; INC2=INC2+&&mc&yr*0.0670013790218135; INC3=INC3+&&mc&yr*0.042900260335637; INC4=INC4+&&mc&yr*0.0132960559744811; INC5=INC5+&&mc&yr*0.00740135151510988; INC6=INC6+&&mc&yr*0.00181920109608922; INC7=INC7+&&mc&yr*0.000213434618665373; end; if (&yr=1984) then do; INC1=INC1+&&mc&yr*0.931662309981166; INC2=INC2+&&mc&yr*0.0683376900188338; INC3=INC3+&&mc&yr*0.0439299773374647; INC4=INC4+&&mc&yr*0.0136906735292153; INC5=INC5+&&mc&yr*0.00757854714107116; INC6=INC6+&&mc&yr*0.00157464851048352; INC7=INC7+&&mc&yr*0.000184583828002077; end; if (&yr=1985) then do; INC1=INC1+&&mc&yr*0.932395030541436; INC2=INC2+&&mc&yr*0.0676049694585638; INC3=INC3+&&mc&yr*0.0439972083576728; INC4=INC4+&&mc&yr*0.0127753360183015; INC5=INC5+&&mc&yr*0.00755777589339813; INC6=INC6+&&mc&yr*0.00191201631909554; INC7=INC7+&&mc&yr*0.000186054036416903; end; if (&yr=1986) then do; INC1=INC1+&&mc&yr*0.942340213080856; INC2=INC2+&&mc&yr*0.0576597869191436; INC3=INC3+&&mc&yr*0.0360072732890355; INC4=INC4+&&mc&yr*0.0104250777226574; INC5=INC5+&&mc&yr*0.00587716292284485; INC6=INC6+&&mc&yr*0.00153882266612595; INC7=INC7+&&mc&yr*0.000158884882843783; end; if (&yr=1987) then do; INC1=INC1+&&mc&yr*0.934917936916088; INC2=INC2+&&mc&yr*0.0650820630839119; INC3=INC3+&&mc&yr*0.0414201472441454; INC4=INC4+&&mc&yr*0.0109995862098333; INC5=INC5+&&mc&yr*0.00583983863997753; INC6=INC6+&&mc&yr*0.00138201059082215; INC7=INC7+&&mc&yr*0.000179242739598532; end; if (&yr=1988) then do; INC1=INC1+&&mc&yr*0.93707338301084; INC2=INC2+&&mc&yr*0.0629266169891605; INC3=INC3+&&mc&yr*0.0400682907133726; INC4=INC4+&&mc&yr*0.0105409834605819; INC5=INC5+&&mc&yr*0.00534511246608518; INC6=INC6+&&mc&yr*0.00125917330480121; INC7=INC7+&&mc&yr*0.000140932874527203; end; if (&yr=1989) then do; INC1=INC1+&&mc&yr*0.939075500230686; INC2=INC2+&&mc&yr*0.0609244997693142; INC3=INC3+&&mc&yr*0.0390588509246958; INC4=INC4+&&mc&yr*0.0099791795957269; INC5=INC5+&&mc&yr*0.00535666835492279; INC6=INC6+&&mc&yr*0.00125261987882589; INC7=INC7+&&mc&yr*0.000149375966200316; end; if (&yr=1990) then do; INC1=INC1+&&mc&yr*0.938098421938249; INC2=INC2+&&mc&yr*0.0619015780617506; INC3=INC3+&&mc&yr*0.0380227403090699; INC4=INC4+&&mc&yr*0.00981149426341068; INC5=INC5+&&mc&yr*0.00505907368852119; INC6=INC6+&&mc&yr*0.00122197373254671; INC7=INC7+&&mc&yr*0.000140058372349321; end; if (&yr=1991) then do; INC1=INC1+&&mc&yr*0.938704415158188; INC2=INC2+&&mc&yr*0.0612955848418116; INC3=INC3+&&mc&yr*0.0368715920949373; INC4=INC4+&&mc&yr*0.00988652820292353; INC5=INC5+&&mc&yr*0.00522680487638453; INC6=INC6+&&mc&yr*0.00128026473221131; INC7=INC7+&&mc&yr*0.000146026495148619; end; if (&yr=1992) then do; INC1=INC1+&&mc&yr*0.939575363404833; INC2=INC2+&&mc&yr*0.0604246365951666; INC3=INC3+&&mc&yr*0.0357192201801329; INC4=INC4+&&mc&yr*0.00905111989968025; INC5=INC5+&&mc&yr*0.00489132104333156; INC6=INC6+&&mc&yr*0.00115403579554743; INC7=INC7+&&mc&yr*0.000127170985920669; end; if (&yr=1993) then do; INC1=INC1+&&mc&yr*0.940434040933827; INC2=INC2+&&mc&yr*0.0595659590661726; INC3=INC3+&&mc&yr*0.035403560858078; INC4=INC4+&&mc&yr*0.00882311835331545; INC5=INC5+&&mc&yr*0.00483488920697965; INC6=INC6+&&mc&yr*0.00115780874725611; INC7=INC7+&&mc&yr*0.000130689820304478; end; if (&yr=1994) then do; INC1=INC1+&&mc&yr*0.937059710508534; INC2=INC2+&&mc&yr*0.0629402894914657; INC3=INC3+&&mc&yr*0.0373139253569726; INC4=INC4+&&mc&yr*0.00919042103512743; INC5=INC5+&&mc&yr*0.0048470011889645; INC6=INC6+&&mc&yr*0.00121145794035765; INC7=INC7+&&mc&yr*0.00013560810615514; end; if (&yr=1995) then do; INC1=INC1+&&mc&yr*0.936412550210596; INC2=INC2+&&mc&yr*0.0635874497894043; INC3=INC3+&&mc&yr*0.0372150894953753; INC4=INC4+&&mc&yr*0.00926390413388724; INC5=INC5+&&mc&yr*0.00485640916043856; INC6=INC6+&&mc&yr*0.00118750728487417; INC7=INC7+&&mc&yr*0.000138291074816722; end; if (&yr=1996) then do; INC1=INC1+&&mc&yr*0.934972923267999; INC2=INC2+&&mc&yr*0.0650270767320011; INC3=INC3+&&mc&yr*0.0383732181541818; INC4=INC4+&&mc&yr*0.00962457822370851; INC5=INC5+&&mc&yr*0.00493832722810938; INC6=INC6+&&mc&yr*0.00111937860658243; INC7=INC7+&&mc&yr*0.000134089793006189; end; if (&yr=1997) then do; INC1=INC1+&&mc&yr*0.933200781362618; INC2=INC2+&&mc&yr*0.0667992186373819; INC3=INC3+&&mc&yr*0.038756937241283; INC4=INC4+&&mc&yr*0.00926762127048097; INC5=INC5+&&mc&yr*0.00481996678460014; INC6=INC6+&&mc&yr*0.00110891392519743; INC7=INC7+&&mc&yr*0.000133746128993124; end; if (&yr=1998) then do; INC1=INC1+&&mc&yr*0.937655311135711; INC2=INC2+&&mc&yr*0.0623446888642893; INC3=INC3+&&mc&yr*0.0357662311718998; INC4=INC4+&&mc&yr*0.00853198059451013; INC5=INC5+&&mc&yr*0.00449940554358722; INC6=INC6+&&mc&yr*0.00103140028449767; INC7=INC7+&&mc&yr*0.000122576174396553; end; if (&yr=1999) then do; INC1=INC1+&&mc&yr*0.939890621216356; INC2=INC2+&&mc&yr*0.0601093787836435; INC3=INC3+&&mc&yr*0.035755337126079; INC4=INC4+&&mc&yr*0.00849691258040825; INC5=INC5+&&mc&yr*0.00444050840493839; INC6=INC6+&&mc&yr*0.000998903653990825; INC7=INC7+&&mc&yr*0.000110195650278517; end; if (&yr=2000) then do; INC1=INC1+&&mc&yr*0.941015526832448; INC2=INC2+&&mc&yr*0.0589844731675519; INC3=INC3+&&mc&yr*0.0333090556348814; INC4=INC4+&&mc&yr*0.00805022873446831; INC5=INC5+&&mc&yr*0.00417789540533138; INC6=INC6+&&mc&yr*0.000884313317161182; INC7=INC7+&&mc&yr*9.47477321066704E-05; end; if (&yr=2001) then do; INC1=INC1+&&mc&yr*0.94678883938549; INC2=INC2+&&mc&yr*0.0532111606145102; INC3=INC3+&&mc&yr*0.0313891299947658; INC4=INC4+&&mc&yr*0.00762113657590721; INC5=INC5+&&mc&yr*0.004112757659029; INC6=INC6+&&mc&yr*0.000956594185492439; INC7=INC7+&&mc&yr*0.000112430132492131; end; if (&yr=2002) then do; INC1=INC1+&&mc&yr*0.943936093368564; INC2=INC2+&&mc&yr*0.0560639066314357; INC3=INC3+&&mc&yr*0.032733263215555; INC4=INC4+&&mc&yr*0.00812495099007108; INC5=INC5+&&mc&yr*0.00435821394707998; INC6=INC6+&&mc&yr*0.00105398379752307; INC7=INC7+&&mc&yr*0.000126873204320678; end; if (&yr=2003) then do; INC1=INC1+&&mc&yr*0.943373492481917; INC2=INC2+&&mc&yr*0.0566265075180829; INC3=INC3+&&mc&yr*0.0329011544665303; INC4=INC4+&&mc&yr*0.00845093495349051; INC5=INC5+&&mc&yr*0.00463940072434233; INC6=INC6+&&mc&yr*0.00109300032496994; INC7=INC7+&&mc&yr*0.000135139858779518; end; if (&yr=2004) then do; INC1=INC1+&&mc&yr*0.938067100722981; INC2=INC2+&&mc&yr*0.0619328992770186; INC3=INC3+&&mc&yr*0.0350369320650844; INC4=INC4+&&mc&yr*0.00883833377705498; INC5=INC5+&&mc&yr*0.00465426282087166; INC6=INC6+&&mc&yr*0.0010831388552572; INC7=INC7+&&mc&yr*0.000129496457694997; end; if (&yr=2005) then