pastebin - Something - post number 2200616

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Something
Monday, September 3rd, 2012 at 1:25:07pm MDT

<?php
 
// Copyright (c) 2012 PHP Experts, Inc.
// All rights reserved.
 
// Iteration 3: Create Tax Drivers.
set_include_path(get_include_path() . PATH_SEPARATOR .
 realpath('../'));
 
// This uses my Thrive framework, which extends
// the Flourish framework.
// NOTE: Using require, or require_once has performance penalties that aren't
//       necessary.  If the file isn't loaded successfully, the app will crash
//       anyway.
include_once 'thrive/Autoloader.php';
new Thrive_Autoloader;
 
// Iteration 2: Create the Data Models.
 
// TIP: By always building out class datatypes instead of relying on hashmaps (array keys0, you
//      make it much easier to create what's called an API that people can easily use later.
class TaxBracket
{
        public $min;
        public $max;
        public $rate;
}
 
// Let's create an interface for our new taxing system.
interface API_Tax
{
        public function getTaxLiability(fMoney $revenue, fMoney $deductions);
}
 
// It makes more sense to use a Factory for this.
// Uses the Factory Design Pattern.
class USFederalTaxesFactory
{
        public static function create(fMoney $revenue, fMoney $deductions, $numOfEmployees)
        {
                // TODO: Rearchitect out the magic Constants.
                // TODO: Add a proper Service Locator Pattern here...
                $taxes = array(
                        'ssi' => 'SocialSecurityTax',
                        'medicare' => 'MedicareTax',
                        //'unemployment' => 'UnemploymentTax',
                );
                foreach ($taxes as $taxName => $taxClass)
                {
                        $tax = new $taxClass();
                        /** @var $tax API_Tax */
                        $liabilities[$taxName] = $tax->getTaxLiability($revenue, $deductions);
                }
 
                $tax = new UnemploymentTax($numOfEmployees);
                $liabilities['unemployment'] = $tax->getTaxLiability($revenue, $deductions);
 
                $incomeTax = new USFederalIncomeTax($revenue, $deductions, $liabilities);
 
                return $incomeTax;
        }
}
 
// FIXME: Figure out a way to save the API_Tax interface ;-/
class USFederalIncomeTax /* implements API_Tax*/
{
        // AVOID MAGIC CONSTANTS.
        // FIXME: These need to be moved to their own classes. It's a serious weakness right now!!!!
        const INCOME_TAX_KEY = 'income';
        const SSI_TAX_KEY = 'ssi';
        const MEDCARE_TAX_KEY = 'medicare';
        const UNEMPLOYMENT_TAX_KEY = 'unemployment';
 
        /** @var TaxBracketManager */
        protected $bracketManager;
 
        /** @var TaxBracket[] */
        protected $brackets;
 
        /** @var fMoney */
        protected $revenue;
 
        /** @var fMoney */
        protected $deductions;
 
        /** @var fMoney[] */
        protected $taxLiabilities;
 
        public function __construct(fMoney $revenue, fMoney $deductions, array $otherTaxLiabilities, $bracketManager = null)
        {
                $this->amountOwed = new fMoney('0', 'USD');
 
                $this->revenue = $revenue;
                $this->deductions = $deductions;
                $this->taxLiabilities = $otherTaxLiabilities;
 
                if ($bracketManager === null)
                {
                        $bracketManager = new TaxBracketManager();
                }
                $this->bracketManager = $bracketManager;
        }
 
        /**
         * @param $tax
         * @return fMoney
         * @throws LogicException*/
        public function getLiabilityByTax($tax)
        {
                if (!isset($this->taxLiabilities[$tax]))
                {
                        throw new LogicException("No tax liabilities named '$tax'");
                }
 
                return $this->taxLiabilities[$tax];
        }
 
        public function getTaxLiability()
        {
                $brackets = $this->fetchTaxBracketRates();
 
                // Federal income tax algorithm works like this:
                // Total Revenue - Qualified Deductions - Other Fed Taxes -> Tax Brackets -> Rate.
                // Minimum possible taxes owed: $0.
 
