MT_FlatTax.ipynb

{
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  {
   "attachments": {},
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    "id": "EIBsVBIXc7Q8"
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   "source": [
    "# Notebook for replicating the analyses in \"How does a Move to a Flat Tax Affect Montana Household Filers?\"\n",
    "### Richard W. Evans and Paul Johnston, April 2024\n",
    "This notebook replicates the analyses in the *Research in Focus* article by [Richard W. Evans](https://sites.google.com/site/rickecon) and Paul Johnston entitled \"How does a Move to a Flat Tax Affect Montana Household Filers?\".\n",
    "\n",
    "This Jupyter notebook is meant for execution on your local machine and is located at https://github.com/TheCGO/MT-FlatTax/blob/main/MT_FlatTax.ipynb."
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "## 0. Setting up the environment\n",
    "To set up the environment:\n",
    "1. Update your local clone of the `fiscalsim-us` repository on your machine\n",
    "    * If you don't have the `fiscalsim-us` repository cloned on your machine:\n",
    "        * Create a fork of the FiscalSim-US main repository (https://github.com/TheCGO/fiscalsim-us) to your GitHub account\n",
    "        * Navigate to the directory in your terminal where you want to save this repository\n",
    "        * Clone that fork onto your local machine: `git clone https://github.com/[YourGitHubHandle]/fiscalsim-us.git`\n",
    "        * Change directory to the new `fiscalsim-us` directory: `cd fiscalsim-us`\n",
    "        * Create an `upstream` remote that points to the main repository: `git remote add upstream https://github.com/thecgo/fiscalsim-us.git`\n",
    "    * If you already have the `fiscalsim-us` repository cloned on your machine:\n",
    "        * Navigate to your `fiscalsim-us` repository directory in your terminal.\n",
    "        * Make sure you have an `upstream` remote that points to the main `fiscalsim-us` directory\n",
    "        * Make sure your main branch is updated with the most current changes in the fiscalsim-us `main` directory: `git fetch upstream`\n",
    "        * Merge those changes into your `main` directory: `git merge upstream/main`\n",
    "        * Push those changes out to your remote fork: `git push origin main`\n",
    "2. Create a new branch called `rickecon-pe06220` that comes from Rick's `pe06220` branch\n",
    "    * Create a new branch called `rickecon-pe06220`: `git checkout -b rickecon-pe06220 main`\n",
    "    * Pull the changes from Rick's branch into this new branch of your local fork: `git pull https://github.com/rickecon/fiscalsim-us.git pe06220`\n",
    "3. Create a new conda environment from this `rickecon-pe06220` branch called `fiscalsim-us-dev2`\n",
    "    * Navigate to the `fiscalsim-us` repository directory in your terminal on your local machine\n",
    "    * Create the base of the conda environment using the `environment.yml` file in this repository: `conda env create -f environment.yml`\n",
    "    * Activate the new conda environment: `conda activate fiscalsim-us-dev2`\n",
    "    * Install fiscalsim-us package directly from this repository's `setup.py` file.\n",
    "        * For Linux: `pip install -e .[dev]`\n",
    "        * For Mac: `pip install -e .\"[dev]\"`\n",
    "        * For Windows: `pip install -e .'[dev]'`\n",
    "\n",
    "In your new branch `rickecon-pe06220`, with the new conda environment `fiscalsim-us-dev2` activated, you should be able to run all the analyses below."
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 1. Introduction\n",
    "Before opening and running this notebook, make sure that you have downloaded or cloned the KS-FlatTax repository (https://github.com/TheCGO/KS-FlatTax) and created and activated the associated conda environment ks-flattax-dev in the environment.yml file.\n",
    "\n",
    "The notebook for the introduction produces the following figures.\n",
    "\n",
    "* 1.1. Figure 1. Plot of US states by state employment income tax type"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Import packages (this might take a little more than a minute)\n",
    "import pandas as pd\n",
    "import numpy as np\n",
    "import geopandas as gpd\n",
    "from bokeh.io import output_file, output_notebook, export_png\n",
    "from bokeh.plotting import figure, show\n",
    "from bokeh.models import (ColumnDataSource, Title, Label, LabelSet, Legend,\n",
    "                          LegendItem, CategoricalColorMapper, ColorBar,\n",
    "                          HoverTool, NumeralTickFormatter, GeoJSONDataSource,\n",
    "                          FactorRange)\n",
    "from bokeh.models.tickers import SingleIntervalTicker\n",
    "from bokeh.transform import factor_cmap\n",
    "from bokeh.sampledata.us_states import data as states\n",
    "from bokeh.palettes import Category10\n",
    "\n",
    "import random\n",
    "import json\n",
    "\n",
    "from fiscalsim_us.model_api import *\n",
    "from fiscalsim_us import Simulation\n",
    "from policyengine_core.reforms import Reform\n",
    "from policyengine_core.periods import instant"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 1.1. Figure 1. Plot of US states by state employment income tax type"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create the data for state tax type"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create a DataFrame of states and their tax types as of January 1, 2024\n",
    "# 0 = No state income tax\n",
    "# 1 = Flat state income tax rate\n",
    "# 2 = Nearly flat state income tax rates\n",
    "# 3 = Progressive state income tax rates\n",
    "state_taxtype_list = [\n",
    "    [\"Alabama\", \"AL\", 2],\n",
    "    [\"Alaska\", \"AK\", 0],\n",
    "    [\"Arizona\", \"AZ\", 1],\n",
    "    [\"Arkansas\", \"AR\", 2],\n",
    "    [\"California\", \"CA\", 3],\n",
    "    [\"Colorado\", \"CO\", 1],\n",
    "    [\"Connecticut\", \"CT\", 3],\n",
    "    [\"Delaware\", \"DE\", 3],\n",
    "    [\"District of Columbia\", \"DC\", 3],\n",
    "    [\"Florida\", \"FL\", 0],\n",
    "    [\"Georgia\", \"GA\", 1],\n",
    "    [\"Hawaii\", \"HI\", 3],\n",
    "    [\"Idaho\", \"ID\", 1],\n",
    "    [\"Illinois\", \"IL\", 1],\n",
    "    [\"Indiana\", \"IN\", 1],\n",
    "    [\"Iowa\", \"IA\", 2],\n",
    "    [\"Kansas\", \"KS\", 3],\n",
    "    [\"Kentucky\", \"KY\", 1],\n",
    "    [\"Louisiana\", \"LA\", 3],\n",
    "    [\"Maine\", \"ME\", 3],\n",
    "    [\"Maryland\", \"MD\", 3],\n",
    "    [\"Massachusetts\", \"MA\", 1],\n",
    "    [\"Michigan\", \"MI\", 1],\n",
    "    [\"Minnesota\", \"MN\", 3],\n",
    "    [\"Mississippi\", \"MS\", 1],\n",
    "    [\"Missouri\", \"MO\", 2],\n",
    "    [\"Montana\", \"MT\", 2],\n",
    "    [\"Nebraska\", \"NE\", 3],\n",
    "    [\"Nevada\", \"NV\", 0],\n",
    "    [\"New Hampshire\", \"NH\", 0],\n",
    "    [\"New Jersey\", \"NJ\", 3],\n",
    "    [\"New Mexico\", \"NM\", 3],\n",
    "    [\"New York\", \"NY\", 3],\n",
    "    [\"North Carolina\", \"NC\", 1],\n",
    "    [\"North Dakota\", \"ND\", 3],\n",
    "    [\"Ohio\", \"OH\", 3],\n",
    "    [\"Oklahoma\", \"OK\", 2],\n",
    "    [\"Oregon\", \"OR\", 3],\n",
    "    [\"Pennsylvania\", \"PA\", 1],\n",
    "    [\"Rhode Island\", \"RI\", 3],\n",
    "    [\"South Carolina\", \"SC\", 3],\n",
    "    [\"South Dakota\", \"SD\", 0],\n",
    "    [\"Tennessee\", \"TN\", 0],\n",
    "    [\"Texas\", \"TX\", 0],\n",
    "    [\"Utah\", \"UT\", 1],\n",
    "    [\"Virginia\", \"VA\", 3],\n",
    "    [\"Vermont\", \"VT\", 3],\n",
    "    [\"Washington\", \"WA\", 0],\n",
    "    [\"West Virginia\", \"WV\", 3],\n",
    "    [\"Wisconsin\", \"WI\", 3],\n",
    "    [\"Wyoming\", \"WY\", 0],\n",
    "]\n",
    "state_taxtype_df = pd.DataFrame(\n",
    "    state_taxtype_list, columns=[\"State\", \"Abbrev\", \"TaxType\"]\n",
    ")\n",
    "state_taxtype_df[\"TaxType_str\"] = \"\"\n",
    "state_taxtype_df[\"TaxType_str\"][state_taxtype_df[\"TaxType\"]==0] = \\\n",
    "    \"No state labor income tax\"\n",
    "state_taxtype_df[\"TaxType_str\"][state_taxtype_df[\"TaxType\"]==1] = \\\n",
    "    \"Flat state income tax rate\"\n",
    "state_taxtype_df[\"TaxType_str\"][state_taxtype_df[\"TaxType\"]==2] = \\\n",
    "    \"Nearly flat state income tax rates\"\n",
    "state_taxtype_df[\"TaxType_str\"][state_taxtype_df[\"TaxType\"]==3] = \\\n",
    "    \"Progressive state income tax rates\"\n",