do; INC1=INC1+&&mc&yr*0.932190402812032; INC2=INC2+&&mc&yr*0.0678095971879685; INC3=INC3+&&mc&yr*0.037231595954433; INC4=INC4+&&mc&yr*0.00862642944313292; INC5=INC5+&&mc&yr*0.00474386198820107; INC6=INC6+&&mc&yr*0.00108019902514782; INC7=INC7+&&mc&yr*0.000132379985096038; end; if (&yr=2006) then do; INC1=INC1+&&mc&yr*0.927281154119022; INC2=INC2+&&mc&yr*0.0727188458809776; INC3=INC3+&&mc&yr*0.0397640689921683; INC4=INC4+&&mc&yr*0.00907665568382648; INC5=INC5+&&mc&yr*0.0048897764309762; INC6=INC6+&&mc&yr*0.00113269763475449; INC7=INC7+&&mc&yr*0.000136747166376606; end; if (&yr=2007) then do; INC1=INC1+&&mc&yr*0.926061233720767; INC2=INC2+&&mc&yr*0.0739387662792331; INC3=INC3+&&mc&yr*0.0403471376032534; INC4=INC4+&&mc&yr*0.00894192486626419; INC5=INC5+&&mc&yr*0.00474190381582307; INC6=INC6+&&mc&yr*0.00108966147119045; INC7=INC7+&&mc&yr*0.000130048109264009; end; if (&yr=2008) then do; INC1=INC1+&&mc&yr*0.932830764425949; INC2=INC2+&&mc&yr*0.0671692355740508; INC3=INC3+&&mc&yr*0.0364305755732631; INC4=INC4+&&mc&yr*0.00855426991816024; INC5=INC5+&&mc&yr*0.00467392559757606; INC6=INC6+&&mc&yr*0.00109042972792481; INC7=INC7+&&mc&yr*0.000131065853753596; end; if (&yr=2009) then do; INC1=INC1+&&mc&yr*0.935871315155801; INC2=INC2+&&mc&yr*0.0641286848441992; INC3=INC3+&&mc&yr*0.0353325687102905; INC4=INC4+&&mc&yr*0.00872969583132837; INC5=INC5+&&mc&yr*0.00481191332857353; INC6=INC6+&&mc&yr*0.00112506135969439; INC7=INC7+&&mc&yr*0.000136285547876832; end; if (&yr=2010) then do; INC1=INC1+&&mc&yr*0.924196235960564; INC2=INC2+&&mc&yr*0.0758037640394359; INC3=INC3+&&mc&yr*0.0403595628091257; INC4=INC4+&&mc&yr*0.00964703598314483; INC5=INC5+&&mc&yr*0.005179315720486; INC6=INC6+&&mc&yr*0.00119291231708819; INC7=INC7+&&mc&yr*0.000140268887058576; end; if (&yr=2011) then do; INC1=INC1+&&mc&yr*0.921903726034274; INC2=INC2+&&mc&yr*0.0780962739657258; INC3=INC3+&&mc&yr*0.0415558376511163; INC4=INC4+&&mc&yr*0.00983920799754889; INC5=INC5+&&mc&yr*0.00520284586488924; INC6=INC6+&&mc&yr*0.00123520653333759; INC7=INC7+&&mc&yr*0.000143516063906239; end; if (&yr=2012) then do; INC1=INC1+&&mc&yr*0.919128917961589; INC2=INC2+&&mc&yr*0.0808710820384111; INC3=INC3+&&mc&yr*0.043001354678316; INC4=INC4+&&mc&yr*0.00971751043282769; INC5=INC5+&&mc&yr*0.00522303971711571; INC6=INC6+&&mc&yr*0.00125138830431839; INC7=INC7+&&mc&yr*0.000149723671545831; end; if (&yr=2013) then do; INC1=INC1+&&mc&yr*0.918050724304538; INC2=INC2+&&mc&yr*0.0819492756954616; INC3=INC3+&&mc&yr*0.0445672041655217; INC4=INC4+&&mc&yr*0.00974185243608636; INC5=INC5+&&mc&yr*0.00519345475581923; INC6=INC6+&&mc&yr*0.0012089876935146; INC7=INC7+&&mc&yr*0.000145958624447662; end; if (&yr=2014) then do; INC1=INC1+&&mc&yr*0.919515713671195; INC2=INC2+&&mc&yr*0.0804842863288049; INC3=INC3+&&mc&yr*0.04217078568239; INC4=INC4+&&mc&yr*0.0094367477713301; INC5=INC5+&&mc&yr*0.00497675867978749; INC6=INC6+&&mc&yr*0.00112084039478383; INC7=INC7+&&mc&yr*0.000136675097133562; end; if (&yr=2015) then do; INC1=INC1+&&mc&yr*0.914873348887422; INC2=INC2+&&mc&yr*0.0851266511125778; INC3=INC3+&&mc&yr*0.0459340284318449; INC4=INC4+&&mc&yr*0.0111937383689561; INC5=INC5+&&mc&yr*0.00608399044686166; INC6=INC6+&&mc&yr*0.00137388137408789; INC7=INC7+&&mc&yr*0.000151666875125211; end; INC8=INC8 + &&mc&yr; end; * DISTRIBUTE MEDICARE SINCE 1966 to tax variable; if (&incometype>=230)and not(&incometype=772) and not((&incometype>=780)and(&incometype<=798)) then do; if (&yr=1966) then do; SIN1=SIN1+&&mc&yr*0.928824889004206; SIN2=SIN2+&&mc&yr*0.0711751109957941; SIN3=SIN3+&&mc&yr*0.0524580441041365; SIN4=SIN4+&&mc&yr*0.0176663662388339; SIN5=SIN5+&&mc&yr*0.0106352011465881; SIN6=SIN6+&&mc&yr*0.00256815887398659; SIN7=SIN7+&&mc&yr*0.000274481103034889; end; if (&yr=1967) then do; SIN1=SIN1+&&mc&yr*0.932150194097371; SIN2=SIN2+&&mc&yr*0.0678498059026285; SIN3=SIN3+&&mc&yr*0.0462444945778344; SIN4=SIN4+&&mc&yr*0.0154474968548907; SIN5=SIN5+&&mc&yr*0.00929409371739204; SIN6=SIN6+&&mc&yr*0.00244464253108386; SIN7=SIN7+&&mc&yr*0.000264721971991869; end; if (&yr=1968) then do; SIN1=SIN1+&&mc&yr*0.929724731312434; SIN2=SIN2+&&mc&yr*0.070275268687566; SIN3=SIN3+&&mc&yr*0.0493996534561444; SIN4=SIN4+&&mc&yr*0.0162151376027107; SIN5=SIN5+&&mc&yr*0.00977927200183423; SIN6=SIN6+&&mc&yr*0.00271958782707623; SIN7=SIN7+&&mc&yr*0.000267580290350036; end; if (&yr=1969) then do; SIN1=SIN1+&&mc&yr*0.93334660639717; SIN2=SIN2+&&mc&yr*0.0666533936028303; SIN3=SIN3+&&mc&yr*0.0455161758041869; SIN4=SIN4+&&mc&yr*0.0153360720295731; SIN5=SIN5+&&mc&yr*0.00929548910897552; SIN6=SIN6+&&mc&yr*0.00242427564374645; SIN7=SIN7+&&mc&yr*0.000256787669753971; end; if (&yr=1970) then do; SIN1=SIN1+&&mc&yr*0.937399486013338; SIN2=SIN2+&&mc&yr*0.0626005139866616; SIN3=SIN3+&&mc&yr*0.0420670560900814; SIN4=SIN4+&&mc&yr*0.0156294069431209; SIN5=SIN5+&&mc&yr*0.00862452080386121; SIN6=SIN6+&&mc&yr*0.00231455748926623; SIN7=SIN7+&&mc&yr*0.000268028790411969; end; if (&yr=1971) then do; SIN1=SIN1+&&mc&yr*0.936766499346075; SIN2=SIN2+&&mc&yr*0.0632335006539246; SIN3=SIN3+&&mc&yr*0.0437681532019464; SIN4=SIN4+&&mc&yr*0.0155361559844522; SIN5=SIN5+&&mc&yr*0.00952843924811304; SIN6=SIN6+&&mc&yr*0.00231681914332202; SIN7=SIN7+&&mc&yr*0.000270329699258688; end; if (&yr=1972) then do; SIN1=SIN1+&&mc&yr*0.933739671320512; SIN2=SIN2+&&mc&yr*0.0662603286794878; SIN3=SIN3+&&mc&yr*0.04721785205249; SIN4=SIN4+&&mc&yr*0.0154698957734078; SIN5=SIN5+&&mc&yr*0.00901175969932522; SIN6=SIN6+&&mc&yr*0.00220671016260419; SIN7=SIN7+&&mc&yr*0.000261873529652751; end; if (&yr=1973) then do; SIN1=SIN1+&&mc&yr*0.931571620488647; SIN2=SIN2+&&mc&yr*0.068428379511353; SIN3=SIN3+&&mc&yr*0.0479935336240315; SIN4=SIN4+&&mc&yr*0.0159581240524068; SIN5=SIN5+&&mc&yr*0.00969467625193191; SIN6=SIN6+&&mc&yr*0.00231886915145934; SIN7=SIN7+&&mc&yr*0.000263844275812895; end; if (&yr=1974) then do; SIN1=SIN1+&&mc&yr*0.935513674639846; SIN2=SIN2+&&mc&yr*0.0644863253601538; SIN3=SIN3+&&mc&yr*0.0439253931759559; SIN4=SIN4+&&mc&yr*0.0147391660628722; SIN5=SIN5+&&mc&yr*0.00811580944168685; SIN6=SIN6+&&mc&yr*0.00200139485651411; SIN7=SIN7+&&mc&yr*0.000259271503485694; end; if (&yr=1975) then do; SIN1=SIN1+&&mc&yr*0.937618907458795; SIN2=SIN2+&&mc&yr*0.0623810925412049; SIN3=SIN3+&&mc&yr*0.0443747845660874; SIN4=SIN4+&&mc&yr*0.0141901524638653; SIN5=SIN5+&&mc&yr*0.00789384295832883; SIN6=SIN6+&&mc&yr*0.00206944052820276; SIN7=SIN7+&&mc&yr*0.000251627767840396; end; if (&yr=1976) then do; SIN1=SIN1+&&mc&yr*0.929570114972939; SIN2=SIN2+&&mc&yr*0.0704298850270609; SIN3=SIN3+&&mc&yr*0.0473870853394741; SIN4=SIN4+&&mc&yr*0.0152295742543072; SIN5=SIN5+&&mc&yr*0.00827504187998798; SIN6=SIN6+&&mc&yr*0.00212736185262218; SIN7=SIN7+&&mc&yr*0.00024332296361678; end; if (&yr=1977) then do; SIN1=SIN1+&&mc&yr*0.92921878610494; SIN2=SIN2+&&mc&yr*0.0707812138950595; SIN3=SIN3+&&mc&yr*0.0479721314719069; SIN4=SIN4+&&mc&yr*0.0158110672609135; SIN5=SIN5+&&mc&yr*0.00881054036324768; SIN6=SIN6+&&mc&yr*0.00214498343827004; SIN7=SIN7+&&mc&yr*0.000242672090589426; end; if (&yr=1978) then do; SIN1=SIN1+&&mc&yr*0.932203817969943; SIN2=SIN2+&&mc&yr*0.0677961820300573; SIN3=SIN3+&&mc&yr*0.0461638176126186; SIN4=SIN4+&&mc&yr*0.0151584336413651; SIN5=SIN5+&&mc&yr*0.00894269136258205; SIN6=SIN6+&&mc&yr*0.00213782122095652; SIN7=SIN7+&&mc&yr*0.000252324068690228; end; if (&yr=1979) then do; SIN1=SIN1+&&mc&yr*0.934663150048196; SIN2=SIN2+&&mc&yr*0.0653368499518036; SIN3=SIN3+&&mc&yr*0.045535640506109; SIN4=SIN4+&&mc&yr*0.0144144412802675; SIN5=SIN5+&&mc&yr*0.00819077558548021; SIN6=SIN6+&&mc&yr*0.00200496914895399; SIN7=SIN7+&&mc&yr*0.000248639476022801; end; if (&yr=1980) then do; SIN1=SIN1+&&mc&yr*0.937778779988407; SIN2=SIN2+&&mc&yr*0.062221220011593; SIN3=SIN3+&&mc&yr*0.0439245149584568; SIN4=SIN4+&&mc&yr*0.013977951074423; SIN5=SIN5+&&mc&yr*0.00783808341761552; SIN6=SIN6+&&mc&yr*0.00192649328165264; SIN7=SIN7+&&mc&yr*0.000248331833799392; end; if (&yr=1981) then do; SIN1=SIN1+&&mc&yr*0.93024226677142; SIN2=SIN2+&&mc&yr*0.0697577332285802; SIN3=SIN3+&&mc&yr*0.0463076231864555; SIN4=SIN4+&&mc&yr*0.0140538996872927; SIN5=SIN5+&&mc&yr*0.00764729686863334; SIN6=SIN6+&&mc&yr*0.00177836465877112; SIN7=SIN7+&&mc&yr*0.00022096340640195; end; if (&yr=1982) then do; SIN1=SIN1+&&mc&yr*0.932595585311295; SIN2=SIN2+&&mc&yr*0.0674044146887045; SIN3=SIN3+&&mc&yr*0.0442835188817511; SIN4=SIN4+&&mc&yr*0.0137284435447867; SIN5=SIN5+&&mc&yr*0.00725960464189119; SIN6=SIN6+&&mc&yr*0.00175646003632756; SIN7=SIN7+&&mc&yr*0.0002032440942993; end; if (&yr=1983) then do; SIN1=SIN1+&&mc&yr*0.932998620978187; SIN2=SIN2+&&mc&yr*0.0670013790218135; SIN3=SIN3+&&mc&yr*0.042900260335637; SIN4=SIN4+&&mc&yr*0.0132960559744811; SIN5=SIN5+&&mc&yr*0.00740135151510988; SIN6=SIN6+&&mc&yr*0.00181920109608922; SIN7=SIN7+&&mc&yr*0.000213434618665373; end; if (&yr=1984) then do; SIN1=SIN1+&&mc&yr*0.931662309981166; SIN2=SIN2+&&mc&yr*0.0683376900188338; SIN3=SIN3+&&mc&yr*0.0439299773374647; SIN4=SIN4+&&mc&yr*0.0136906735292153; SIN5=SIN5+&&mc&yr*0.00757854714107116; SIN6=SIN6+&&mc&yr*0.00157464851048352; SIN7=SIN7+&&mc&yr*0.000184583828002077; end; if (&yr=1985) then do; SIN1=SIN1+&&mc&yr*0.932395030541436; SIN2=SIN2+&&mc&yr*0.0676049694585638; SIN3=SIN3+&&mc&yr*0.0439972083576728; SIN4=SIN4+&&mc&yr*0.0127753360183015; SIN5=SIN5+&&mc&yr*0.00755777589339813; SIN6=SIN6+&&mc&yr*0.00191201631909554; SIN7=SIN7+&&mc&yr*0.000186054036416903; end; if (&yr=1986) then do; SIN1=SIN1+&&mc&yr*0.942340213080856; SIN2=SIN2+&&mc&yr*0.0576597869191436; SIN3=SIN3+&&mc&yr*0.0360072732890355; SIN4=SIN4+&&mc&yr*0.0104250777226574; SIN5=SIN5+&&mc&yr*0.00587716292284485; SIN6=SIN6+&&mc&yr*0.00153882266612595; SIN7=SIN7+&&mc&yr*0.000158884882843783; end; if (&yr=1987) then do; SIN1=SIN1+&&mc&yr*0.934917936916088; SIN2=SIN2+&&mc&yr*0.0650820630839119; SIN3=SIN3+&&mc&yr*0.0414201472441454; SIN4=SIN4+&&mc&yr*0.0109995862098333; SIN5=SIN5+&&mc&yr*0.00583983863997753; SIN6=SIN6+&&mc&yr*0.00138201059082215; SIN7=SIN7+&&mc&yr*0.000179242739598532; end; if (&yr=1988) then do; SIN1=SIN1+&&mc&yr*0.93707338301084; SIN2=SIN2+&&mc&yr*0.0629266169891605; SIN3=SIN3+&&mc&yr*0.0400682907133726; SIN4=SIN4+&&mc&yr*0.0105409834605819; SIN5=SIN5+&&mc&yr*0.00534511246608518; SIN6=SIN6+&&mc&yr*0.00125917330480121; SIN7=SIN7+&&mc&yr*0.000140932874527203; end; if (&yr=1989) then do; SIN1=SIN1+&&mc&yr*0.939075500230686; SIN2=SIN2+&&mc&yr*0.0609244997693142; SIN3=SIN3+&&mc&yr*0.0390588509246958; SIN4=SIN4+&&mc&yr*0.0099791795957269; SIN5=SIN5+&&mc&yr*0.00535666835492279; SIN6=SIN6+&&mc&yr*0.00125261987882589; SIN7=SIN7+&&mc&yr*0.000149375966200316; end; if (&yr=1990) then do; SIN1=SIN1+&&mc&yr*0.938098421938249; SIN2=SIN2+&&mc&yr*0.0619015780617506; SIN3=SIN3+&&mc&yr*0.0380227403090699; SIN4=SIN4+&&mc&yr*0.00981149426341068; SIN5=SIN5+&&mc&yr*0.00505907368852119; SIN6=SIN6+&&mc&yr*0.00122197373254671; SIN7=SIN7+&&mc&yr*0.000140058372349321; end; if (&yr=1991) then do; SIN1=SIN1+&&mc&yr*0.938704415158188; SIN2=SIN2+&&mc&yr*0.0612955848418116; SIN3=SIN3+&&mc&yr*0.0368715920949373; SIN4=SIN4+&&mc&yr*0.00988652820292353; SIN5=SIN5+&&mc&yr*0.00522680487638453; SIN6=SIN6+&&mc&yr*0.00128026473221131; SIN7=SIN7+&&mc&yr*0.000146026495148619; end; if (&yr=1992) then do; SIN1=SIN1+&&mc&yr*0.939575363404833; SIN2=SIN2+&&mc&yr*0.0604246365951666; SIN3=SIN3+&&mc&yr*0.0357192201801329; SIN4=SIN4+&&mc&yr*0.00905111989968025; SIN5=SIN5+&&mc&yr*0.00489132104333156; SIN6=SIN6+&&mc&yr*0.00115403579554743; SIN7=SIN7+&&mc&yr*0.000127170985920669; end; if (&yr=1993) then do; SIN1=SIN1+&&mc&yr*0.940434040933827; SIN2=SIN2+&&mc&yr*0.0595659590661726; SIN3=SIN3+&&mc&yr*0.035403560858078; SIN4=SIN4+&&mc&yr*0.00882311835331545; SIN5=SIN5+&&mc&yr*0.00483488920697965; SIN6=SIN6+&&mc&yr*0.00115780874725611; SIN7=SIN7+&&mc&yr*0.000130689820304478; end; if (&yr=1994) then do; SIN1=SIN1+&&mc&yr*0.937059710508534; SIN2=SIN2+&&mc&yr*0.0629402894914657; SIN3=SIN3+&&mc&yr*0.0373139253569726; SIN4=SIN4+&&mc&yr*0.00919042103512743; SIN5=SIN5+&&mc&yr*0.0048470011889645; SIN6=SIN6+&&mc&yr*0.00121145794035765; SIN7=SIN7+&&mc&yr*0.00013560810615514; end; if (&yr=1995) then do; SIN1=SIN1+&&mc&yr*0.936412550210596; SIN2=SIN2+&&mc&yr*0.0635874497894043; SIN3=SIN3+&&mc&yr*0.0372150894953753; SIN4=SIN4+&&mc&yr*0.00926390413388724; SIN5=SIN5+&&mc&yr*0.00485640916043856; SIN6=SIN6+&&mc&yr*0.00118750728487417; SIN7=SIN7+&&mc&yr*0.000138291074816722; end; if (&yr=1996) then do; SIN1=SIN1+&&mc&yr*0.934972923267999; SIN2=SIN2+&&mc&yr*0.0650270767320011; SIN3=SIN3+&&mc&yr*0.0383732181541818; SIN4=SIN4+&&mc&yr*0.00962457822370851; SIN5=SIN5+&&mc&yr*0.00493832722810938; SIN6=SIN6+&&mc&yr*0.00111937860658243; SIN7=SIN7+&&mc&yr*0.000134089793006189; end; if (&yr=1997) then do; SIN1=SIN1+&&mc&yr*0.933200781362618; SIN2=SIN2+&&mc&yr*0.0667992186373819; SIN3=SIN3+&&mc&yr*0.038756937241283; SIN4=SIN4+&&mc&yr*0.00926762127048097; SIN5=SIN5+&&mc&yr*0.00481996678460014; SIN6=SIN6+&&mc&yr*0.00110891392519743; SIN7=SIN7+&&mc&yr*0.000133746128993124; end; if (&yr=1998) then do; SIN1=SIN1+&&mc&yr*0.937655311135711; SIN2=SIN2+&&mc&yr*0.0623446888642893; SIN3=SIN3+&&mc&yr*0.0357662311718998; SIN4=SIN4+&&mc&yr*0.00853198059451013; SIN5=SIN5+&&mc&yr*0.00449940554358722; SIN6=SIN6+&&mc&yr*0.00103140028449767; SIN7=SIN7+&&mc&yr*0.000122576174396553; end; if (&yr=1999) then do; SIN1=SIN1+&&mc&yr*0.939890621216356; SIN2=SIN2+&&mc&yr*0.0601093787836435; SIN3=SIN3+&&mc&yr*0.035755337126079; SIN4=SIN4+&&mc&yr*0.00849691258040825; SIN5=SIN5+&&mc&yr*0.00444050840493839; SIN6=SIN6+&&mc&yr*0.000998903653990825; SIN7=SIN7+&&mc&yr*0.000110195650278517; end; if (&yr=2000) then do; SIN1=SIN1+&&mc&yr*0.941015526832448; SIN2=SIN2+&&mc&yr*0.0589844731675519; SIN3=SIN3+&&mc&yr*0.0333090556348814; SIN4=SIN4+&&mc&yr*0.00805022873446831; SIN5=SIN5+&&mc&yr*0.00417789540533138; SIN6=SIN6+&&mc&yr*0.000884313317161182; SIN7=SIN7+&&mc&yr*9.47477321066704E-05; end; if (&yr=2001) then do; SIN1=SIN1+&&mc&yr*0.94678883938549; SIN2=SIN2+&&mc&yr*0.0532111606145102; SIN3=SIN3+&&mc&yr*0.0313891299947658; SIN4=SIN4+&&mc&yr*0.00762113657590721; SIN5=SIN5+&&mc&yr*0.004112757659029; SIN6=SIN6+&&mc&yr*0.000956594185492439; SIN7=SIN7+&&mc&yr*0.000112430132492131; end; if (&yr=2002) then do; SIN1=SIN1+&&mc&yr*0.943936093368564; SIN2=SIN2+&&mc&yr*0.0560639066314357; SIN3=SIN3+&&mc&yr*0.032733263215555; SIN4=SIN4+&&mc&yr*0.00812495099007108; SIN5=SIN5+&&mc&yr*0.00435821394707998; SIN6=SIN6+&&mc&yr*0.00105398379752307; SIN7=SIN7+&&mc&yr*0.000126873204320678; end; if (&yr=2003) then do; SIN1=SIN1+&&mc&yr*0.943373492481917; SIN2=SIN2+&&mc&yr*0.0566265075180829; SIN3=SIN3+&&mc&yr*0.0329011544665303; SIN4=SIN4+&&mc&yr*0.00845093495349051; SIN5=SIN5+&&mc&yr*0.00463940072434233; SIN6=SIN6+&&mc&yr*0.00109300032496994; SIN7=SIN7+&&mc&yr*0.000135139858779518; end; if (&yr=2004) then do; SIN1=SIN1+&&mc&yr*0.938067100722981; SIN2=SIN2+&&mc&yr*0.0619328992770186; SIN3=SIN3+&&mc&yr*0.0350369320650844; SIN4=SIN4+&&mc&yr*0.00883833377705498; SIN5=SIN5+&&mc&yr*0.00465426282087166; SIN6=SIN6+&&mc&yr*0.0010831388552572; SIN7=SIN7+&&mc&yr*0.000129496457694997; end; if (&yr=2005) then do; SIN1=SIN1+&&mc&yr*0.932190402812032; SIN2=SIN2+&&mc&yr*0.0678095971879685; SIN3=SIN3+&&mc&yr*0.037231595954433; SIN4=SIN4+&&mc&yr*0.00862642944313292; SIN5=SIN5+&&mc&yr*0.00474386198820107; SIN6=SIN6+&&mc&yr*0.00108019902514782; SIN7=SIN7+&&mc&yr*0.000132379985096038; end; if (&yr=2006) then do; SIN1=SIN1+&&mc&yr*0.927281154119022; SIN2=SIN2+&&mc&yr*0.0727188458809776; SIN3=SIN3+&&mc&yr*0.0397640689921683; SIN4=SIN4+&&mc&yr*0.00907665568382648; SIN5=SIN5+&&mc&yr*0.0048897764309762; SIN6=SIN6+&&mc&yr*0.00113269763475449; SIN7=SIN7+&&mc&yr*0.000136747166376606; end; if (&yr=2007) then do; SIN1=SIN1+&&mc&yr*0.926061233720767; SIN2=SIN2+&&mc&yr*0.0739387662792331; SIN3=SIN3+&&mc&yr*0.0403471376032534; SIN4=SIN4+&&mc&yr*0.00894192486626419; SIN5=SIN5+&&mc&yr*0.00474190381582307; SIN6=SIN6+&&mc&yr*0.00108966147119045; SIN7=SIN7+&&mc&yr*0.000130048109264009; end; if (&yr=2008) then do; SIN1=SIN1+&&mc&yr*0.932830764425949; SIN2=SIN2+&&mc&yr*0.0671692355740508; SIN3=SIN3+&&mc&yr*0.0364305755732631; SIN4=SIN4+&&mc&yr*0.00855426991816024; SIN5=SIN5+&&mc&yr*0.00467392559757606; SIN6=SIN6+&&mc&yr*0.00109042972792481; SIN7=SIN7+&&mc&yr*0.000131065853753596; end; if (&yr=2009) then do; SIN1=SIN1+&&mc&yr*0.935871315155801; SIN2=SIN2+&&mc&yr*0.0641286848441992; SIN3=SIN3+&&mc&yr*0.0353325687102905; SIN4=SIN4+&&mc&yr*0.00872969583132837; SIN5=SIN5+&&mc&yr*0.00481191332857353; SIN6=SIN6+&&mc&yr*0.00112506135969439; SIN7=SIN7+&&mc&yr*0.000136285547876832; end; if (&yr=2010) then do; SIN1=SIN1+&&mc&yr*0.924196235960564; SIN2=SIN2+&&mc&yr*0.0758037640394359; SIN3=SIN3+&&mc&yr*0.0403595628091257; SIN4=SIN4+&&mc&yr*0.00964703598314483; SIN5=SIN5+&&mc&yr*0.005179315720486; SIN6=SIN6+&&mc&yr*0.00119291231708819; SIN7=SIN7+&&mc&yr*0.000140268887058576; end; if (&yr=2011) then do; SIN1=SIN1+&&mc&yr*0.921903726034274; SIN2=SIN2+&&mc&yr*0.0780962739657258; SIN3=SIN3+&&mc&yr*0.0415558376511163; SIN4=SIN4+&&mc&yr*0.00983920799754889; SIN5=SIN5+&&mc&yr*0.00520284586488924; SIN6=SIN6+&&mc&yr*0.00123520653333759; SIN7=SIN7+&&mc&yr*0.000143516063906239; end; if (&yr=2012) then do; SIN1=SIN1+&&mc&yr*0.919128917961589; SIN2=SIN2+&&mc&yr*0.0808710820384111; SIN3=SIN3+&&mc&yr*0.043001354678316; SIN4=SIN4+&&mc&yr*0.00971751043282769; SIN5=SIN5+&&mc&yr*0.00522303971711571; SIN6=SIN6+&&mc&yr*0.00125138830431839; SIN7=SIN7+&&mc&yr*0.000149723671545831; end; if (&yr=2013) then do; SIN1=SIN1+&&mc&yr*0.918050724304538; SIN2=SIN2+&&mc&yr*0.0819492756954616; SIN3=SIN3+&&mc&yr*0.0445672041655217; SIN4=SIN4+&&mc&yr*0.00974185243608636; SIN5=SIN5+&&mc&yr*0.00519345475581923; SIN6=SIN6+&&mc&yr*0.0012089876935146; SIN7=SIN7+&&mc&yr*0.000145958624447662; end; if (&yr=2014) then do; SIN1=SIN1+&&mc&yr*0.919515713671195; SIN2=SIN2+&&mc&yr*0.0804842863288049; SIN3=SIN3+&&mc&yr*0.04217078568239; SIN4=SIN4+&&mc&yr*0.0094367477713301; SIN5=SIN5+&&mc&yr*0.00497675867978749; SIN6=SIN6+&&mc&yr*0.00112084039478383; SIN7=SIN7+&&mc&yr*0.000136675097133562; end; if (&yr=2015) then do; SIN1=SIN1+&&mc&yr*0.914873348887422; SIN2=SIN2+&&mc&yr*0.0851266511125778; SIN3=SIN3+&&mc&yr*0.0459340284318449; SIN4=SIN4+&&mc&yr*0.0111937383689561; SIN5=SIN5+&&mc&yr*0.00608399044686166; SIN6=SIN6+&&mc&yr*0.00137388137408789; SIN7=SIN7+&&mc&yr*0.000151666875125211; end; SIN8=SIN8 + &&mc&yr; end; * DISTRIBUTE NON-CASH TRANSFERS ; if (&incometype>=325)and(&incometype<700)and not(&incometype in(382,383,384,652,680,682,685,687,688,690)) then do; INC1 = INC1 + &&ncash&yr; INC8 = INC8 + &&ncash&yr; end; * DISTRIBUTE STATE INCOME TAXES IN YEARS WITH DEDUCTION MISSING USING SURROUNDING YEARS DISTRIBUTIONS; if (&incometype>=325) then do; if (&yr=1960) then do; STX1 =STX1+&&sitx&yr*0.519; STX2 =STX2+&&sitx&yr*0.077; STX3 =STX3+&&sitx&yr*0.175; STX4=STX4+&&sitx&yr*0.057; STX5=STX5+&&sitx&yr*0.102; STX6=STX6+&&sitx&yr*0.042; STX7=STX7+&&sitx&yr*0.028; STX8=STX8+&&sitx&yr; end; if (&yr>=1967)and(&yr<=1971) then do; STX1 =STX1+&&sitx&yr*0.572; STX2 =STX2+&&sitx&yr*0.102; STX3 =STX3+&&sitx&yr*0.158; STX4=STX4+&&sitx&yr*0.050; STX5=STX5+&&sitx&yr*0.062; STX6=STX6+&&sitx&yr*0.037; STX7=STX7+&&sitx&yr*0.019; STX8=STX8+&&sitx&yr; end; if (&yr=1974) then do; STX1 =STX1+&&sitx&yr*0.596; STX2 =STX2+&&sitx&yr*0.101; STX3 =STX3+&&sitx&yr*0.164; STX4=STX4+&&sitx&yr*0.043; STX5=STX5+&&sitx&yr*0.057; STX6=STX6+&&sitx&yr*0.027; STX7=STX7+&&sitx&yr*0.012; STX8=STX8+&&sitx&yr; end; if (&yr=1976) then do; STX1 =STX1+&&sitx&yr*0.598; STX2 =STX2+&&sitx&yr*0.109; STX3 =STX3+&&sitx&yr*0.158; STX4=STX4+&&sitx&yr*0.043; STX5=STX5+&&sitx&yr*0.054; STX6=STX6+&&sitx&yr*0.026; STX7=STX7+&&sitx&yr*0.012; STX8=STX8+&&sitx&yr; end; if (&yr=1978) then do; STX1 =STX1+&&sitx&yr*0.600; STX2 =STX2+&&sitx&yr*0.113; STX3 =STX3+&&sitx&yr*0.157; STX4=STX4+&&sitx&yr*0.039; STX5=STX5+&&sitx&yr*0.051; STX6=STX6+&&sitx&yr*0.027; STX7=STX7+&&sitx&yr*0.013; STX8=STX8+&&sitx&yr; end; end; if (&incometype>=402)and(&incometype<700) then do; if (&yr=1960) then do; INC1 =INC1-&&sitx&yr*0.519; INC2 =INC2-&&sitx&yr*0.077; INC3 =INC3-&&sitx&yr*0.175; INC4=INC4-&&sitx&yr*0.057; INC5=INC5-&&sitx&yr*0.102; INC6=INC6-&&sitx&yr*0.042; INC7=INC7-&&sitx&yr*0.028; INC8=INC8-&&sitx&yr; end; if (&yr>=1967)and(&yr<=1971) then do; INC1 =INC1-&&sitx&yr*0.572; INC2 =INC2-&&sitx&yr*0.102; INC3 =INC3-&&sitx&yr*0.158; INC4=INC4-&&sitx&yr*0.050; INC5=INC5-&&sitx&yr*0.062; INC6=INC6-&&sitx&yr*0.037; INC7=INC7-&&sitx&yr*0.019; INC8=INC8-&&sitx&yr; end; if (&yr=1974) then do; INC1 =INC1-&&sitx&yr*0.596; INC2 =INC2-&&sitx&yr*0.101; INC3 =INC3-&&sitx&yr*0.164; INC4=INC4-&&sitx&yr*0.043; INC5=INC5-&&sitx&yr*0.057; INC6=INC6-&&sitx&yr*0.027; INC7=INC7-&&sitx&yr*0.012; INC8=INC8-&&sitx&yr; end; if (&yr=1976) then do; INC1 =INC1-&&sitx&yr*0.598; INC2 =INC2-&&sitx&yr*0.109; INC3 =INC3-&&sitx&yr*0.158; INC4=INC4-&&sitx&yr*0.043; INC5=INC5-&&sitx&yr*0.054; INC6=INC6-&&sitx&yr*0.026; INC7=INC7-&&sitx&yr*0.012; INC8=INC8-&&sitx&yr; end; if (&yr=1978) then do; INC1 =INC1-&&sitx&yr*0.600; INC2 =INC2-&&sitx&yr*0.113; INC3 =INC3-&&sitx&yr*0.157; INC4=INC4-&&sitx&yr*0.039; INC5=INC5-&&sitx&yr*0.051; INC6=INC6-&&sitx&yr*0.027; INC7=INC7-&&sitx&yr*0.013; INC8=INC8-&&sitx&yr; end; end; * Distribute taxes not allocated to tax filers to bottom 90 percent and total income; if (&incometype>=401)and(&incometype<700) then do; INC1=INC1-&&xfitx&yr; INC8=INC8-&&xfitx&yr; end; * federal income tax; if (&incometype>=402)and(&incometype<700) and not((&yr=1960)or((&yr>=1967)and(&yr<=1971))or(&yr=1974)or(&yr=1976)or(&yr=1978)) then do; INC1=INC1-&&xsitx&yr; INC8=INC8-&&xsitx&yr; end; * state income tax; if (&incometype>=404)and(&incometype<700)and(&incometype ne 416) then do; INC1=INC1-&&xiptx&yr; INC8=INC8-&&xiptx&yr; end; * indiv prop tax (note that these were added with imputed rent); if ((&incometype>=405)and(&incometype<700))or(&incometype=772)or((&incometype>=780)and(&incometype ne 799)) then do; INC1=INC1-&&xwtx&yr; INC8=INC8-&&xwtx&yr; end; * payroll tax; if (&incometype>=230) then do; FTX1=FTX1+&&xfitx&yr; FTX8=FTX8+&&xfitx&yr; end; * federal income tax; if (&incometype>=230) and not((&yr=1960)or((&yr>=1967)and(&yr<=1971))or(&yr=1974)or(&yr=1976)or(&yr=1978)) then do; STX1=STX1+&&xsitx&yr; STX8=STX8+&&xsitx&yr; end; * state income tax; if (&incometype>=230)and(&incometype ne 416) then do; PTX1=PTX1+&&xiptx&yr; PTX8=PTX8+&&xiptx&yr; end; * indiv prop tax; if (&incometype>=230)or(&incometype in(33,34,35,36,37,38,39)) then do; WTX1=WTX1+&&xwtx&yr; WTX8=WTX8+&&xwtx&yr; end; * payroll tax; *407 NAT1: After-Tax National Income: add government surplus (deficit) by federal taxes paid and state C corp and payroll (C corp and indiv. federal income taxes and payroll); if ((&incometype>=407)and(&incometype<605))or(&incometype=650)or(&incometype=652)or(&incometype=670)or(&incometype=663)or(&incometype=667) then do; *or(&incometype=685); %do i = 1 %to 7; INC&i = INC&i + &&gvsur&yr*(FTX&i+CTX&i+WTX&i)/(FTX8+CTX8+WTX8); %end; INC8 = INC8 + &&gvsur&yr; end; *408 NAT2: After-Tax National Income: add government consumption half lump sum (above) and half by income (here); if (&incometype=408)or(&incometype=411)or(&incometype=650)or(&incometype=652)or(&incometype=660)or(&incometype=690)or(&incometype=663)or(&incometype=667) then do; %do i = 1 %to 7; INC&i = INC&i + (&&gvcons&yr*0.5)*INC&i/INC8; %end; INC8 = INC8 + (&&gvcons&yr*0.5); end; run; %mend EST_DIST; %macro TopShares(frstyr, lastyr, filingtype, incometype, ranktype); %do yr = &frstyr %to &lastyr; * year loop; data TOTAL&yr; run; %IF (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %THEN %DO; %EST_INCOME(&yr, &filingtype, &incometype); * Set income components; %IF (&filingtype=0) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT=xwgt_PS*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; TAX=0; end; run; %end; %IF (&filingtype=18) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=19) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; xwgt_noNR=.; xwgt_mfs=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20+xwgt_noNR+xwgt_mfs)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=30) %THEN %DO; * PS # non-filers; data TAB&yr; set TAB&yr; xwgt_noNR=.; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS)*1000; INCOME = psnfinc; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %EST_RELAT(&yr, &ranktype); * Set income groups and cutoffs based on incometype; %EST_DIST(&yr, &filingtype, &incometype); * Calculate Income sources by income group; * Add results for each year to output datasets; data TEMPb; year=&yr; filingtype=&filingtype; incometype=&incometype; ranktype=&ranktype; run; %end; * for missing years just append last years results so have line of output; %IF (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %THEN %DO; data TEMPb; merge TEMPb TAB&yr; run; data TEMPinc; set TEMPb; keep year filingtype incometype ranktype INC1-INC8; run; %end; proc append base= TOTAL_ALL data=TEMPb force; run; proc append base= TOTAL_INC data=TEMPinc force; run; %end; * year loop; data indiv.ztotalall&incometype; set TOTAL_ALL; run; %mend TopShares; %macro MultiTopShares(frstyr, lastyr, filingtype, incometype_i, incometype_f, ranktype); * clear output tables; proc datasets library=indiv; delete zTOTAL_ALL&incometype_i zTOTAL_INC&incometype_i; quit; run; %do incometype = &incometype_i %to &incometype_f; proc datasets library=work; delete TOTAL_ALL&incometype TOTAL_INC&incometype; quit; run; %end; %do yr = &frstyr %to &lastyr; * year loop; data TOTAL&yr; run; %IF (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %THEN %DO; %EST_INCOME(&yr, &filingtype, &incometype); * Set income components; %end; * for missing years just append last years results so have line of output; %IF (&filingtype=0)or((&filingtype=40)) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT=xwgt_PS*1000; INCOME = psnfinc; INCOME9 = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; TAX=0; end; run; %end; %IF (&filingtype=18) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=19) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; xwgt_noNR=.; xwgt_mfs=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20+xwgt_noNR+xwgt_mfs)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=30) %THEN %DO; * PS #non-filers; data TAB&yr; set TAB&yr; xwgt_noNR=.; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS)*1000; INCOME = psnfinc; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %do incometype = &incometype_i %to &incometype_f; * incometype loop; %if (&incometype<233 or &incometype>320 or &incometype=299) and (&incometype<326 or &incometype>400) %then %do; data TAB&yr; set TAB&yr; if (id ne .) then INCOME = INCOME&incometype; run; * set filer incomes to incometype; %EST_RELAT(&yr, &ranktype); * Set income groups and cutoffs based on incometype; %EST_DIST(&yr, &filingtype, &incometype); * Calculate Income sources by income group; * Add results for each year to output datasets; data TEMPb; year=&yr; filingtype=&filingtype; incometype=&incometype; ranktype=&ranktype; run; %if (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %then %do; data TEMPb; merge TEMPb TABB; run; data TEMPinc; set TEMPb; keep year filingtype incometype ranktype INC1-INC8; run; %end; proc append base= TOTAL_ALL&incometype data=TEMPb force; run; proc append base= TOTAL_INC&incometype data=TEMPinc force; run; %end; * missing incometype; %end; * incometype loop; %end; * year loop; %do incometype = &incometype_i %to &incometype_f; * incometype loop; proc append base= indiv.zTOTAL_ALL&incometype_i data=TOTAL_ALL&incometype force; run; proc append base= indiv.zTOTAL_INC&incometype_i data=TOTAL_INC&incometype force; run; %end; /* data indiv.ztotalall&incometype; set TOTAL_ALL; run;*/ %mend MultiTopShares; %macro MultiTopShares2(frstyr, lastyr, filingtype, incometype, incometype_f, ranktype); %do yr = &frstyr %to &lastyr; * year loop; /* */ data TOTAL&yr; run; %IF (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %THEN %DO; %EST_INCOME(&yr, &filingtype, &incometype); * Set income components; %end; * for missing years just append last years results so have line of output; %IF (&filingtype=0) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT=xwgt_PS*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; TAX=0; end; run; %end; %IF (&filingtype=17) %THEN %DO; * PSZ non-filer income appears lower than PS assumption of $11,230 in 2014, reduce from 20% of avg. filer income to 15%; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20)*1000; INCOME = psnfinc*15/20; * reduce from 20% of avg. filer income to 15%; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=18) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=19) %THEN %DO; data TAB&yr; set TAB&yr; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; xwgt_noNR=.; xwgt_mfs=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS+xwgt_20+xwgt_noNR+xwgt_mfs)*1000; INCOME = psnfinc; X004=0; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; %IF (&filingtype=30) %THEN %DO; * PS #non-filers; data TAB&yr; set TAB&yr; xwgt_noNR=.; xwgt_PS=.; xwgt_20=.; xwgt_dep=.; psnfinc=.; run; proc append base=TAB&yr data=NonFilers&yr force; run; data TAB&yr; set TAB&yr; if (id=.) then do; XWGT = (xwgt_PS)*1000; INCOME = psnfinc; PARTSCP=0; RENTS=0; TRUST=0; X009=0; INCFRACTION=0; CRET=0; CTAX=0; end; run; %end; data TAB&yr; set TAB&yr; if (id ne .) then INCOME = INCOME&incometype; run; * set filer incomes to incometype; %EST_RELAT(&yr, &ranktype); * Set income groups and cutoffs based on incometype; %EST_DIST(&yr, &filingtype, &incometype); * Calculate Income sources by income group; * Add results for each year to output datasets; data TEMPb; year=&yr; filingtype=&filingtype; incometype=&incometype; ranktype=&ranktype; run; %if (&yr ne 1961) and (&yr ne 1963) and (&yr ne 1965) %then %do; data TEMPb; merge TEMPb TABB; run; data TEMPinc; set TEMPb; keep year filingtype incometype ranktype INC1-INC8; run; %end; /* proc append base= TOTAL_INC&incometype data=TEMPinc force; run;*/ proc append base=indiv.zTOTAL_ALL data=TEMPb force; run; proc append base=indiv.zTOTAL_INC data=TEMPinc force; run; %end; * year loop; %mend MultiTopShares2; * NonFiler data from Piketty-Saez: 20% of average income (no CGs) and number tax units not filing; * XWGT = number of nonfilers (thousands) xwgt_new = number of nonfilers after <20 and dept filer correction (thousands) xwgt_noNR = number of non-resident tax returns (thousands) xwgt_noNR = number of couples married filing separately (half the number of MFS returns, thousands); data NonFilers1960; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7589 5285.27 0.0 0.71 1010.41 906.08 data NonFilers1962; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8555.14 5718.69 0.0 4.45 1817.58 967.59 data NonFilers1964; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8283.62 5984.35 0.0 4.8 1451.25 1068.8 data NonFilers1966; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5670.67 7608.89 0.0 21.6 1470.88 1223.34 data NonFilers1967; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5203.65 7508.99 0.0 8.65 1323.09 1293.52 data NonFilers1968; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4081.79 7912.26 0.0 4.5 1391.18 1396.12 data NonFilers1969; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 2958.64 7996.74 0.0 0.46 1217.7 1498.28 data NonFilers1970; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5637.01 7652.77 0.0 87.06 979.18 1582.34 data NonFilers1971; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7272.78 7744.13 0.0 0.84 854.89 1641.23 data NonFilers1972; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6072.55 7663.34 0.0 2 1156.4 1769.82 data NonFilers1973; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4750.82 8958.34 0.0 0.02 1199.43 1925.41 data NonFilers1974; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 3845.35 9350.12 0.0 124.41 1020.11 2078.6 data NonFilers1975; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6898.34 9432.2 0.0 0 848.97 2134.62 data NonFilers1976; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6378.08 9929.3 0.0 135.83 889.85 2315.25 data NonFilers1977; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6441.52 10124.93 0.0 105.52 600.05 2490.65 data NonFilers1978; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5441.59 10911.82 0.0 123.78 723.98 2736.36 data NonFilers1979; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4798.58 11684.56 0.0 424.02 821.39 3000.17 data NonFilers1980; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5722.87 10963.28 0.0 279.46 814.38 3238.66 data NonFilers1981; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6052.42 10263.38 0.0 598.83 719.96 3514.8 data NonFilers1982; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7913.01 9145.12 0.0 592.2 551.47 3640.02 data NonFilers1983; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8745.67 8863.34 