                $otherTaxes = new fMoney(0, 'USD');
                // TODO: It'd be a nice-to-have to be able to dynamically figure out which
                // taxes are non-income and just do a foreach() here...
                $otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::SSI_TAX_KEY));
                $otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::MEDCARE_TAX_KEY));
                $otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::UNEMPLOYMENT_TAX_KEY));
 
                $amountOwed = $this->calculateTaxLiability($this->revenue, $this->deductions, $otherTaxes);
                $this->taxLiabilities[self::INCOME_TAX_KEY] = $amountOwed;
                return $amountOwed;
        }
 
        protected function calculateTaxLiability(fMoney $taxableRevenue, fMoney $deductions, fMoney $otherTaxes)
        {
                if (isset($_GET['debug']))
                {
                        echo "<pre>";
                        echo "[income] Total revenue: $taxableRevenue\n";
                        echo "[income] Qualified deductions: " . $deductions . "\n";
                        echo "[income] Other Federal tax liabilities: " . $otherTaxes . "\n";
                }
 
                $taxableRevenue = $taxableRevenue->sub($deductions);
                $taxableRevenue = $taxableRevenue->sub($otherTaxes);
 
                if (isset($_GET['debug']))
                {
                        echo "[income] Taxable revenue: $taxableRevenue\n";
                        echo "----------\n";
                }
 
                $totalTaxLiability = new fMoney(0, 'USD');
                foreach ($this->brackets as /** @var TaxBracket */ $bracket)
                {
                        // Assume 500 0000
                        // Algorithm: Get subvalue -> get liability -> add liability -> subtract subvalue -> continue
                        if ($bracket->max !== null)
                        {
                                $amountTaxedInBracket = $bracket->max - $bracket->min;
                        }
                        else
                        {
                                $amountTaxedInBracket = $taxableRevenue;
                        }
 
                        if ($taxableRevenue->lte($amountTaxedInBracket))
                        {
                                $amountTaxedInBracket = $taxableRevenue;
                        }
 
                        $taxLiability = new fMoney($amountTaxedInBracket, 'USD');
                        $taxLiability = $taxLiability->mul($bracket->rate);
 
                        $totalTaxLiability = $totalTaxLiability->add($taxLiability);
 
                        $taxableRevenue = $taxableRevenue->sub($amountTaxedInBracket);
 
                        if (isset($_GET['debug']))
                        {
                                echo "[income] Bracket tax rate: {$bracket->rate}\n";
                                echo "[income] Income taxed in bracket: {$bracket->min} ... {$bracket->max}\n";
                                echo "[income] Amount in bracket: $amountTaxedInBracket\n";
                                echo "[income] Tax Lability in bracket: $taxLiability\n";
                                echo "[income] Taxable revenue: $taxableRevenue\n";
                                echo "[income] Total Taxable liability: $totalTaxLiability\n";
                                echo "------------\n";
                        }
 
                        if ($taxableRevenue->lte(0))
                        {
                                break;
                        }
                }
 
                if (isset($_GET['debug']))
                {
                        echo "</pre>";
                }
 
                return $totalTaxLiability;
        }
 
        protected function fetchTaxBracketRates()
        {
                if ($this->brackets !== null)
                {
                        return $this->brackets;
                }
 
                // TODO: Load this from a database table.
                // FIXME: Add more brackets.
                // TIP: By doing a little extra work now, all i have to do later is do $pdo->fetchArray() later ;-)
                // I **LOVE** our complicated corporate income tax system!! WOOO!!!!!
 
