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brcparams_preTCJA.json
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brcparams_preTCJA.json
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{
"tau_c": {
"long_name": "Corporate tax rate",
"description": "Effective statutory corporate tax rate, adjusted for progressivity",
"section": "main",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
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"range": {"min": 0, "max": 1.0},
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},
"tau_nc": {
"long_name": Noncorporate tax rate
"description": "Entity-level tax rate applied to noncorporate businesses",
"section": "unused",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
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"boolean_value": false,
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"range": {"min": 0, "max": 1.0},
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},
"tau_amt": {
"long_name": "Corporate AMT rate",
"description": "Statutory tax rate used in the calculation of the corporate alternative minimum tax",
"section": "AMT model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.2,
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0.2]
},
"depr_3yr_method": {
"long_name": "3-year asset class depreciation method",
"description": "Depreciation method used for assets with 3-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
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"GDS"]
},
"depr_3yr_bonus": {
"long_name": "3-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 3-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
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"range": {"min": 0, "max": 1.0},
"value": [0.5,
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},
"depr_5yr_method": {
"long_name": "5-year asset class depreciation method",
"description": "Depreciation method used for assets with 5-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
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"boolean_value": false,
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"options": ["GDS", "ADS", "Economic", "Expensing"],
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},
"depr_5yr_bonus": {
"long_name": "5-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 5-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
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},
"depr_7yr_method": {
"long_name": "7-year asset class depreciation method",
"description": "Depreciation method used for assets with 7-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
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"2023",
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"boolean_value": false,
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"options": ["GDS", "ADS", "Economic", "Expensing"],
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"GDS",
"GDS",
"GDS"]
},
"depr_7yr_bonus": {
"long_name": "7-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 7-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.5,
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0.0,
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0.0,
0.0,
0.0,
0.0]
},
"depr_10yr_method": {
"long_name": "10-year asset class depreciation method",
"description": "Depreciation method used for assets with 10-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
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"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_10yr_bonus": {
"long_name": "10-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 10-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.5,
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0.0,
0.0]
},
"depr_15yr_method": {
"long_name": "15-year asset class depreciation method",
"description": "Depreciation method used for assets with 15-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
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"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_15yr_bonus": {
"long_name": "15-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 15-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.5,
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0.3,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0]
},
"depr_20yr_method": {
"long_name": "20-year asset class depreciation method",
"description": "Depreciation method used for assets with 20-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_20yr_bonus": {
"long_name": "20-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 20-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.5,
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0.0,
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0.0,
0.0,
0.0,
0.0]
},
"depr_25yr_method": {
"long_name": "25-year asset class depreciation method",
"description": "Depreciation method used for assets with 25-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_25yr_bonus": {
"long_name": "25-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 25-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
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0.0]
},
"depr_275yr_method": {
"long_name": "27.5-year asset class depreciation method",
"description": "Depreciation method used for assets with 27.5-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
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"GDS",
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"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_275yr_bonus": {
"long_name": "27.5-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 27.5-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
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"boolean_value": false,
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0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0]
},
"depr_39yr_method": {
"long_name": "39-year asset class depreciation method",
"description": "Depreciation method used for assets with 39-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["GDS", "ADS", "Economic", "Expensing"],
"value": ["GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS",
"GDS"]
},
"depr_39yr_bonus": {
"long_name": "39-year asset class bonus depreciation rate",
"description": "Bonus depreciation rate used for assets with 39-year class life",
"section": "CCR model",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0]
},
"depr_land_bonus": {
"long_name": "Land bonus depreciation rate",
"description": "Bonus depreciation rate used for land",
"section": "unused",
"notes": "",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": false,
"range": {"min": 0, "max": 1.0},
"value": [0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0,
0.0]
},
"inventory_method": {
"long_name": "Inventory accounting method",
"description": "Inventory accounting method used",
"section": "partial_eq",
"notes": "May be FIFO, LIFO, expensing or a mix of FIFO an LIFO",
"row_label": ["2014",
"2015",
"2016",
"2017",
"2018",
"2019",
"2020",
"2021",
"2022",
"2023",
"2024",
"2025",
"2026",
"2027",],
"boolean_value": false,
"integer_value": false,
"selection_value": true,
"options": ["FIFO", "LIFO", "Expensing", "Mix"],
"value": ["Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix",
"Mix"]
}
}