0.0 643.71 457.91 3753 data NonFilers1984; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7444.39 9087.63 0.0 702.58 427.1 4048.92 data NonFilers1985; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7087.15 8981.77 0.0 682.23 421.1 4265.86 data NonFilers1986; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7349.95 8891.09 0.0 683.52 518.94 4400.17 data NonFilers1987; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5643.89 10805.76 2211.93 682.89 772.55 4691.87 data NonFilers1988; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4950.59 11254.87 2203.03 730.31 849.59 5112.2 data NonFilers1989; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4631.66 11530.38 2333.37 693.88 1029.81 5319.91 data NonFilers1990; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5337.86 11164.8 2310.12 642.13 1081.88 5540.1 data NonFilers1991; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 5723.14 10034.65 2577.89 632.19 1126.97 5571.59 data NonFilers1992; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8339.55 9658.63 2516.78 705.33 1212.9 5736.96 data NonFilers1993; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8776.68 9468.87 2388.78 596.65 1193.9 5789.04 data NonFilers1994; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 8772.67 9663.26 2480.69 623.5 1211.49 6017.73 data NonFilers1995; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7802.18 10123.18 2551.25 577.5 1289.05 6350.08 data NonFilers1996; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 7272.06 10578.69 2536.22 640.17 1256.93 6676.86 data NonFilers1997; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6887.55 11206.35 2622.62 713.34 1296.76 7096.39 data NonFilers1998; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6173.36 11092.42 2591.2 663.83 1250.99 7554.48 data NonFilers1999; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 3867.25 11522.98 2814.76 763.1 1193.17 8043.85 data NonFilers2000; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 4813.76 11701.42 2792.53 832.72 1232.94 8435.35 data NonFilers2001; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6832.77 10733.79 2809.82 770.26 1205.77 8445.02 data NonFilers2002; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 9626.55 9627.84 2983.93 808.07 1156.44 8223.15 data NonFilers2003; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 11419.37 9142.78 2937.21 763.76 1141.59 8272.54 data NonFilers2004; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 11755.96 9065.63 3044.61 824.91 1213.5 8724.27 data NonFilers2005; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 11508.32 9148.81 3125.97 767.8 1220.58 9218.64 data NonFilers2006; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 9966.25 9357.87 3139.56 821.84 1244.02 9718.98 data NonFilers2007; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 6896.19 9619.13 3382.42 726.68 1349.22 10321.03 data NonFilers2008; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 10011.43 9059.94 3202.37 795.36 1349.39 10118.08 data NonFilers2009; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 13048.87 7081.69 3161.25 747.83 1258.71 9458.3 data NonFilers2010; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 13274.95 6874.21 3274.84 781.95 1255.01 9663.17 data NonFilers2011; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 12996.76 7265.1 3697.72 815.52 1282.71 9901.73 data NonFilers2012; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 15752.53 7205.71 3704.56 844.71 1315.75 10375.93 data NonFilers2013; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 15646.7 7405.15 3748.35 821.31 1393.16 10394.93 data NonFilers2014; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 16426.42 7400.76 3810.18 847.9 1457.54 10740.3 data NonFilers2015; input xwgt_PS xwgt_20 xwgt_dep xwgt_noNR xwgt_mfs psnfinc; cards; 16820.74 7609.66 3811.63 894.58 1473.94 11230.4 proc datasets library=house; delete TOTAL_ALL; quit; run; proc datasets library=work; delete TOTAL_ALL TOTAL_INC totals TAB_TOTAL TAB_ALL FRACTION_ALL Weight_temp Weight_Sum income_sources totals temp mars_shares age_gps age_gps291only INCType403_test; quit; run; proc datasets library=indiv; delete zTOTAL_ALL zTOTAL_INC; quit; run; * Stack multiple years of EST_INCOME results; %macro EST_INCOME2(fyr, lyr, fil, inc); %do yr = &fyr %to &lyr; %EST_INCOME(&yr, &fil, &inc); %end; %mend EST_INCOME2; ***************************************************************************************; * CBO Pre-tax and transfers: decomposition/replication with a stacked order ; * uncomment these macro variables only when running CBO code; /* %let xewtx1979 = 0; * CBO payroll tax totals are less (only about $52B) xewtx1979=5261, mostly because CBO excludes UI taxes; %let esi1979 = 55659; * CBO ESI total; %let totctaxNIPA1979 = 67376; * CBO corporate tax is only for federal level (excludes state level); %let xss1979 = 96670; * CBO SS total is less than NIPA amount: xss1979=106894 ); %let mc1979 = 26365; * CBO Medicare total; %let ntint = 76164; * CBO tax-exempt interes; %let xewtx2014 = 0; * CBO payroll tax totals are less (xss2014=275407); %let esi2014 = 435358; * CBO ESI total is less than NIPA amount (only employer share here) ; %let totctaxNIPA2014 = 335848; * CBO corporate tax is only for federal level (excludes state level); %let xss2014 = 199658; * CBO SS total is less than NIPA amount (this is the amount not reported on tax returns); %let mc2014 = 447797; * CBO Medicare total is less than NIPA (excludes institutional population and premiums); */ *%MultiTopShares(1979, 1979, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication; *%MultiTopShares(1979, 1979, 0, 13, 13, 2); * C1a: group by indviduals/size-adj. income; *%MultiTopShares(1979, 1979, 18, 13, 13, 2); * C1: group by indviduals/size-adj. income + remove <20 year old filers (and increase #non-filers); *%MultiTopShares(1979, 1979, 18, 10, 10, 2); * C2: add Social insurance benefits (SS/Medicare/UI); *%MultiTopShares(1979, 1979, 18, 14, 14, 2); * C3: add ESI; *%MultiTopShares(1979, 1979, 18, 15, 15, 2); * C4: add corporate taxes; *%MultiTopShares(1979, 1979, 18, 16, 16, 2); * C5: add excluded taxes (payroll taxes included); * C7: add employee contributions to DC plans (none before 1984) ; *%MultiTopShares(1979, 1979, 18, 18, 18, 2); * C8: add tax-exempt interest and remove state tax refunds; *%MultiTopShares(2014, 2014, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication but no limiting losses; *%MultiTopShares(2014, 2014, 0, 13, 13, 2); * C1a: group by indviduals/size-adj. income; *%MultiTopShares(2014, 