                $brackets = $this->bracketManager->fetchAll();
                $this->brackets = $brackets;
 
                return $brackets;
        }
}
 
class TaxBracketManager
{
        public function fetchTaxBrackets()
        {
                $bracketsInfo = array(
                        array('min' => 0,        'max' => 50000,    'rate' => 0.15),
                        array('min' => 50001,    'max' => 75000,    'rate' => 0.25),
                        array('min' => 75001,    'max' => 100000,   'rate' => 0.34),
                        array('min' => 100001,   'max' => 335000,   'rate' => 0.39),
                        array('min' => 335001,   'max' => 10000000, 'rate' => 0.34),
                        array('min' => 10000001, 'max' => 15000000, 'rate' => 0.35),
                        array('min' => 15000001, 'max' => 18333333, 'rate' => 0.38),
                        array('min' => 18333334, 'max' => null,     'rate' => 0.35),
                );
 
                $brackets = array();
                foreach ($bracketsInfo as $i)
                {
                        $bracket = new TaxBracket;
                        $bracket->min = $i['min'];
                        $bracket->max = $i['max'];
                        $bracket->rate = $i['rate'];
 
                        $brackets[] = $bracket;
                }
 
                return $brackets;
        }
}
 
// Social security tax does not allow for deductions. It is off of the entire gross wage.
class SocialSecurityTax implements API_Tax
{
        public function getTaxLiability(fMoney $revenue, fMoney $deductions)
        {
                $taxLiability = $this->calculateTaxLiability($revenue);
 
                return $taxLiability;
        }
 
        protected function calculateTaxLiability(fMoney $taxableRevenue)
        {
                $maxTaxable = $this->fetchMaxTaxableAmount();
 
                $taxableRevenue = min($maxTaxable, $taxableRevenue);
                $taxRate = $this->fetchTaxRate();
                $taxLiability = $taxableRevenue->mul($taxRate);
 
                if (isset($_GET['debug']))
                {
                        echo "<pre>";
                        echo "[ssi] Taxable Revenue: $taxableRevenue\n";
                        echo "[ssi] Tax Rate: $taxRate\n";
                        echo "[ssi] Total Tax Liability: $taxLiability\n";
                        echo "</pre>";
                }
 
                return $taxLiability;
        }
 
        protected function fetchMaxTaxableAmount()
        {
                return new fMoney(110100, 'USD');
        }
 
        protected function fetchTaxRate()
        {
                return 0.062;
        }
}
 
// Medicare tax does not allow for deductions. It is off of the entire gross wage.
class MedicareTax implements API_Tax
{
        public function getTaxLiability(fMoney $revenue, fMoney $deductions)
        {
                $taxLiability = $this->calculateTaxLiability($revenue);
 
                return $taxLiability;
        }
 
        protected function calculateTaxLiability(fMoney $taxableRevenue)
        {
                $taxRate = $this->fetchTaxRate();
                $taxLiability = $taxableRevenue->mul($taxRate);
 
                if (isset($_GET['debug']))
                {
                        echo "<pre>";
                        echo "[medicare] Taxable Revenue: $taxableRevenue\n";
                        echo "[medicare] Tax Rate: $taxRate\n";
                        echo "[medicare] Total Tax Liability: $taxLiability\n";
                        echo "</pre>";
                }
 
                return $taxLiability;
        }
 
        protected function fetchTaxRate()
        {
                return 0.0145;
        }
}
 
// Unemployment Insurance tax does not allow for deductions. It is off of the entire gross wage.
// Source: http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp
class UnemploymentTax implements API_Tax
{
        protected $numOfEmployees;
 
        public function __construct($numOfEmployees = null)
        {
                if ($numOfEmployees !== null)
                {
                        echo "Num of Employees 2.5: $numOfEmployees";
                        $this->setNumberOfEmployees($numOfEmployees);
                }
        }
 
        public function setNumberOfEmployees($numOfEmployees)
        {
                echo "Num of Employees 3: " . $numOfEmployees;
                $this->numOfEmployees = $numOfEmployees;
        }
 
        public function getTaxLiability(fMoney $revenue, fMoney $deductions)
        {
                if (empty($this->numOfEmployees))
                {
                        throw new LogicException("Cannot calculate Unemployment tax without specifying the number of employees.");
                }
 