    "state_taxtype_df[\"TaxType_str_short\"] = \"\"\n",
    "state_taxtype_df[\"TaxType_str_short\"][state_taxtype_df[\"TaxType\"]==0] = \\\n",
    "    \"No income tax\"\n",
    "state_taxtype_df[\"TaxType_str_short\"][state_taxtype_df[\"TaxType\"]==1] = \\\n",
    "    \"Flat income tax rate\"\n",
    "state_taxtype_df[\"TaxType_str_short\"][state_taxtype_df[\"TaxType\"]==2] = \\\n",
    "    \"Nearly flat income tax rates\"\n",
    "state_taxtype_df[\"TaxType_str_short\"][state_taxtype_df[\"TaxType\"]==3] = \\\n",
    "    \"Progressive income tax rates\"\n",
    "state_taxtype_df[\"fill_color\"] = \"\"\n",
    "state_taxtype_df[\"fill_color\"][state_taxtype_df[\"TaxType\"]==0] = \"#D8D3D3\"\n",
    "state_taxtype_df[\"fill_color\"][state_taxtype_df[\"TaxType\"]==1] = \"red\"\n",
    "state_taxtype_df[\"fill_color\"][state_taxtype_df[\"TaxType\"]==2] = \"purple\"\n",
    "state_taxtype_df[\"fill_color\"][state_taxtype_df[\"TaxType\"]==3] = \"blue\"\n",
    "\n",
    "# Sort alphabetically by full state name\n",
    "state_taxtype_df.sort_values(\"State\", inplace=True, ignore_index=True)\n",
    "\n",
    "# Create sub-DataFrames for each tax type\n",
    "no_tax_states_df = \\\n",
    "    state_taxtype_df[state_taxtype_df[\"TaxType\"]==0].reset_index(drop=True)\n",
    "flat_tax_states_df = \\\n",
    "    state_taxtype_df[state_taxtype_df[\"TaxType\"]==1].reset_index(drop=True)\n",
    "nflat_tax_states_df = \\\n",
    "    state_taxtype_df[state_taxtype_df[\"TaxType\"]==2].reset_index(drop=True)\n",
    "prog_tax_states_df = \\\n",
    "    state_taxtype_df[state_taxtype_df[\"TaxType\"]==3].reset_index(drop=True)\n",
    "print(state_taxtype_df.groupby(\"TaxType\").count())\n",
    "\n",
    "# Save state_data_df as .csv\n",
    "state_taxtype_df.to_csv('./data/state_taxtype.csv', index=False)\n",
    "state_taxtype_df"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Print the no tax states\n",
    "no_tax_states_df"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Print the flat tax states\n",
    "flat_tax_states_df"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Print the nearly flat tax states\n",
    "nflat_tax_states_df"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Print the progressive tax states\n",
    "prog_tax_states_df"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create the Bokeh state map figure."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "fig1_title = (\n",
    "    \"Figure 1. Type of state employment income tax system as of January 1, \" +\n",
    "    \"2024\"\n",
    ")\n",
    "# fig1_title = \"\"\n",
    "output_file(\n",
    "    \"./images/state_taxtype_2024.html\", title=fig1_title, mode='inline'\n",
    ")\n",
    "output_notebook()\n",
    "\n",
    "# Download U.S. states shape files from US Census Bureau\n",
    "# https://www.census.gov/geographies/mapping-files/2018/geo/carto-boundary-file.html\n",
    "us_shapefile_path = (\"https://github.com/TheCGO/MT-FlatTax/raw/main/data/\" +\n",
    "                     \"cb_2018_us_state_20m/cb_2018_us_state_20m.shp\")\n",
    "gdf = gpd.GeoDataFrame.from_file(us_shapefile_path)\n",
    "gdf_json = gdf.to_json()\n",
    "gjson = json.loads(gdf_json)\n",
    "\n",
    "# Remove Puerto Rico from data\n",
    "del(gjson[\"features\"][7])\n",
    "\n",
    "# Alaska\n",
    "# Fix positive longitudes\n",
    "min_lat_ak = 180  # initial value that will be adjusted\n",
    "min_abs_lon_ak = 180  # initial value that will be adjusted\n",
    "coords_list = gjson[\"features\"][24][\"geometry\"][\"coordinates\"]\n",
    "for ind_isl, island in enumerate(coords_list):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        min_lat_ak = np.minimum(min_lat_ak, point[1])\n",
    "        if point[0] > 0:\n",
    "            gjson[\"features\"][24][\"geometry\"][\n",
    "                \"coordinates\"\n",
    "            ][ind_isl][0][ind_pnt][0] = -180 - (180 - point[0])\n",
    "        else:\n",
    "            min_abs_lon_ak = np.minimum(min_abs_lon_ak, -point[0])\n",
    "\n",
    "# Shrink the size of Alaska relative to its southestern most minimum lattitude\n",
    "# and longitude\n",
    "shrink_pct_ak = 0.65\n",
    "coords_list_ak = gjson[\"features\"][24][\"geometry\"][\"coordinates\"]\n",
    "for ind_isl, island in enumerate(coords_list_ak):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        gjson[\"features\"][24][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][0] = point[0] - shrink_pct_ak * (point[0] +\n",
    "                                                                min_abs_lon_ak)\n",
    "        gjson[\"features\"][24][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][1] = point[1] - shrink_pct_ak * (point[1] -\n",
    "                                                                min_lat_ak)\n",
    "\n",
    "# Move Alaska closer to the mainland such that the minimum minimum absolute\n",
    "# longitude and lattitude are (-127, 44)\n",
    "min_lat_ak_new = 44\n",
    "min_abs_lon_ak_new = 127\n",
    "for ind_isl, island in enumerate(coords_list):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        gjson[\"features\"][24][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][0] = point[0] + (min_abs_lon_ak -\n",
    "                                                min_abs_lon_ak_new)\n",
    "        gjson[\"features\"][24][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][1] = point[1] - (min_lat_ak - min_lat_ak_new)\n",
    "\n",
    "# Hawaii\n",
    "list_ind_hi = 47\n",
    "# Get minimum lattitude and minimum absolute longitude for Hawaii\n",
    "min_lat_hi = 180  # initial value that will be adjusted\n",
    "min_abs_lon_hi = 180  # initial value that will be adjusted\n",
    "coords_list = gjson[\"features\"][list_ind_hi][\"geometry\"][\"coordinates\"]\n",
    "for ind_isl, island in enumerate(coords_list):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        min_lat_hi = np.minimum(min_lat_hi, point[1])\n",
    "        min_abs_lon_hi = np.minimum(min_abs_lon_hi, -point[0])\n",
    "# print(\"Minimum lattitude for Hawaii is\", min_lat_hi)\n",
    "# print(\"Minimum absolute longitude for Hawaii is\", min_abs_lon_hi)\n",
    "\n",
    "# Increase the size of Hawaii\n",
    "incr_pct_hi = 0.4\n",
    "coords_list_hi = gjson[\"features\"][list_ind_hi][\"geometry\"][\"coordinates\"]\n",
    "for ind_isl, island in enumerate(coords_list_hi):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        gjson[\"features\"][list_ind_hi][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][0] = point[0] + incr_pct_hi * (point[0] +\n",
    "                                                              min_abs_lon_hi)\n",
    "        gjson[\"features\"][list_ind_hi][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][1] = point[1] + incr_pct_hi * (point[1] -\n",
    "                                                              min_lat_hi)\n",
    "\n",
    "# Move Hawaii closer to the mainland such that the minimum minimum absolute\n",
    "# longitude and lattitude are (-125, 27)\n",
    "min_lat_hi_new = 27.5\n",
    "min_abs_lon_hi_new = 124.5\n",
    "for ind_isl, island in enumerate(coords_list):\n",
    "    for ind_pnt, point in enumerate(island[0]):\n",
    "        gjson[\"features\"][list_ind_hi][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][0] = point[0] + (min_abs_lon_hi -\n",
    "                                                min_abs_lon_hi_new)\n",
    "        gjson[\"features\"][list_ind_hi][\"geometry\"][\n",
    "            \"coordinates\"\n",
    "        ][ind_isl][0][ind_pnt][1] = point[1] - (min_lat_hi - min_lat_hi_new)\n",
    "\n",
    "# Add a state box around Delaware abbreviation DE\n",
    "st_list_num = 2\n",
    "de_coord_list = [gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]]\n",
    "new_box_de = [[\n",
    "    [-75.4, 38.8],\n",
    "    [-72.4, 38.3],\n",
    "    [-72.4, 38.9],\n",
    "    [-70.2, 38.9],\n",
    "    [-70.2, 37.7],\n",
    "    [-72.4, 37.7],\n",
    "    [-72.4, 38.3]\n",
    "]]\n",
    "de_coord_list.append(new_box_de)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = de_coord_list\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"type\"] = \"MultiPolygon\"\n",
    "\n",
    "# Add a state box around Washington, DC (District of Columbia) abbreviation DC\n",
    "st_list_num = 35\n",
    "dc_coord_list = [gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]]\n",