2014, 18, 13, 13, 2); * C1b: group by indviduals/size-adj. income + remove <20 year old filers (and increase #non-filers); *%MultiTopShares(2014, 2014, 18, 13, 13, 40); * C1: HH size adjustment for top 1% (tax unit to HH conversrion) + AS sample corrections + HH size correction; *%MultiTopShares(2014, 2014, 18, 10, 10, 40); * C2: add Social insurance benefits (SS/Medicare/UI); *%MultiTopShares(2014, 2014, 18, 14, 14, 40); * C3: add ESI; *%MultiTopShares(2014, 2014, 18, 15, 15, 40); * C4: add corporate taxes; *%MultiTopShares(2014, 2014, 18, 16, 16, 40); * C5: add excluded taxes (payroll taxes included); *%MultiTopShares(2014, 2014, 18, 17, 17, 40); * C6: add employee contributions to DC plans ; *%MultiTopShares(2014, 2014, 18, 18, 18, 40); * C7: add tax-exempt interest and remove state tax refunds; ***************************************************************************************; ***************************************************************************************; * Auten-Splinter Pre-tax and transfers + Social Insurance Benefits (SS/Medicare/UI): decomposition/replication with a stacked order; *%MultiTopShares(1979, 1979, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication; *%MultiTopShares(1979, 1979, 19, 13, 13, 2); * AS1: group by indviduals/size-adj. income (tax units, not HH) and sample corrections; *%MultiTopShares(1979, 1979, 19, 20, 20, 2); * AS2: Add Social insurance benefits (SS/Medicare/UI); *%MultiTopShares(1979, 1979, 19, 21, 21, 2); * AS3: Add ESI; *%MultiTopShares(1979, 1979, 19, 22, 22, 2); * AS4: add corporate tax; *%MultiTopShares(1979, 1979, 19, 23, 23, 2); * AS5: add excluded taxes (payroll taxes included); *%MultiTopShares(1979, 1979, 19, 24, 24, 2); * AS6: add missing retirement income; *%MultiTopShares(1979, 1979, 19, 25, 25, 2); * AS7: add tax-exempt interest and other income changes from AGI; *%MultiTopShares(1979, 1979, 19, 26, 26, 2); * AS8: add underreported income; *%MultiTopShares(1979, 1979, 19, 27, 27, 2); * AS9: add imputed rent; *%MultiTopShares(1979, 1979, 19, 28, 28, 2); * AS10: remove cap gains (comment in EST_INCOME); *%MultiTopShares(1979, 1979, 19, 28, 28, 2); * AS11: add retained earnings (uncomment in EST_INCOME); *%MultiTopShares(2014, 2014, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication; *%MultiTopShares(2014, 2014, 19, 13, 13, 2); * AS1: group by indviduals/size-adj. income (tax units, not HH) and sample corrections; *%MultiTopShares(2014, 2014, 19, 20, 20, 2); * AS2: Add Social insurance benefits (SS/Medicare/UI); *%MultiTopShares(2014, 2014, 19, 21, 21, 2); * AS3: Add ESI; *%MultiTopShares(2014, 2014, 19, 22, 22, 2); * AS4: add corporate tax; *%MultiTopShares(2014, 2014, 19, 23, 23, 2); * AS5: add excluded taxes (payroll taxes included); *%MultiTopShares(2014, 2014, 19, 24, 24, 2); * AS6: add missing retirement income; *%MultiTopShares(2014, 2014, 19, 25, 25, 2); * AS7: add tax-exempt interest and other income changes from AGI; *%MultiTopShares(2014, 2014, 19, 26, 26, 2); * AS8: add underreported income; *%MultiTopShares(2014, 2014, 19, 27, 27, 2); * AS9: add imputed rent; *%MultiTopShares(2014, 2014, 19, 28, 28, 2); * AS10: remove cap gains (comment in EST_INCOME); *%MultiTopShares(2014, 2014, 19, 28, 28, 2); * AS11: add retained earnings (uncomment in EST_INCOME); * TRA86 effects: compare 86-88 change with no corcertions and with only these corrections; *%MultiTopShares(1985, 1985, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication; *%MultiTopShares(1989, 1989, 0, 13, 13, 0); * Fiscal income with cap gains: PS replication; *%MultiTopShares(1985, 1985, 19, 19, 19, 0); * TRA86 corrections only: sample, NOLs and other, cap gains/retained earnings; *%MultiTopShares(1989, 1989, 19, 19, 19, 0); * TRA86 corrections only: sample, NOLs and other, cap gains/retained earnings; * Online appendix calculations splitting out grouping by indivs. and size-adj. for reranking and sample corrections; *%MultiTopShares(2015, 2015, 0, 13, 13, 0); * fiscal income, tax units for grouping and ranking; *%MultiTopShares(2015, 2015, 0, 13, 13, 20); * group by individuals; *%MultiTopShares(2015, 2015, 0, 13, 13, 2); * groups by individuals and rank by size-adj. income; *%MultiTopShares(2015, 2015, 19, 13, 13, 2); * groups by individuals and rank by size-adj. income and sample corrections; * Online appendix: underreporting effects; *%MultiTopShares(2001, 2001, 19, 25, 25, 2); * AS7; *%MultiTopShares(2001, 2001, 19, 26, 26, 2); * AS8: add underreported income, exclude non-filer portion (remove manually in EST_DIST); *%MultiTopShares(2001, 2001, 19, 26, 26, 2); * AS8: add underreported income, with non-filer portion; ***************************************************************************************; proc datasets library=work; delete taxunit_counts temp NonFilers1960 NonFilers1962 NonFilers1964 NonFilers1966 NonFilers1967 NonFilers1968 NonFilers1969 NonFilers1970 NonFilers1971 NonFilers1972 NonFilers1973 NonFilers1974 NonFilers1975 NonFilers1976 NonFilers1977 NonFilers1978 NonFilers1979 NonFilers1980 NonFilers1981 NonFilers1982 NonFilers1983 NonFilers1984 NonFilers1985 NonFilers1986 NonFilers1987 NonFilers1988 NonFilers1989 NonFilers1990 NonFilers1991 NonFilers1992 NonFilers1993 NonFilers1994 NonFilers1995 NonFilers1996 NonFilers1997 NonFilers1998 NonFilers1999 NonFilers2000 NonFilers2001 NonFilers2002 NonFilers2003 NonFilers2004 NonFilers2005 NonFilers2006 NonFilers2007 NonFilers2008 NonFilers2009 NonFilers2010 NonFilers2011 NonFilers2012 NonFilers2013 NonFilers2014 NonFilers2015 NonFilers2016 NonFilers2017 TOTAL1960 TOTAL1961 TOTAL1962 TOTAL1963 TOTAL1964 TOTAL1965 TOTAL1966 TOTAL1967 TOTAL1968 TOTAL1969 TOTAL1970 TOTAL1971 TOTAL1972 TOTAL1973 TOTAL1974 TOTAL1975 TOTAL1976 TOTAL1977 TOTAL1978 TOTAL1979 TOTAL1980 TOTAL1981 TOTAL1982 TOTAL1983 TOTAL1984 TOTAL1985 TOTAL1986 TOTAL1987 TOTAL1988 TOTAL1989 TOTAL1990 TOTAL1991 TOTAL1992 TOTAL1993 TOTAL1994 TOTAL1995 TOTAL1996 TOTAL1997 TOTAL1998 TOTAL1999 TOTAL2000 TOTAL2001 TOTAL2002 TOTAL2003 TOTAL2004 TOTAL2005 TOTAL2006 TOTAL2007 TOTAL2008 TOTAL2009 TOTAL2010 TOTAL2011 TOTAL2012 TOTAL2013 TOTAL2014 TOTAL2015 TAB1964 TAB1966 TAB1967 TAB1968 TAB1969 TAB1970 TAB1971 TAB1972 TAB1973 TAB1974 TAB1975 TAB1976 TAB1977 TAB1978 TAB1980 TAB1981 TAB1982 TAB1983 TAB1984 TAB1985 TAB1986 TAB1987 TAB1988 TAB1989 TAB1990 TAB1991 TAB1992 TAB1993 TAB1994 TAB1995 TAB1996 TAB1997 TAB1998 TAB1999 TAB2000 TAB2001 TAB2002 TAB2003 TAB2004 TAB2005 TAB2006 TAB2007 TAB2008 TAB2009 TAB2010 TAB2011 TAB2012 TAB2013 TAB2015 ; quit; run;