                $taxLiability = new fMoney(0, 'USD');
                for ($a = 0; $a < $this->numOfEmployees; ++$a)
                {
                        $taxLiability = $taxLiability->add($this->calculateTaxLiability($revenue));
                }
 
                return $taxLiability;
        }
 
        protected function calculateTaxLiability(fMoney $taxableRevenue)
        {
                if ($taxableRevenue->lte($this->fetchMinimumAmountToTax()))
                {
                        return new fMoney(0, 'USD');
                }
 
                $maxTaxLiability = $this->fetchMaxTaxLiability();
                $taxRate = $this->fetchTaxRate();
 
                $taxLiability = $taxableRevenue->mul($taxRate);
 
                if ($taxLiability->gte($maxTaxLiability))
                {
                        $taxLiability = $maxTaxLiability;
                }
 
                if (isset($_GET['debug']))
                {
                        echo "<pre>";
                        echo "[unemployment] Taxable Revenue: $taxableRevenue\n";
                        echo "[unemployment] Tax Rate: $taxRate\n";
                        echo "[unemployment] Total Tax Liability: $taxLiability\n";
                        echo "</pre>";
                }
 
                return $taxLiability;
        }
 
        protected function fetchMinimumAmountToTax()
        {
                return new fMoney(1500, 'USD');
        }
 
        protected function fetchMaxTaxLiability()
        {
                return new fMoney(56.00, 'USD');
        }
 
        protected function fetchTaxRate()
        {
                return 0.062;
        }
}
 
 
class FedTaxes
{
        /** @var fMoney */
        public $income;
        /** @var fMoney */
        public $ssi;
        /** @var fMoney */
        public $medicare;
        /** @var fMoney */
        public $unemployment;
        /** @var fMoney */
        public $total;
 
        public function __construct()
        {
                $this->income = new fMoney(0, 'USD');
                $this->ssi = new fMoney(0, 'USD');
                $this->medicare = new fMoney(0, 'USD');
                $this->unemployment = new fMoney(0, 'USD');
                $this->total = new fMoney(0, 'USD');
        }
}
 
// Main execution path.
function getTaxLiability()
{
        if (!empty($_POST['gross_income']))
        {
                // I prefer filter_var($_POST) over filter_input(INPUT_POST) because it
                // is **impossible** to simulate form data in unit tests with filter_input().
                if (($grossIncome = filter_var($_POST['gross_income'], FILTER_SANITIZE_NUMBER_FLOAT)) === false)
                {
                        throw new InvalidArgumentException("Invalid input for gross income, only numbers are accepted.");
                }
                if (($expenses = filter_var($_POST['expenses'], FILTER_SANITIZE_NUMBER_FLOAT)) === false)
                {
                        throw new InvalidArgumentException("Invalid input for expenses, only numbers are accepted.");
                }
                if (($numOfEmployees = filter_var($_POST['num_of_employees'], FILTER_SANITIZE_NUMBER_INT)) === false)
                {
                        throw new InvalidArgumentException("Invalid input for number of employees, only integers are accepted.");
                }
                echo "Num of Employees: $numOfEmployees";
 
                fMoney::setDefaultCurrency('USD');
                $taxManager = USFederalTaxesFactory::create(new fMoney($grossIncome), new fMoney($expenses), $numOfEmployees);
                $amountOwed = $taxManager->getTaxLiability();
 
                $fedTaxes = new FedTaxes;
                $fedTaxes->income = $amountOwed;
                $fedTaxes->ssi = $taxManager->getLiabilityByTax('ssi');
                $fedTaxes->medicare = $taxManager->getLiabilityByTax('medicare');
                $fedTaxes->unemployment = $taxManager->getLiabilityByTax('unemployment');
 