    "new_box_dc = [[\n",
    "    [-77.0, 38.9],\n",
    "    [-73.3, 35.5],\n",
    "    [-73.3, 36.1],\n",
    "    [-71.1, 36.1],\n",
    "    [-71.1, 34.9],\n",
    "    [-73.3, 34.9],\n",
    "    [-73.3, 35.5]\n",
    "]]\n",
    "dc_coord_list.append(new_box_dc)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = dc_coord_list\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"type\"] = \"MultiPolygon\"\n",
    "\n",
    "# Add a state box around Massachusetts abbreviation MD\n",
    "st_list_num = 0\n",
    "md_coord_list = gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]\n",
    "new_box_md = [[\n",
    "    [-76.8, 39.3],\n",
    "    [-72.7, 37.0],\n",
    "    [-72.7, 37.6],\n",
    "    [-70.5, 37.6],\n",
    "    [-70.5, 36.4],\n",
    "    [-72.7, 36.4],\n",
    "    [-72.7, 37.0]\n",
    "]]\n",
    "md_coord_list.append(new_box_md)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = md_coord_list\n",
    "\n",
    "# Add a state box around Massachusetts abbreviation MA\n",
    "st_list_num = 29\n",
    "ma_coord_list = gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]\n",
    "new_box_ma = [[\n",
    "    [-71.7, 42.2],\n",
    "    [-68.5, 42.2],\n",
    "    [-68.5, 42.8],\n",
    "    [-66.3, 42.8],\n",
    "    [-66.3, 41.6],\n",
    "    [-68.5, 41.6],\n",
    "    [-68.5, 42.2]\n",
    "]]\n",
    "ma_coord_list.append(new_box_ma)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = ma_coord_list\n",
    "\n",
    "# Add a state box around New Jersey abbreviation NJ\n",
    "st_list_num = 34\n",
    "nj_coord_list = [gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]]\n",
    "new_box_nj = [[\n",
    "    [-74.4, 40.1],\n",
    "    [-72.0, 39.7],\n",
    "    [-72.0, 40.3],\n",
    "    [-69.8, 40.3],\n",
    "    [-69.8, 39.1],\n",
    "    [-72.0, 39.1],\n",
    "    [-72.0, 39.7]\n",
    "]]\n",
    "nj_coord_list.append(new_box_nj)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = nj_coord_list\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"type\"] = \"MultiPolygon\"\n",
    "\n",
    "# Add a state box around Rhode Island abbreviation RI\n",
    "st_list_num = 50\n",
    "ri_coord_list = gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"]\n",
    "new_box_ri = [[\n",
    "    [-71.5, 41.7],\n",
    "    [-69.5, 40.4],\n",
    "    [-69.5, 41.0],\n",
    "    [-67.3, 41.0],\n",
    "    [-67.3, 39.8],\n",
    "    [-69.5, 39.8],\n",
    "    [-69.5, 40.4]\n",
    "]]\n",
    "ri_coord_list.append(new_box_ri)\n",
    "gjson[\"features\"][st_list_num][\"geometry\"][\"coordinates\"] = ri_coord_list\n",
    "\n",
    "# Merge the state tax type data into gjson for each state\n",
    "state_taxtype_df\n",
    "for ind_st, state in enumerate(gjson[\"features\"]):\n",
    "    st_abbrev = state[\"properties\"][\"STUSPS\"]\n",
    "    state[\"properties\"][\"tax_type\"] = state_taxtype_df[\n",
    "        state_taxtype_df[\"Abbrev\"]==st_abbrev\n",
    "    ][\"TaxType_str_short\"].iloc[0]\n",
    "\n",
    "tax_type_labels = [\n",
    "    'No income tax', 'Flat income tax rate', 'Nearly flat income tax rates',\n",
    "    'Progressive income tax rates'\n",
    "]\n",
    "tax_type_colors = [\"white\", \"red\", \"purple\", \"blue\"]\n",
    "\n",
    "source_shapes = {}\n",
    "for category in tax_type_labels:\n",
    "    source_shapes[category] = {\"type\": \"FeatureCollection\", \"features\": []}\n",
    "\n",
    "for item in gjson[\"features\"]:\n",
    "    source_shapes[item[\"properties\"][\"tax_type\"]]['features'].append(item)\n",
    "\n",
    "TOOLS = \"pan, box_zoom, wheel_zoom, hover, save, reset, help\"\n",
    "\n",
    "fig1 = figure(\n",
    "    title=fig1_title,\n",
    "    height=500,\n",
    "    width=1050,\n",
    "    tools=TOOLS,\n",
    "    # tooltips=[\n",
    "    #     (\"State\", @state_names), (\"Tax type\", @tax_type)\n",
    "    # ]\n",
    "    # match_aspect = True,\n",
    "    min_border = 0,\n",
    "    x_axis_location = None, y_axis_location = None,\n",
    "    toolbar_location=\"right\"\n",
    ")\n",
    "fig1.title.text_font_size = \"15pt\"\n",
    "fig1.toolbar.logo = None\n",
    "fig1.grid.grid_line_color = None\n",
    "\n",
    "cmap = CategoricalColorMapper(\n",
    "    palette=tax_type_colors, factors=tax_type_labels\n",
    ")\n",
    "for category in tax_type_labels:\n",
    "    source_shape_1 = GeoJSONDataSource(\n",
    "        geojson = json.dumps(source_shapes[category])\n",
    "    )\n",
    "    fig1.patches(\n",
    "        'xs', 'ys', source=source_shape_1, fill_alpha=0.7,\n",
    "        fill_color = {'field': 'tax_type', 'transform': cmap},\n",
    "        line_color ='black', line_width=1.0, line_alpha=0.3,\n",
    "        hover_line_color=\"black\", hover_line_width=3.0, legend_label=category)\n",
    "\n",
    "    hover = fig1.select_one(HoverTool)\n",
    "    hover.point_policy = \"follow_mouse\"\n",
    "    hover.tooltips = [\n",
    "        (\"State\", \"@NAME\"),\n",
    "        (\"Tax type\", \"@tax_type\")\n",
    "    ]\n",
    "\n",
    "# Add 2-letter state abbreviation labels. See Bokeh documentation for labels at\n",
    "# https://docs.bokeh.org/en/latest/docs/user_guide/basic/annotations.html.\n",
    "label_lon_lat =[\n",
    "    [\"AL\",  -87.40, 32.10],\n",
    "    [\"AK\", -135.00, 48.30],\n",
    "    [\"AZ\", -112.40, 34.00],\n",
    "    [\"AR\",  -93.20, 34.30],\n",
    "    [\"CA\", -121.00, 37.00],\n",
    "    [\"CO\", -106.50, 38.50],\n",
    "    [\"CT\",  -73.40, 41.15],\n",
    "    [\"DE\",  -72.10, 37.80],\n",
    "    [\"DC\",  -73.00, 35.00],\n",
    "    [\"FL\",  -82.40, 28.00],\n",
    "    [\"GA\",  -84.20, 32.20],\n",
    "    [\"HI\", -125.00, 29.00],\n",
    "    [\"ID\", -115.00, 43.00],\n",
    "    [\"IL\",  -89.60, 39.50],\n",
    "    [\"IN\",  -86.90, 39.60],\n",
    "    [\"IA\",  -94.40, 41.60],\n",
    "    [\"KS\",  -99.50, 38.00],\n",
    "    [\"KY\",  -86.00, 37.00],\n",
    "    [\"LA\",  -93.00, 30.20],\n",
    "    [\"ME\",  -70.00, 44.50],\n",
    "    [\"MD\",  -72.40, 36.50],\n",
    "    [\"MA\",  -68.20, 41.80],\n",
    "    [\"MI\",  -85.40, 42.70],\n",
    "    [\"MN\",  -95.30, 45.50],\n",
    "    [\"MS\",  -90.60, 32.10],\n",
    "    [\"MO\",  -93.50, 38.00],\n",
    "    [\"MT\", -110.50, 46.50],\n",
    "    [\"NE\", -100.50, 41.00],\n",
    "    [\"NV\", -118.00, 39.00],\n",
    "    [\"NH\",  -72.45, 42.70],\n",
    "    [\"NM\", -107.00, 34.00],\n",
    "    [\"NJ\",  -71.60, 39.20],\n",
    "    [\"NY\",  -76.00, 42.50],\n",
    "    [\"NC\",  -79.20, 35.00],\n",
    "    [\"ND\", -101.50, 46.80],\n",
    "    [\"OH\",  -83.80, 39.90],\n",
    "    [\"OK\",  -98.00, 35.00],\n",
    "    [\"OR\", -121.50, 43.50],\n",
    "    [\"PA\",  -78.50, 40.40],\n",
    "    [\"RI\",  -69.00, 39.90],\n",
    "    [\"SC\",  -81.50, 33.30],\n",
    "    [\"SD\", -101.00, 44.00],\n",
    "    [\"TN\",  -87.10, 35.40],\n",
    "    [\"TX\", -100.00, 31.00],\n",
    "    [\"UT\", -112.50, 39.00],\n",
    "    [\"VT\",  -73.20, 44.10],\n",
    "    [\"VA\",  -79.00, 37.10],\n",
    "    [\"WA\", -121.00, 47.00],\n",
    "    [\"WV\",  -81.90, 38.00],\n",
    "    [\"WI\",  -90.40, 44.00],\n",
    "    [\"WY\", -108.50, 42.50]\n",
    "]\n",
    "label_abbrev = [state[0] for state in label_lon_lat]\n",
    "label_lon = [state[1] for state in label_lon_lat]\n",
    "label_lat = [state[2] for state in label_lon_lat]\n",
    "state_cds = ColumnDataSource(data=dict(\n",
    "    lon=label_lon,\n",
    "    lat=label_lat,\n",
    "    abbrev=label_abbrev\n",
    "))\n",
    "\n",
    "state_labels = LabelSet(\n",
    "    x='lon', y='lat', text='abbrev', text_font_size=\"9pt\",\n",
    "    text_font_style=\"bold\", x_offset=0, y_offset=0, source=state_cds\n",
    ")\n",
    "\n",
    "fig1.add_layout(state_labels)\n",
    "\n",
    "# Legend properties\n",
    "fig1.legend.click_policy = 'mute'\n",
    "fig1.legend.location = \"center_left\"\n",
    "\n",
    "fig1.add_layout(\n",
    "    Title(\n",
    "        text=\"  Source: Richard W. Evans (@RickEcon), updated March 30, 2024.\",\n",
    "        align=\"left\",\n",
    "        text_font_size=\"3mm\",\n",
    "        text_font_style=\"italic\",\n",
    "    ),\n",
    "    \"below\"\n",
    ")\n",
    "show(fig1)"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "## 2. Montana individual income tax rate landscape\n",
    "This section contains the code for creating Figures 2 and 3."
