This repository contains the data and code for the analyses in the article by Richard W. Evans (@rickecon) and Mitchell Pound (@mitchellpound) entitled "The Effect of the Minnesota Alternative Minimum Tax on Household Filers".
We have created a Google Colab notebook with code almost exactly the same as th code in the Jupyter Notebook MN_AMT.ipynb decribed in the next section. The Google Colab notebook has the advantage of using a distribution of Python and corresponding packages that run in the cloud on remote servers instead of on your local machine. This allows you to use the notebook from any kind of device with a browser. You can execute th code, see the results, and save output to a temporary cloud folder from which you can download anything you want to keep.
This repository contains a Jupyter Notebook MN_AMT.ipynb that can be run locally on your own machine to replicate the analyses in the paper. You can also modify this notebook to use for other analyses you might want to experiment with. To run this notebook locally on your machine, do the following steps:
- Fork and clone (or download) the https://github.com/OpenSourceEcon/MN-AMT repository
- In your computer's terminal, navigate to the directory of the
MN-AMTrepository on your local machine. - Create the conda environment
mn-amt-devby typing the following command:conda env create -f environment.yml - Activate the
mn-amt-devconda environment by typing the following command:conda activate mn-amt-dev - This should allow your notebook to run while this conda environment is activated.
This repository contains the following items:
MN_AMT.ipynbJupyter notebook. An executable notebook you can use to replicate all the analyses in the article and creation of output and figures./data/directory. This directory contains the data used in the analyses in the article--PEW total balances and rainy day fund balances historical data for all 50 states./data/cb_2018_us_state_20m. Folder containing US Census Bureau shapefiles (7 files) and corresponding files for US states. We use the "<1.0 MB" files (the_20mextension). See https://www.census.gov/geographies/mapping-files/2018/geo/carto-boundary-file.html. These are used in the creation of the/images/state_amt_2023.htmlmap image inMN_AMT.ipynbJupyter notebook./data/fig1_state_amt.csv. Source data for Figure 1 map in the paper./data/fig2_source.csv. Source data for Figure 2 in the paper./data/fig3_source.csv. Source data for Figure 3 in the paper./data/fig4_source.csv. Source data for Figure 4 in the paper./data/fig5_source.csv. Source data for Figure 5 in the paper.
/images/directory. This folder contains the.htmlfiles for the dynamic visualizations in the paper and created in the notebook and the corresponding static.pngimage files./images/fig1_state_amt_2023.html. Dynamic data visualization Bokeh.htmlfile. Figure 1. Four states with state alternative minimum tax (AMT) as of November 2023/images/fig1_state_amt_2023.png. Static.pngfile. Figure 1. Four states with state alternative minimum tax (AMT) as of November 2023/images/fig2_amt_minus_stnd_mar_children.html. Dynamic data visualization Bokeh.htmlfile, for web publication. Figure 2. Minnesota AMT minus standard tax liability for married filers by employment income and number of children/images/fig2_amt_minus_stnd_mar_children.png. Static.pngfile, for web publication. Figure 2. Minnesota AMT minus standard tax liability for married filers by employment income and number of children/images/fig3_amt_minus_stnd_sngl_children.html. Dynamic data visualization Bokeh.htmlfile, for web publication. Figure 3. Minnesota AMT minus standard tax liability for single filers by employment income and number of children/images/fig3_amt_minus_stnd_sngl_children.png. Static.pngfile, for web publication. Figure 3. Minnesota AMT minus standard tax liability for single filers by employment income and number of children/images/fig4_amt_minus_stnd_deduct_mar_children.html. Dynamic data visualization Bokeh.htmlfile, for web publication. Figure 4. Minnesota AMT minus standard tax liability for married filers by AMT-non-allowable deductions and number of children/images/fig4_amt_minus_stnd_deduct_mar_children.png. Static.pngfile, for web publication. Figure 4. Minnesota AMT minus standard tax liability for married filers by AMT-non-allowable deductions and number of children/images/fig5_amt_minus_stnd_deduct_sngl_children.html. Dynamic data visualization Bokeh.htmlfile, for web publication. Figure 5. Minnesota AMT minus standard tax liability for single filers by AMT-non-allowable deductions and number of children/images/fig5_amt_minus_stnd_deduct_sngl_children.png. Static.pngfile, for web publication. Figure 5. Minnesota AMT minus standard tax liability for single filers by AMT-non-allowable deductions and number of children