                // TODO: fMoney **really** should be able to add multiple values at once. I mean, come on!
                foreach (array('income', 'ssi', 'medicare', 'unemployment') as $tax)
                {
                        $fedTaxes->total = $fedTaxes->total->add($fedTaxes->$tax);
                }
 
                return $fedTaxes;
        }
 
        return null;
}
 
$fedTaxes = null;
try
{
        $fedTaxes = getTaxLiability();
}
catch(InvalidArgumentException $e)
{
        $errorMessage = "Oops! An error has occurred:<br/>\n";
        $errorMessage .= $e->getMessage();
}
catch(Exception $e)
{
        $errorMessage = "Oops: An error has occured.";
        $errorMessage .= $e->getMessage();
 
        error_log($e->getMessage());
}
 
?>
<?php
// Start of the view.
$e_grossIncome = isset($_POST['gross_income']) ? htmlspecialchars($_POST['gross_income']) : '';
$e_expenses = isset($_POST['expenses']) ? htmlspecialchars($_POST['expenses']) : '';
$e_numOfEmployees = isset($_POST['num_of_employees']) ? htmlspecialchars($_POST['num_of_employees']) : '';
 
if (isset($errorMessage))
{
        $e_errorMessage = htmlspecialchars($errorMessage);
}
// Iteration 1: Create the HTML.
?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
        <head>
                <title>Federal Corporate Income Tax Calculator</title>
<style type="text/css">
table#tax_data_table th { text-align: left; }
table#tax_data_table td { text-align: right; }
</style>
        </head>
        <body>
                <h1>Federal Corporate Income Tax Calculator</h1>
                <p>This app is designed to calculate the estimated income tax of a corporation.</p>
                <h4>Disclaimer</h4>
                <p>This app is for educational purposes only. It is by no means a substitute for proper tax accounting services!</p>
                <p><em>Note: Because of <a href="http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp">Congressional bungling</a>, the Unemployment Taxrate
                        for 2011 is overstated (usually by just 0.2%).</em></p>
<?php
if (isset($e_errorMessage)):
?>
                <div id="error_messag">
                        <?php echo $e_errorMessage; ?>
                </div>
<?php endif; ?>
                <div id="income_form">
                        <form method="post">
                                <table id="income_data_table">
                                        <tr>
                                                <th><label for="gross_income">Gross income:</label></th>
                                                <td><input type="text" name="gross_income" value="<?php echo $e_grossIncome; ?>"/></td>
                                        </tr>
                                        <tr>
                                        <th><label for="expenses">Expenses:</label></th>
                                                <td><input type="text" name="expenses" value="<?php echo $e_expenses; ?>"/></td>
                                        </tr>
                                        <tr>
                                                <th><label for="expenses">No. of Employees:</label></th>
                                                <td><input type="text" name="num_of_employees" value="<?php echo $e_numOfEmployees; ?>"/></td>
                                        </tr>
                                        <tr>
                                                <td span="2"><input type="submit" value="Calculate"></td>
                                        </tr>
                                </table>
                        </form>
                </div>
<?php
if ($fedTaxes instanceof FedTaxes):
?>
                <div id="taxes_data">
                        <h3>Tax Information</h3>
                        <table id="tax_data_table">
                                <tr>
                                        <th>Income Tax: </th>
                                        <td><?php echo $fedTaxes->income; ?></td>
                                </tr>
                                <tr>
                                        <th>Social Security Tax:</th>
                                        <td><?php echo $fedTaxes->ssi; ?></td>
                                </tr>
                                <tr>
                                        <th>Medicare Tax:</th>
                                        <td><?php echo $fedTaxes->medicare; ?></td>
                                </tr>
                                <tr>
                                        <th><a href="http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp">Unemployment Tax:</a></th>
                                        <td><?php echo $fedTaxes->unemployment; ?></td>
                                </tr>
                                <tr>
                                        <th>Total Liability:</th>
                                        <td><?php echo $fedTaxes->total; ?></td>
                                </tr>
                        </table>
                </div>
<?php endif; ?>
        </body>
</html>

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<?php

// Iteration 3: Create Tax Drivers.
set_include_path(get_include_path() . PATH_SEPARATOR .
 realpath('../'));

// This uses my Thrive framework, which extends
// the Flourish framework.
// NOTE: Using require, or require_once has performance penalties that aren't
//       necessary.  If the file isn't loaded successfully, the app will crash
//       anyway.
include_once 'thrive/Autoloader.php';
new Thrive_Autoloader;

// Iteration 2: Create the Data Models.