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 2.1. Figure 2. Montana current progressive marginal tax rates on employment income versus proposed 5.2% flat tax"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create Bokeh plot of Figure 2 current vs proposed flat tax marginal rates\n",
    "fig2_title = (\n",
    "    \"Fig. 2. Montana current progressive marginal tax rates on employment \" +\n",
    "    \"income versus proposed 5.2% flat tax\"\n",
    ")\n",
    "# fig2_title = \"\"\n",
    "filename2 = \"./images/CurrReformTaxRates.html\"\n",
    "output_file(filename2, title=fig2_title, mode='inline')\n",
    "output_notebook()\n",
    "\n",
    "# Create data objects for plot\n",
    "flat_tax_rate = 0.052\n",
    "curr_tax_rates = [0.047, 0.059]\n",
    "min_marg_tax_rate_toplot = 0.018\n",
    "max_marg_tax_rate_toplot = 0.065\n",
    "\n",
    "# Cheap trick to get the y-axis to only show from min_marg_tax_rate_toplot to\n",
    "# max_margin_tax_rate_toplot\n",
    "flat_tax_rate_adj = flat_tax_rate - min_marg_tax_rate_toplot\n",
    "curr_tax_rates_adj = [x - min_marg_tax_rate_toplot for x in curr_tax_rates]\n",
    "min_marg_tax_rate_toplot_adj = (min_marg_tax_rate_toplot -\n",
    "                                min_marg_tax_rate_toplot)\n",
    "max_marg_tax_rate_toplot_adj = (max_marg_tax_rate_toplot -\n",
    "                                min_marg_tax_rate_toplot)\n",
    "\n",
    "# Create label for under each bar on the x-axis\n",
    "bar_under_labels = [\n",
    "    \"$0 to $41k, Married \\n $0 to $30,750k for Head of Household \\n $0 to $20,500 for other filer types\",\n",
    "    \"Greater than $41K, Married \\n greater than $30,750 for Head of Household \\n greater than $20,500 for other filer types\",\n",
    "]\n",
    "\n",
    "fig2 = figure(\n",
    "    height=550,\n",
    "    width=800,\n",
    "    x_axis_label=\"Tax bracket income ranges\",\n",
    "    y_axis_label=\"Statutory marginal tax rate\",\n",
    "    x_range=bar_under_labels,\n",
    "    y_range=(min_marg_tax_rate_toplot, max_marg_tax_rate_toplot),\n",
    "    title=fig2_title,\n",
    "    tools=[\"save\", \"help\"],\n",
    "    toolbar_location=\"right\"\n",
    ")\n",
    "fig2.title.text_font_size = \"10.5pt\"\n",
    "fig2.toolbar.logo = None\n",
    "\n",
    "vbar_curr = fig2.vbar(\n",
    "    x=bar_under_labels, top=curr_tax_rates, color=\"steelblue\", width=0.7,\n",
    "    border_radius=8\n",
    ")\n",
    "fig2.xgrid.grid_line_color = None\n",
    "\n",
    "# Dashed horizontal line at flat tax 0.052 or 5.2% with fill in shading below\n",
    "flat_dash = fig2.line(\n",
    "    x=[0, 3],\n",
    "    y=[flat_tax_rate, flat_tax_rate],\n",
    "    color=\"darkblue\",\n",
    "    line_width=3,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.5,\n",
    ")\n",
    "fig2.vbar(\n",
    "    x=1.5, top=flat_tax_rate, color=\"powderblue\", width=3.0, level='underlay'\n",
    ")\n",
    "\n",
    "# Add custom y-axis major tick labels\n",
    "fig2.yaxis.major_label_overrides = {\n",
    "    0.02: '2%', 0.03: '3%', 0.04: '4%', 0.05: '5%', 0.06: '6%'\n",
    "}\n",
    "\n",
    "# Add column height in percent at top center inside of each bar\n",
    "label_bar1 = Label(\n",
    "    x=0.45, y=0.042, text='4.7%', x_units='data', y_units='data',\n",
    "    text_font_size='12pt', text_color='white'\n",
    ")\n",
    "fig2.add_layout(label_bar1)\n",
    "label_bar2 = Label(\n",
    "    x=1.45, y=0.055, text='5.9%', x_units='data', y_units='data',\n",
    "    text_font_size='12pt', text_color='white'\n",
    ")\n",
    "fig2.add_layout(label_bar2)\n",
    "label_flat = Label(\n",
    "    x=0.75, y=0.0522, text='5.2% flat tax rate', x_units='data',\n",
    "    y_units='data', text_font_size='12pt', text_color='darkblue'\n",
    ")\n",
    "fig2.add_layout(label_flat)\n",
    "\n",
    "# Add legend\n",
    "legend = Legend(\n",
    "    items=[\n",
    "        (\"Current policy progressive tax rates\", [vbar_curr]),\n",
    "        (\"Proposed flat tax rate\", [flat_dash])\n",
    "    ],\n",
    "    location=\"center\",\n",
    ")\n",
    "fig2.add_layout(legend, \"above\")\n",
    "fig2.legend.orientation = \"horizontal\"\n",
    "fig2.legend.spacing = 20\n",
    "\n",
    "# Add note text below figure\n",
    "fig2.add_layout(\n",
    "    Title(\n",
    "        text=(\n",
    "            \"Note: The tax bracket income ranges can be found under each bar.\"\n",
    "        ),\n",
    "        align=\"left\",\n",
    "        text_font_size=\"3mm\",\n",
    "        text_font_style=\"italic\",\n",
    "    ),\n",
    "    \"below\",\n",
    ")\n",
    "\n",
    "show(fig2)"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 2.1. Figure 3. Montana current standard deduction rate and max versus proposed increases"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create Bokeh plot of Figure 3a current vs proposed flat tax standard\n",
    "# deduction changes to min, max, and rate for filer type Married filing jointly\n",
    "fig3a_title = (\n",
    "    \"Fig. 3a. Proposed change in MT standard deduction rate, min, and max \" +\n",
    "    \"for filer type Married Filing Jointly\"\n",
    ")\n",
    "# fig3a_title = \"\"\n",
    "filename3a = \"./images/CurrReformStdDeduc_a.html\"\n",
    "output_file(filename3a, title=fig3a_title, mode='inline')\n",
    "output_notebook()\n",
    "\n",
    "# Create data series for plot\n",
    "rate_base = 0.20\n",
    "min_base = 4_520\n",
    "max_base = 10_180\n",
    "min_agi_max_base = min_base / rate_base\n",
    "max_agi_min_base = max_base / rate_base\n",
    "\n",
    "rate_reform = 0.27\n",
    "min_reform = 5_420\n",
    "max_reform = 14_180\n",
    "min_agi_max_reform = min_reform / rate_reform\n",
    "max_agi_min_reform = max_reform / rate_reform\n",
    "\n",
    "min_xval = min_agi_max_reform - 4_000\n",
    "max_xval = max_agi_min_reform + 4_000\n",
    "min_yval = 2_000\n",
    "max_yval = 15_500\n",
    "\n",
    "fig3a = figure(\n",
    "    height=500,\n",
    "    width=800,\n",
    "    x_axis_label=\"MT adjusted gross income\",\n",
    "    y_axis_label=\"MT standard deduction\",\n",
    "    y_range=(\n",
    "        min_yval,\n",
    "        max_yval\n",
    "    ),\n",
    "    x_range=(\n",
    "        min_xval,\n",
    "        max_xval\n",
    "    ),\n",
    "    tools=[\n",
    "        \"save\",\n",
    "        \"hover\",\n",
    "        \"help\",\n",
    "    ],\n",
    "    toolbar_location=\"right\",\n",
    ")\n",
    "fig3a.toolbar.logo = None\n",
    "\n",
    "l_base = fig3a.line(\n",
    "    x=[min_xval, min_agi_max_base, max_agi_min_base, max_xval],\n",
    "    y=[min_base, min_base, max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_base = fig3a.line(\n",
    "    x=[min_agi_max_base, min_agi_max_base],\n",
    "    y=[min_yval, min_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_base = fig3a.line(\n",
    "    x=[max_agi_min_base, max_agi_min_base],\n",
    "    y=[min_yval, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3a.line(\n",
    "    x=[min_xval, max_agi_min_base],\n",
    "    y=[max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "l_reform = fig3a.line(\n",
    "    x=[min_xval, min_agi_max_reform, max_agi_min_reform, max_xval],\n",
    "    y=[min_reform, min_reform, max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_reform = fig3a.line(\n",
    "    x=[min_agi_max_reform, min_agi_max_reform],\n",
    "    y=[min_yval, min_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_reform = fig3a.line(\n",
    "    x=[max_agi_min_reform, max_agi_min_reform],\n",
    "    y=[min_yval, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3a.line(\n",
    "    x=[min_xval, max_agi_min_reform],\n",
    "    y=[max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "# Add title\n",
    "fig3a.add_layout(\n",
    "    Title(\n",
    "        text=fig3a_title,\n",
    "        text_font_style=\"bold\",\n",
    "        text_font_size=\"11pt\",\n",
    "        align=\"center\",\n",
    "    ),\n",
    "    \"above\",\n",
    ")\n",
    "\n",
    "# Add legend\n",
    "legend = Legend(\n",
    "    items=[\n",
    "        (\"Reform: rate=0.27\", [l_reform]),\n",
    "        (\"Baseline: rate=0.20\", [l_base]),\n",
    "    ],\n",
    "    # location=\"center\",\n",
    ")\n",
    "fig3a.add_layout(legend)\n",
    "fig3a.legend.location = \"bottom_center\"\n",
    "fig3a.legend.click_policy = \"mute\"\n",
    "\n",
    "# Customize the x-axis and y-axis ticks and tick lables and gridlines\n",
    "fig3a.xaxis.ticker = [\n",
    "    0, 20_074, 22_600, 30_000, 40_000, 50_900, 52_519\n",
    "]\n",
    "fig3a.xaxis.major_label_overrides = {\n",
    "    0: '$0', 20_074: '$20.1k', 22_600: '$22.6k', 30_000: '$30.0k',\n",
    "    40_000: '$40.0k', 50_900: '$50.9k', 52_519: '$52.5k'\n",
    "}\n",
    "fig3a.yaxis.ticker = [4520, 5420, 10180, 14180]\n",
    "fig3a.yaxis.major_label_overrides = {\n",
    "    4520: '$4,520', 5420: '$5,420', 10180: '$10,180', 14180: '$14,180'\n",
    "}\n",
    "\n",
    "show(fig3a)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create Bokeh plot of Figure 3b current vs proposed flat tax standard\n",
    "# deduction changes to min, max, and rate for filer type Head of Household\n",
    "fig3b_title = (\n",
    "    \"Fig. 3b. Proposed change in MT standard deduction rate, min, and max \" +\n",
    "    \"for filer type Head of Household\"\n",
    ")\n",
    "# fig3b_title = \"\"\n",
    "filename3b = \"./images/CurrReformStdDeduc_b.html\"\n",
    "output_file(filename3b, title=fig3b_title, mode='inline')\n",
    "output_notebook()\n",
    "\n",
    "# Create data series for plot\n",
    "rate_base = 0.20\n",
    "min_base = 4_520\n",
    "max_base = 10_180\n",
    "min_agi_max_base = min_base / rate_base\n",
    "max_agi_min_base = max_base / rate_base\n",
    "\n",
    "rate_reform = 0.27\n",
    "min_reform = 5_020\n",
    "max_reform = 14_180\n",
    "min_agi_max_reform = min_reform / rate_reform\n",
    "max_agi_min_reform = max_reform / rate_reform\n",
    "\n",
    "min_xval = min_agi_max_reform - 4_000\n",
    "max_xval = max_agi_min_reform + 4_000\n",
    "min_yval = 2_000\n",
    "max_yval = 15_500\n",
    "\n",
    "fig3b = figure(\n",
    "    height=500,\n",
    "    width=800,\n",
    "    x_axis_label=\"MT adjusted gross income\",\n",
    "    y_axis_label=\"MT standard deduction\",\n",
    "    y_range=(\n",
    "        min_yval,\n",
    "        max_yval\n",
    "    ),\n",
    "    x_range=(\n",
    "        min_xval,\n",
    "        max_xval\n",
    "    ),\n",
    "    tools=[\n",
    "        \"save\",\n",
    "        \"hover\",\n",
    "        \"help\",\n",
    "    ],\n",
    "    toolbar_location=\"right\",\n",
    ")\n",
    "fig3b.toolbar.logo = None\n",
    "\n",
    "l_base = fig3b.line(\n",
    "    x=[min_xval, min_agi_max_base, max_agi_min_base, max_xval],\n",
    "    y=[min_base, min_base, max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_base = fig3b.line(\n",
    "    x=[min_agi_max_base, min_agi_max_base],\n",
    "    y=[min_yval, min_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_base = fig3b.line(\n",
    "    x=[max_agi_min_base, max_agi_min_base],\n",
    "    y=[min_yval, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3b.line(\n",
    "    x=[min_xval, max_agi_min_base],\n",
    "    y=[max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "l_reform = fig3b.line(\n",
    "    x=[min_xval, min_agi_max_reform, max_agi_min_reform, max_xval],\n",
    "    y=[min_reform, min_reform, max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_reform = fig3b.line(\n",
    "    x=[min_agi_max_reform, min_agi_max_reform],\n",
    "    y=[min_yval, min_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_reform = fig3b.line(\n",
    "    x=[max_agi_min_reform, max_agi_min_reform],\n",
    "    y=[min_yval, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3b.line(\n",
    "    x=[min_xval, max_agi_min_reform],\n",
    "    y=[max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "# Add title\n",
    "fig3b.add_layout(\n",
    "    Title(\n",
    "        text=fig3b_title,\n",
    "        text_font_style=\"bold\",\n",
    "        text_font_size=\"11pt\",\n",
    "        align=\"center\",\n",
    "    ),\n",
    "    \"above\",\n",
    ")\n",
    "\n",
    "# Add legend\n",
    "legend = Legend(\n",
    "    items=[\n",
    "        (\"Reform: rate=0.27\", [l_reform]),\n",
    "        (\"Baseline: rate=0.20\", [l_base]),\n",
    "    ],\n",
    "    # location=\"center\",\n",
    ")\n",
    "fig3b.add_layout(legend)\n",
    "fig3b.legend.location = \"bottom_center\"\n",
    "fig3b.legend.click_policy = \"mute\"\n",
    "\n",
    "# Customize the x-axis and y-axis ticks and tick lables and gridlines\n",
    "fig3b.xaxis.ticker = [\n",
    "    0, 18_593, 22_600, 30_000, 40_000, 50_900, 52_519\n",
    "]\n",
    "fig3b.xaxis.major_label_overrides = {\n",
    "    0: '$0', 18_593: '$18.6k', 22_600: '$22.6k', 30_000: '$30.0k',\n",
    "    40_000: '$40.0k', 50_900: '$50.9k', 52_519: '$52.5k'\n",
    "}\n",
    "fig3b.yaxis.ticker = [4520, 5020, 10180, 14180]\n",
    "fig3b.yaxis.major_label_overrides = {\n",
    "    4520: '$4,520', 5020: '$5,020', 10180: '$10,180', 14180: '$14,180'\n",
    "}\n",
    "\n",
    "show(fig3b)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create Bokeh plot of Figure 3c current vs proposed flat tax standard\n",
    "# deduction changes to min, max, and rate for filer types Married filing\n",
    "# separately, Single, and Widow\n",
    "fig3c_title = (\n",
    "    \"Fig. 3c. Proposed change in MT standard deduction rate, min, and max \" +\n",
    "    \"for filer types Married Filing Separately, Single, and Widow\"\n",
    ")\n",
    "# fig3c_title = \"\"\n",
    "filename3c = \"./images/CurrReformStdDeduc_c.html\"\n",
    "output_file(filename3c, title=fig3c_title, mode='inline')\n",
    "output_notebook()\n",
    "\n",
    "# Create data series for plot\n",
    "rate_base = 0.20\n",
    "min_base = 2_260\n",
    "max_base = 5_090\n",
    "min_agi_max_base = min_base / rate_base\n",
    "max_agi_min_base = max_base / rate_base\n",
    "\n",
    "rate_reform = 0.27\n",
    "min_reform = 2_760\n",
    "max_reform = 7_090\n",
    "min_agi_max_reform = min_reform / rate_reform\n",
    "max_agi_min_reform = max_reform / rate_reform\n",
    "\n",
    "min_xval = min_agi_max_base - 3_000\n",
    "max_xval = max_agi_min_base + 3_000\n",
    "min_yval = 1_000\n",
    "max_yval = 8_500\n",
    "\n",
    "fig3c = figure(\n",
    "    height=500,\n",
    "    width=800,\n",
    "    x_axis_label=\"MT adjusted gross income\",\n",
    "    y_axis_label=\"MT standard deduction\",\n",
    "    y_range=(\n",
    "        min_yval,\n",
    "        max_yval\n",
    "    ),\n",
    "    x_range=(\n",
    "        min_xval,\n",
    "        max_xval\n",
    "    ),\n",
    "    tools=[\n",
    "        \"save\",\n",
    "        \"hover\",\n",
    "        \"help\",\n",
    "    ],\n",
    "    toolbar_location=\"right\",\n",
    ")\n",
    "fig3c.toolbar.logo = None\n",
    "\n",
    "l_base = fig3c.line(\n",
    "    x=[min_xval, min_agi_max_base, max_agi_min_base, max_xval],\n",
    "    y=[min_base, min_base, max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_base = fig3c.line(\n",
    "    x=[min_agi_max_base, min_agi_max_base],\n",
    "    y=[min_yval, min_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_base = fig3c.line(\n",
    "    x=[max_agi_min_base, max_agi_min_base],\n",
    "    y=[min_yval, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3c.line(\n",
    "    x=[min_xval, max_agi_min_base],\n",
    "    y=[max_base, max_base],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "l_reform = fig3c.line(\n",
    "    x=[min_xval, min_agi_max_reform, max_agi_min_reform, max_xval],\n",
    "    y=[min_reform, min_reform, max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_min_agi_max_reform = fig3c.line(\n",
    "    x=[min_agi_max_reform, min_agi_max_reform],\n",
    "    y=[min_yval, min_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_max_agi_min_reform = fig3c.line(\n",
    "    x=[max_agi_min_reform, max_agi_min_reform],\n",
    "    y=[min_yval, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l_base_max_dashed = fig3c.line(\n",
    "    x=[min_xval, max_agi_min_reform],\n",
    "    y=[max_reform, max_reform],\n",
    "    color=\"red\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "# Add title\n",
    "fig3c.add_layout(\n",
    "    Title(\n",
    "        text=fig3c_title,\n",
    "        text_font_style=\"bold\",\n",
    "        text_font_size=\"9pt\",\n",
    "        align=\"center\",\n",
    "    ),\n",
    "    \"above\",\n",
    ")\n",
    "\n",
    "# Add legend\n",
    "legend = Legend(\n",
    "    items=[\n",
    "        (\"Reform: rate=0.27\", [l_reform]),\n",
    "        (\"Baseline: rate=0.20\", [l_base]),\n",
    "    ],\n",
    "    # location=\"center\",\n",
    ")\n",
    "fig3c.add_layout(legend)\n",
    "fig3c.legend.location = \"bottom_center\"\n",
    "fig3c.legend.click_policy = \"mute\"\n",
    "\n",
    "# Customize the x-axis and y-axis ticks and tick lables and gridlines\n",
    "fig3c.xaxis.ticker = [\n",
    "    0, 5_000, 10_222, 11_300, 15_000, 20_000, 25_450, 26_259, 30_000\n",
    "]\n",
    "fig3c.xaxis.major_label_overrides = {\n",
    "    0: '$0', 5_000: '$5k', 10_222: '$10.2k', 11_300: '$11.3k', 15_000: '$15k',\n",
    "    20_000: '$20k', 25_450: '$25.5k', 26_259: '$26.3k', 30_000: '$30k'\n",
    "}\n",
    "fig3c.yaxis.ticker = [2260, 2760, 5090, 7090]\n",
    "fig3c.yaxis.major_label_overrides = {\n",
    "    2260: '$2,260', 2760: '$2,760', 5090: '$5,090', 7090: '$7,090'\n",
    "}\n",
    "\n",
    "show(fig3c)"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "## 3. Effects of the flat tax reform on Montana tax filers\n",
    "### 3.1. Define the 12 filer types\n",
    "These 12 filer types are detailed in Appendix C of the paper.\n",
    "\n",
    "#### 3.1.1. Define the three single filer types\n",
    "Single, no kids, low income (household before-tax income = $13,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_sgl_low = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"0\"},\n",
    "            \"employment_income\": {\"2024\": \"13000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"200\"},\n",
    "        },\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"400\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"5000\"},\n",
    "            \"phone_cost\": {\"2024\": \"500\"},\n",
    "            \"spm_unit_id\": {\"2024\": \"0\"},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Single no kids, middle income (household before-tax income = $40,000)\n"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_sgl_mid = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"employment_income\": {\"2024\": \"40000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"1000\"},\n",
    "        },\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"700\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"15000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1200\"},\n",
    "            \"spm_unit_id\": {\"2024\": \"0\"},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Single, no kids, high income (household before-tax income = $90,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_sgl_high = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"8000\"},\n",
    "            \"employment_income\": {\"2024\": \"90000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"2000\"},\n",
    "        },\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"1200\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"30000\"},\n",
    "            \"phone_cost\": {\"2024\": \"2000\"},\n",
    "            \"spm_unit_id\": {\"2024\": \"0\"},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "#### 3.1.2. Define the three head of household filer types\n",
    "Head of household, 2 kids, low income (household before-tax income = $18,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_hoh_low = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"0\"},\n",
    "            \"employment_income\": {\"2024\": \"20000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"500\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"500\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"1000\"},\n",
    "            \"housing_cost\": {\"2024\": \"9000\"},\n",
    "            \"phone_cost\": {\"2024\": \"600\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Head of household, 2 kids, middle income (household before-tax income = $60,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_hoh_mid = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"employment_income\": {\"2024\": \"60000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"2000\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"800\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"2000\"},\n",
    "            \"housing_cost\": {\"2024\": \"20000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1000\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Head of household, 2 kids, high income (household before-tax income = $150,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_hoh_high = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"15000\"},\n",
    "            \"employment_income\": {\"2024\": \"150000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"3000\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"1200\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"3000\"},\n",
    "            \"housing_cost\": {\"2024\": \"36000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1800\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "#### 3.1.3. Define the six married filing jointly filer types\n",
    "Married filing jointly, 0 kids, low income (household before-tax income = $22,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_0_low = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"0\"},\n",
    "            \"employment_income\": {\"2024\": \"12000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"400\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"10000\"},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"500\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"6000\"},\n",