// TIP: By always building out class datatypes instead of relying on hashmaps (array keys0, you
//      make it much easier to create what's called an API that people can easily use later.
class TaxBracket
{
	public $min;
	public $max;
	public $rate;
}

// Let's create an interface for our new taxing system.
interface API_Tax
{
	public function getTaxLiability(fMoney $revenue, fMoney $deductions);
}

// It makes more sense to use a Factory for this.
// Uses the Factory Design Pattern.
class USFederalTaxesFactory
{
	public static function create(fMoney $revenue, fMoney $deductions, $numOfEmployees)
	{
		// TODO: Rearchitect out the magic Constants.
		// TODO: Add a proper Service Locator Pattern here...
		$taxes = array(
			'ssi' => 'SocialSecurityTax',
			'medicare' => 'MedicareTax',
			//'unemployment' => 'UnemploymentTax',
		);
		foreach ($taxes as $taxName => $taxClass)
		{
			$tax = new $taxClass();
			/** @var $tax API_Tax */
			$liabilities[$taxName] = $tax->getTaxLiability($revenue, $deductions);
		}

$tax = new UnemploymentTax($numOfEmployees);
		$liabilities['unemployment'] = $tax->getTaxLiability($revenue, $deductions);

$incomeTax = new USFederalIncomeTax($revenue, $deductions, $liabilities);

return $incomeTax;
	}
}

// FIXME: Figure out a way to save the API_Tax interface ;-/
class USFederalIncomeTax /* implements API_Tax*/
{
	// AVOID MAGIC CONSTANTS.
	// FIXME: These need to be moved to their own classes. It's a serious weakness right now!!!!
	const INCOME_TAX_KEY = 'income';
	const SSI_TAX_KEY = 'ssi';
	const MEDCARE_TAX_KEY = 'medicare';
	const UNEMPLOYMENT_TAX_KEY = 'unemployment';

/** @var TaxBracketManager */
	protected $bracketManager;

/** @var TaxBracket[] */
	protected $brackets;

/** @var fMoney */
	protected $revenue;

/** @var fMoney */
	protected $deductions;

/** @var fMoney[] */
	protected $taxLiabilities;

public function __construct(fMoney $revenue, fMoney $deductions, array $otherTaxLiabilities, $bracketManager = null)
	{
		$this->amountOwed = new fMoney('0', 'USD');

$this->revenue = $revenue;
		$this->deductions = $deductions;
		$this->taxLiabilities = $otherTaxLiabilities;

if ($bracketManager === null)
		{
			$bracketManager = new TaxBracketManager();
		}
		$this->bracketManager = $bracketManager;
	}

/**
	 * @param $tax
	 * @return fMoney
	 * @throws LogicException*/
	public function getLiabilityByTax($tax)
	{
		if (!isset($this->taxLiabilities[$tax]))
		{
			throw new LogicException("No tax liabilities named '$tax'");
		}

return $this->taxLiabilities[$tax];
	}

public function getTaxLiability()
	{
		$brackets = $this->fetchTaxBracketRates();

// Federal income tax algorithm works like this:
		// Total Revenue - Qualified Deductions - Other Fed Taxes -> Tax Brackets -> Rate.
		// Minimum possible taxes owed: $0.