    "            \"phone_cost\": {\"2024\": \"800\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Married filing jointly, 0 kids, middle income (household before-tax income = $60,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_0_mid = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"employment_income\": {\"2024\": \"35000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"1800\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"25000\"},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"900\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"18000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1200\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Married filing jointly, 0 kids, high income (household before-tax income = $160,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_0_high = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"16000\"},\n",
    "            \"employment_income\": {\"2024\": \"90000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"3000\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"70000\"},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"1200\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"36000\"},\n",
    "            \"phone_cost\": {\"2024\": \"2000\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Married filing jointly, 2 kids, low income (household before-tax income = $25,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_2_low = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"0\"},\n",
    "            \"employment_income\": {\"2024\": \"25000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"600\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"0\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"500\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"1000\"},\n",
    "            \"housing_cost\": {\"2024\": \"10000\"},\n",
    "            \"phone_cost\": {\"2024\": \"800\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Married filing jointly, 2 kids, middle income (household before-tax income = $70,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_2_mid = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2500\"},\n",
    "            \"employment_income\": {\"2024\": \"40000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"2500\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"30000\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"900\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"2200\"},\n",
    "            \"housing_cost\": {\"2024\": \"22000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1500\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Married filing jointly, 2 kids, high income (household before-tax income = $200,000)"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_2_high = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"20000\"},\n",
    "            \"employment_income\": {\"2024\": \"100000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"3500\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "            \"employment_income\": {\"2024\": \"100000\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"1200\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"3000\"},\n",
    "            \"housing_cost\": {\"2024\": \"36000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1800\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    }\n",
    "}"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 3.2. Run all baseline and reform simulations"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create baseline (no change) parameters\n",
    "def modify_parameters_b(parameters):\n",
    "    \"\"\"\n",
    "    Baseline reform is to not modify the parameters.\n",
    "    \"\"\"\n",
    "    pass\n",
    "    return parameters\n",
    "\n",
    "\n",
    "# Create  baseline (no change) reform\n",
    "class reform_b(Reform):\n",
    "    def apply(self):\n",
    "        self.modify_parameters(modify_parameters_b)\n",
    "\n",
    "\n",
    "# Define the parameters that change in the reform\n",
    "def modify_parameters_1(parameters):\n",
    "    # Defining flat tax\n",
    "    parameters.gov.states.mt.tax.income.rates.joint[0].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.joint[1].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.head_of_household[0].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.head_of_household[1].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.separate[0].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.separate[1].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.single[0].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.rates.single[1].rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.052\n",
    "    )\n",
    "    # Increasing the standard deduction rate\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.rate.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=0.27\n",
    "    )\n",
    "    # Increasing the standard deduction minimum\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.min.JOINT.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=5_420\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.min.HEAD_OF_HOUSEHOLD.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=5_020\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.min.WIDOW.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=2_760\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.min.SINGLE.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=2_760\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.min.SEPARATE.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=2_760\n",
    "    )\n",
    "    # Increasing the standard deduction max\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.max.JOINT.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=14_180\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.max.HEAD_OF_HOUSEHOLD.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=14_180\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.max.WIDOW.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=7_090\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.max.SINGLE.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=7_090\n",
    "    )\n",
    "    parameters.gov.states.mt.tax.income.deductions.standard.max.SEPARATE.update(\n",
    "        start=instant(\"2024-01-01\"), stop=instant(\"2028-12-31\"), value=7_090\n",
    "    )\n",
    "\n",
    "    return parameters\n",
    "\n",
    "\n",
    "class reform_1(Reform):\n",
    "    def apply(self):\n",
    "        self.modify_parameters(modify_parameters_1)\n",
    "\n",
    "\n",
    "def calculate_base_reform(sim_name, base_reform, reform, situation):\n",
    "    print(\"Simulating baseline scenario for:\", sim_name)\n",
    "    simulation_b = Simulation(reform=base_reform, situation=situation)\n",
    "    # simulation_b.trace = True\n",
    "    income_before_tax = sum(simulation_b.calculate(\"employment_income\", 2024))\n",
    "    income_after_tax_b = simulation_b.calculate(\"household_net_income\", 2024)[0]\n",
    "    mt_net_tax_liability_b = simulation_b.calculate(\"mt_income_tax\", 2024)[0]\n",
    "    print(\"Simulating reform scenario for:\", sim_name)\n",
    "    simulation_r = Simulation(reform=reform, situation=situation)\n",
    "    # simulation_r.trace = True\n",
    "    income_after_tax_r = simulation_r.calculate(\"household_net_income\", 2024)[0]\n",
    "    mt_net_tax_liability_r = simulation_r.calculate(\"mt_income_tax\", 2024)[0]\n",
    "    mt_net_tax_liab_dol_chg = mt_net_tax_liability_r - mt_net_tax_liability_b\n",
    "    mt_net_tax_liab_pct_chg = (mt_net_tax_liab_dol_chg /\n",
    "                               np.absolute(mt_net_tax_liability_b))\n",
    "    print(\"\")\n",
    "    return (\n",
    "        income_before_tax, income_after_tax_b, mt_net_tax_liability_b,\n",
    "        income_after_tax_r, mt_net_tax_liability_r, mt_net_tax_liab_dol_chg,\n",
    "        mt_net_tax_liab_pct_chg\n",
    "    )\n",
    "\n",
    "simulations = [\n",
    "    ('Single, no kids, low income', situation_sgl_low),\n",
    "    ('Single, no kids, middle income', situation_sgl_mid),\n",
    "    ('Single, no kids, high income', situation_sgl_high),\n",
    "    ('Married filing jointly, no kids, low income', situation_mar_0_low),\n",
    "    ('Married filing jointly, no kids, middle income', situation_mar_0_mid),\n",
    "    ('Married filing jointly, no kids, high income', situation_mar_0_high),\n",
    "    ('Head of household, 2 kids, low income', situation_hoh_low),\n",
    "    ('Head of household, 2 kids, middle income', situation_hoh_mid),\n",
    "    ('Head of household, 2 kids, high income', situation_hoh_high),\n",
    "    ('Married, 2 kids, low income', situation_mar_2_low),\n",
    "    ('Married, 2 kids, middle income', situation_mar_2_mid),\n",
    "    ('Married, 2 kids, high income', situation_mar_2_high),\n",
    "]\n",
    "\n",
    "results = []\n",
    "\n",
    "# Loop through each simulation\n",
    "for sim_name, situation in simulations:\n",
    "    # Calculate before_tax_income, after_tax_income, and mt_net_tax_liability\n",
    "    (income_before_tax, income_after_tax_b, mt_net_tax_liability_b,\n",
    "     income_after_tax_r, mt_net_tax_liability_r, mt_net_tax_liab_dol_chg,\n",
    "     mt_net_tax_liab_pct_chg) = calculate_base_reform(sim_name, reform_b,\n",
    "                                                      reform_1, situation)\n",
    "\n",
    "    # Append the results as a dictionary where key is the column name and value\n",
    "    # is the simulation output\n",
    "    results.append({\n",
    "        \"Situation\": sim_name,\n",
    "        \"Before tax income\": income_before_tax,\n",
    "        \"Baseline after tax income\": income_after_tax_b,\n",
    "        \"Baseline Montana net tax liability\": mt_net_tax_liability_b,\n",
    "        \"Reform after tax income\": income_after_tax_r,\n",
    "        \"Reform Montana net tax liability\": mt_net_tax_liability_r,\n",
    "        \"Montana net tax liability change, dollars\": mt_net_tax_liab_dol_chg,\n",
    "        \"Montana net tax liability change, percent\": mt_net_tax_liab_pct_chg\n",
    "    })\n",
    "\n",
    "# Convert the results to a DataFrame\n",
    "df = pd.DataFrame(results)\n",
    "\n",
    "# Check the DataFrame\n",
    "df"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "### 3.3. Make plot of Montana net tax liability by before-tax income for 4 filer types"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "#### 3.3.1. Create the four new filers with employment income allowed to vary"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "inc_min = 0\n",
    "inc_max = 200_000\n",
    "num_points = 10001"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create new Single filer with two children, the same other characteristics as the middle income type, and income varying."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_sgl_mid_plot = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"1000\"},\n",
    "        },\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"700\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"15000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1200\"},\n",
    "            \"spm_unit_id\": {\"2024\": \"0\"},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    },\n",
    "    \"axes\": [\n",
    "        [\n",
    "            {\n",
    "                \"name\": \"employment_income\",\n",
    "                \"count\": num_points,\n",
    "                \"min\": inc_min,\n",
    "                \"max\": inc_max\n",
    "            }\n",
    "        ]\n",
    "    ]\n",
    "}\n"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create new Married filing jointly filer with no children, the same other characteristics as the middle income type, and income varying."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_0_mid_plot = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"1800\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"900\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"0\"},\n",
    "            \"housing_cost\": {\"2024\": \"18000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1200\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    },\n",
    "    \"axes\": [\n",
    "        [\n",
    "            {\n",
    "                \"name\": \"employment_income\",\n",
    "                \"count\": num_points,\n",
    "                \"min\": inc_min,\n",
    "                \"max\": inc_max\n",
    "            }\n",
    "        ]\n",
    "    ]\n",
    "}\n"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create new Head of household filer with two children, the same other characteristics as the middle income type, and income varying."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_hoh_mid_plot = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2000\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"2000\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"800\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"2000\"},\n",
    "            \"housing_cost\": {\"2024\": \"20000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1000\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    },\n",
    "    \"axes\": [\n",
    "        [\n",
    "            {\n",
    "                \"name\": \"employment_income\",\n",
    "                \"count\": num_points,\n",
    "                \"min\": inc_min,\n",
    "                \"max\": inc_max\n",
    "            }\n",
    "        ]\n",
    "    ]\n",
    "}\n"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create new Married filing jointly filer with two children, the same other characteristics as the middle income type, and income varying."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "situation_mar_2_mid_plot = {\n",
    "    \"people\": {\n",
    "        \"you\": {\n",
    "            \"age\": {\"2024\": \"38\"},\n",
    "            \"charitable_cash_donations\": {\"2024\": \"2500\"},\n",
    "            \"medical_out_of_pocket_expenses\": {\"2024\": \"2500\"},\n",
    "        },\n",
    "        \"your partner\": {\n",
    "            \"age\": {\"2024\": \"35\"},\n",
    "        },\n",
    "        \"your first dependent\": {\n",
    "            \"age\": {\"2024\": \"10\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        },\n",
    "        \"your second dependent\": {\n",
    "            \"age\": {\"2024\": \"6\"},\n",
    "            \"is_tax_unit_dependent\": {\"2024\": True},\n",
    "        }\n",
    "    },\n",
    "    \"families\": {\n",
    "        \"your family\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"marital_units\": {\n",
    "        \"your marital unit\": {\n",
    "            \"members\": [\"you\", \"your partner\"],\n",
    "            \"marital_unit_id\": {\"2024\": 0}\n",
    "        },\n",
    "        \"your first dependent's marital unit\": {\n",
    "            \"members\": [\"your first dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 2}\n",
    "        },\n",
    "        \"your second dependent's marital unit\": {\n",
    "            \"members\": [\"your second dependent\"],\n",
    "            \"marital_unit_id\": {\"2024\": 3}\n",
    "        }\n",
    "    },\n",
    "    \"tax_units\": {\n",
    "        \"your tax unit\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ]\n",
    "        }\n",
    "    },\n",
    "    \"spm_units\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"broadband_cost\": {\"2024\": \"900\"},\n",
    "            \"childcare_expenses\": {\"2024\": \"2200\"},\n",
    "            \"housing_cost\": {\"2024\": \"22000\"},\n",
    "            \"phone_cost\": {\"2024\": \"1500\"},\n",
    "            \"spm_unit_id\": {\"2024\": 0},\n",
    "        }\n",
    "    },\n",
    "    \"households\": {\n",
    "        \"your household\": {\n",
    "            \"members\": [\n",
    "                \"you\",\n",
    "                \"your partner\",\n",
    "                \"your first dependent\",\n",
    "                \"your second dependent\"\n",
    "            ],\n",
    "            \"state_living_arrangement\": {\"2024\": \"FULL_COST\"},\n",
    "            \"state_name\": {\"2024\": \"MT\"}\n",
    "        }\n",
    "    },\n",
    "    \"axes\": [\n",
    "        [\n",
    "            {\n",
    "                \"name\": \"employment_income\",\n",
    "                \"count\": num_points,\n",
    "                \"min\": inc_min,\n",
    "                \"max\": inc_max\n",
    "            }\n",
    "        ]\n",
    "    ]\n",
    "}\n"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "#### 3.3.2. Create the plot of the four filer types varying by income"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create the data series for the four lines of the plot."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "def calculate_base_reform_plot(sim_name, base_reform, reform, situation):\n",
    "    print(\"Simulating baseline scenario for plot:\", sim_name)\n",
    "    simulation_b = Simulation(reform=base_reform, situation=situation)\n",
    "    simulation_b.trace = True\n",
    "    income_before_tax_vec = simulation_b.calculate(\"employment_income\", 2024)\n",
    "    income_after_tax_b_vec = simulation_b.calculate(\"household_net_income\",\n",
    "                                                    2024)\n",
    "    mt_net_tax_liability_b_vec = simulation_b.calculate(\"mt_income_tax\", 2024)\n",
    "    print(\"Simulating reform scenario for plot:\", sim_name)\n",
    "    simulation_r = Simulation(reform=reform, situation=situation)\n",
    "    simulation_r.trace = True\n",
    "    income_after_tax_r_vec = simulation_r.calculate(\"household_net_income\",\n",
    "                                                    2024)\n",
    "    mt_net_tax_liability_r_vec = simulation_r.calculate(\"mt_income_tax\", 2024)\n",
    "    mt_net_tax_liab_dol_chg_vec = (mt_net_tax_liability_r_vec -\n",
    "                                   mt_net_tax_liability_b_vec)\n",
    "    mt_net_tax_liab_pct_chg_vec = (mt_net_tax_liab_dol_chg_vec /\n",
    "                                   np.absolute(mt_net_tax_liability_b_vec))\n",
    "    print(\"\")\n",
    "    return (\n",
    "        income_before_tax_vec, income_after_tax_b_vec,\n",
    "        mt_net_tax_liability_b_vec, income_after_tax_r_vec,\n",
    "        mt_net_tax_liability_r_vec, mt_net_tax_liab_dol_chg_vec,\n",
    "        mt_net_tax_liab_pct_chg_vec\n",
    "    )\n",
    "\n",
    "results_plot = []\n",
    "df_list = []\n",
    "cds_list = []\n",
    "filer_type_label_list = []\n",
    "\n",
    "sims_to_plot = [\n",
    "    ('Single, no kids', situation_sgl_mid_plot),\n",
    "    ('Married filing jointly, no kids', situation_mar_0_mid_plot),\n",
    "    ('Head of household, 2 kids', situation_hoh_mid_plot),\n",
    "    ('Married filing jointly, 2 kids', situation_mar_2_mid_plot)\n",
    "]\n",
    "\n",
    "# Loop through each simulation with varying income\n",
    "for sim_name, situation in sims_to_plot:\n",
    "    # Calculate before_tax_income, after_tax_income, and ks_net_tax_liability\n",
    "    (inc_before_tax_vec, inc_after_tax_b_vec, mt_net_tax_liab_b_vec,\n",
    "     inc_after_tax_r_vec, mt_net_tax_liab_r_vec,\n",
    "     mt_net_tax_liab_dol_chg_vec, mt_net_tax_liab_pct_chg_vec) = \\\n",
    "        calculate_base_reform_plot(sim_name, reform_b, reform_1, situation)\n",
    "    if sim_name == \"Head of household, 2 kids\":\n",
    "        inc_before_tax_vec_weird = inc_before_tax_vec.copy()\n",
    "\n",
    "    # Create a DataFrame\n",
    "    data_df = pd.DataFrame([])\n",
    "    if sim_name == \"Single, no kids\":\n",
    "        data_df[\"inc_before_tax\"] = inc_before_tax_vec\n",
    "    elif sim_name == \"Married filing jointly, no kids\":\n",
    "        # Income before tax array gives incomes for both spouses for Married\n",
    "        # filing jointly, no kids. Take only even indices 0, 2, 4,... .\n",
    "        data_df[\"inc_before_tax\"] = inc_before_tax_vec[0::2]\n",
    "    elif sim_name == \"Head of household, 2 kids\":\n",
    "        # Income before tax array gives incomes for head of household and for\n",
    "        # both children for Head of household, 2 kids. Take only every third\n",
    "        # index 0, 3, 6,... .\n",
    "        data_df[\"inc_before_tax\"] = inc_before_tax_vec[0::3]\n",
    "    elif sim_name == \"Married filing jointly, 2 kids\":\n",
    "        # Income before tax array gives incomes for both spouses and for both\n",
    "        # children for Married filing jointly, 2 kids. Take only every fourth\n",
    "        # index 0, 4, 8,... .\n",
    "        data_df[\"inc_before_tax\"] = inc_before_tax_vec[0::4]\n",
    "    data_df[\"inc_after_tax_b\"] = inc_after_tax_b_vec\n",
    "    data_df[\"mt_net_tax_liab_b\"] = mt_net_tax_liab_b_vec\n",
    "    data_df[\"inc_after_tax_r\"] = inc_after_tax_r_vec\n",
    "    data_df[\"mt_net_tax_liab_r\"] = mt_net_tax_liab_r_vec\n",
    "    data_df[\"mt_net_tax_liab_dol_chg\"] = mt_net_tax_liab_dol_chg_vec\n",
    "    data_df[\"mt_net_tax_liab_pct_chg\"] = mt_net_tax_liab_pct_chg_vec\n",
    "    data_df[\"filer_type\"] = sim_name\n",
    "\n",
    "    # Append the sim name to the filer_type_label_list\n",
    "    filer_type_label_list.append(sim_name)\n",
    "\n",
    "    # Append the results as a dictionary where key is the column name and value\n",
    "    # is the simulation output\n",
    "    results_plot.append({\n",
    "        \"Situation\": sim_name,\n",
    "        \"Before tax income vector\": inc_before_tax_vec,\n",
    "        \"Baseline Montana net tax liability vector\": mt_net_tax_liab_b_vec,\n",
    "        \"Reform Montana net tax liability vector\": mt_net_tax_liab_r_vec,\n",
    "        \"Montana net tax liability change vector, dollars\": mt_net_tax_liab_dol_chg_vec,\n",
    "        \"Pandas DataFrame\": data_df\n",
    "    })\n",
    "\n",
    "    # Append the data_df as a Pandas DataFrame object to the df_list\n",
    "    df_list.append(data_df)\n",
    "\n",
    "    # Append the data_df as a ColumnDataSource object to the cds_list\n",
    "    cds_list.append(ColumnDataSource(data_df))\n"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Save source data for figure 4\n",
    "fig4_source_df = df_list[0][[\"inc_before_tax\", \"mt_net_tax_liab_dol_chg\"]].rename(columns={\"mt_net_tax_liab_dol_chg\": \"mt_net_tax_liab_dol_chg_single\"})\n",
    "fig4_source_df[\"mt_net_tax_liab_dol_chg_mar0kids\"] = df_list[1][\"mt_net_tax_liab_dol_chg\"]\n",
    "fig4_source_df[\"mt_net_tax_liab_dol_chg_hoh2kids\"] = df_list[2][\"mt_net_tax_liab_dol_chg\"]\n",
    "fig4_source_df[\"mt_net_tax_liab_dol_chg_mar2kids\"] = df_list[3][\"mt_net_tax_liab_dol_chg\"]\n",
    "fig4_source_df.to_csv('./data/fig4_source.csv', index=False)"
   ]
  },
  {
   "cell_type": "markdown",
   "metadata": {},
   "source": [
    "Create the Bokeh plot for Figure 4."
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": [
    "# Create Bokeh plot of Figure 4 change in Montana net tax liability\n",
    "fig4_title = (\n",
    "    \"Fig. 4. Dollar change from MT flat tax reform in filer net state \" +\n",
    "    \"income tax liability\"\n",
    ")\n",
    "# fig4_title = \"\"\n",
    "filename4 = \"./images/NetStateTaxLiabChg.html\"\n",
    "output_file(filename4, title=fig4_title, mode='inline')\n",
    "output_notebook()\n",
    "\n",
    "# Format the tooltip\n",
    "tooltips = [\n",
    "    (\"Filer type\", \"@filer_type\"),\n",
    "    (\"Before-tax employment income\", \"$x{$0,0.}\"),\n",
    "    (\"Change in Montana net tax liability\", \"$y{$0,0.}\"),\n",
    "]\n",
    "\n",
    "# Solve for minimum and maximum before-tax income and change in tax liability\n",
    "# values in order to set the appropriate xrange and yrange\n",
    "min_xval = inc_min\n",
    "max_xval = inc_max\n",
    "datarange_xvals = inc_max - inc_min\n",
    "min_yval = 1e10\n",
    "max_yval = -1e10\n",
    "for filer_type in results_plot:\n",
    "    min_yval = np.minimum(\n",
    "        min_yval, filer_type[\n",
    "            \"Montana net tax liability change vector, dollars\"\n",
    "        ].min()\n",
    "    )\n",
    "    max_yval = np.maximum(\n",
    "        max_yval, filer_type[\n",
    "            \"Montana net tax liability change vector, dollars\"\n",
    "        ].max()\n",
    "    )\n",
    "datarange_yvals = max_yval - min_yval\n",
    "fig4_buffer_pct = 0.05\n",
    "fig4 = figure(\n",
    "    height=500,\n",
    "    width=800,\n",
    "    x_axis_label=\"Before-tax employment income\",\n",
    "    y_axis_label=\"Change in Montana net tax liability\",\n",
    "    y_range=(\n",
    "        -800,  # min_yval,\n",
    "        max_yval + fig4_buffer_pct * datarange_yvals\n",
    "    ),\n",
    "    x_range=(\n",
    "        min_xval,\n",
    "        150000  # max_xval\n",
    "    ),\n",
    "    tools=[\n",
    "        \"save\",\n",
    "        \"zoom_in\",\n",
    "        \"zoom_out\",\n",
    "        \"box_zoom\",\n",
    "        \"pan\",\n",
    "        \"undo\",\n",
    "        \"redo\",\n",
    "        \"reset\",\n",
    "        \"hover\",\n",
    "        \"help\",\n",
    "    ],\n",
    "    toolbar_location=\"right\",\n",
    ")\n",
    "fig4.toolbar.logo = None\n",
    "\n",
    "l0 = fig4.line(\n",
    "    x=\"inc_before_tax\",\n",
    "    y=\"mt_net_tax_liab_dol_chg\",\n",
    "    source=cds_list[0],\n",
    "    color=\"blue\",  # Category10[4][0],\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l1 = fig4.line(\n",
    "    x=\"inc_before_tax\",\n",
    "    y=\"mt_net_tax_liab_dol_chg\",\n",
    "    source=cds_list[1],\n",
    "    color=\"purple\",  # Category10[4][1],\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l2 = fig4.line(\n",
    "    x=\"inc_before_tax\",\n",
    "    y=\"mt_net_tax_liab_dol_chg\",\n",
    "    source=cds_list[2],\n",
    "    color=\"green\",  # Category10[4][2],\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "l3 = fig4.line(\n",
    "    x=\"inc_before_tax\",\n",
    "    y=\"mt_net_tax_liab_dol_chg\",\n",
    "    source=cds_list[3],\n",
    "    color=\"red\",  # Category10[4][3],\n",
    "    line_width=3,\n",
    "    alpha=0.7,\n",
    "    muted_alpha=0.15,\n",
    ")\n",
    "\n",
    "# Dashed horizontal line at $0 change\n",
    "fig4.line(\n",
    "    x=[min_xval - fig4_buffer_pct * datarange_xvals,\n",
    "       max_xval + fig4_buffer_pct * datarange_xvals],\n",
    "    y=[0.0, 0.0],\n",
    "    color=\"black\",\n",
    "    line_width=2,\n",
    "    line_dash=\"dashed\",\n",
    "    alpha=0.5,\n",
    ")\n",
    "\n",
    "# Add title\n",
    "fig4.add_layout(\n",
    "    Title(\n",
    "        text=fig4_title,\n",
    "        text_font_style=\"bold\",\n",
    "        text_font_size=\"14pt\",\n",
    "        align=\"center\",\n",
    "    ),\n",
    "    \"above\",\n",
    ")\n",
    "\n",
    "# Add legend\n",
    "legend = Legend(\n",
    "    items=[\n",
    "        (filer_type_label_list[0], [l0]),\n",
    "        (filer_type_label_list[1], [l1]),\n",
    "        (filer_type_label_list[2], [l2]),\n",
    "        (filer_type_label_list[3], [l3]),\n",
    "    ],\n",
    "    # location=\"center\",\n",
    ")\n",
    "fig4.add_layout(legend)\n",
    "fig4.legend.location = \"top_right\"\n",
    "fig4.legend.click_policy = \"mute\"\n",
    "\n",
    "# Add the HoverTool to the figure\n",
    "fig4.add_tools(\n",
    "    HoverTool(\n",
    "        tooltips=tooltips,\n",
    "        toggleable=False,\n",
    "    )\n",
    ")\n",
    "\n",
    "# Customize the x-axis and y-axis ticks and tick lables and gridlines\n",
    "fig4.xaxis.ticker = [0, 25_000, 50_000, 75_000, 100_000, 125_000, 150_000,\n",
    "                     175_000, 200_000]\n",
    "fig4.xaxis.major_label_overrides = {\n",
    "    0: '$0', 25_000: '$25k', 50_000: '$50k', 75_000: '$75k', 100_000: '$100k',\n",
    "    125_000: '$125k', 150_000: '$150k', 175_000: '$175k', 200_000: '$200k'\n",
    "}\n",
    "fig4.yaxis.ticker = [\n",
    "    -1200, -1000, -800, -600, -400, -200, 0\n",
    "]\n",
    "fig4.yaxis.major_label_overrides = {\n",
    "    -1200: '-$1,200', -1000: '-$1,000', -800: '-$800', -600: '-$600',\n",
    "    -400: '-$400', -200: '-$200', 0: '$0'\n",
    "}\n",
    "\n",
    "# Add source text below figure\n",
    "fig4.add_layout(\n",
    "    Title(\n",
    "        # text=\"Source: Richard W. Evans (@RickEcon), FiscalSim open source \" +\n",
    "        # \"microsimulation model of federal and state individual tax and \" +\n",
    "        # \"benefit policy.\",\n",
    "        text=\"Source: FiscalSim-US open source \" +\n",
    "        \"microsimulation model of federal and state individual tax and \" +\n",
    "        \"benefit policy.\",\n",
    "        align=\"left\",\n",
    "        text_font_size=\"3mm\",\n",
    "        text_font_style=\"italic\",\n",
    "    ),\n",
    "    \"below\",\n",
    ")\n",
    "\n",
    "show(fig4)\n"
   ]
  },
  {
   "cell_type": "code",
   "execution_count": null,
   "metadata": {},
   "outputs": [],
   "source": []
  }
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