$otherTaxes = new fMoney(0, 'USD');
		// TODO: It'd be a nice-to-have to be able to dynamically figure out which
		// taxes are non-income and just do a foreach() here...
		$otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::SSI_TAX_KEY));
		$otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::MEDCARE_TAX_KEY));
		$otherTaxes = $otherTaxes->add($this->getLiabilityByTax(self::UNEMPLOYMENT_TAX_KEY));

$amountOwed = $this->calculateTaxLiability($this->revenue, $this->deductions, $otherTaxes);
		$this->taxLiabilities[self::INCOME_TAX_KEY] = $amountOwed;
		return $amountOwed;
	}

protected function calculateTaxLiability(fMoney $taxableRevenue, fMoney $deductions, fMoney $otherTaxes)
	{
		if (isset($_GET['debug']))
		{
			echo "<pre>";
			echo "[income] Total revenue: $taxableRevenue\n";
			echo "[income] Qualified deductions: " . $deductions . "\n";
			echo "[income] Other Federal tax liabilities: " . $otherTaxes . "\n";
		}

$taxableRevenue = $taxableRevenue->sub($deductions);
		$taxableRevenue = $taxableRevenue->sub($otherTaxes);

if (isset($_GET['debug']))
		{
			echo "[income] Taxable revenue: $taxableRevenue\n";
			echo "----------\n";
		}

$totalTaxLiability = new fMoney(0, 'USD');
		foreach ($this->brackets as /** @var TaxBracket */ $bracket)
		{
			// Assume 500 0000
			// Algorithm: Get subvalue -> get liability -> add liability -> subtract subvalue -> continue
			if ($bracket->max !== null)
			{
				$amountTaxedInBracket = $bracket->max - $bracket->min;
			}
			else
			{
				$amountTaxedInBracket = $taxableRevenue;
			}

if ($taxableRevenue->lte($amountTaxedInBracket))
			{
				$amountTaxedInBracket = $taxableRevenue;
			}

$taxLiability = new fMoney($amountTaxedInBracket, 'USD');
			$taxLiability = $taxLiability->mul($bracket->rate);

$totalTaxLiability = $totalTaxLiability->add($taxLiability);

$taxableRevenue = $taxableRevenue->sub($amountTaxedInBracket);

if (isset($_GET['debug']))
			{
				echo "[income] Bracket tax rate: {$bracket->rate}\n";
				echo "[income] Income taxed in bracket: {$bracket->min} ... {$bracket->max}\n";
				echo "[income] Amount in bracket: $amountTaxedInBracket\n";
				echo "[income] Tax Lability in bracket: $taxLiability\n";
				echo "[income] Taxable revenue: $taxableRevenue\n";
				echo "[income] Total Taxable liability: $totalTaxLiability\n";
				echo "------------\n";
			}

if ($taxableRevenue->lte(0))
			{
				break;
			}
		}

if (isset($_GET['debug']))
		{
			echo "</pre>";
		}

return $totalTaxLiability;
	}

protected function fetchTaxBracketRates()
	{
		if ($this->brackets !== null)
		{
			return $this->brackets;
		}

// TODO: Load this from a database table.
		// FIXME: Add more brackets.
		// TIP: By doing a little extra work now, all i have to do later is do $pdo->fetchArray() later ;-)
		// I **LOVE** our complicated corporate income tax system!! WOOO!!!!!

$brackets = $this->bracketManager->fetchAll();
		$this->brackets = $brackets;

return $brackets;
	}
}

class TaxBracketManager
{
	public function fetchTaxBrackets()
	{
		$bracketsInfo = array(
			array('min' => 0,        'max' => 50000,    'rate' => 0.15),
			array('min' => 50001,    'max' => 75000,    'rate' => 0.25),
			array('min' => 75001,    'max' => 100000,   'rate' => 0.34),
			array('min' => 100001,   'max' => 335000,   'rate' => 0.39),
			array('min' => 335001,   'max' => 10000000, 'rate' => 0.34),
			array('min' => 10000001, 'max' => 15000000, 'rate' => 0.35),
			array('min' => 15000001, 'max' => 18333333, 'rate' => 0.38),
			array('min' => 18333334, 'max' => null,     'rate' => 0.35),
		);

$brackets = array();
		foreach ($bracketsInfo as $i)
		{
			$bracket = new TaxBracket;
			$bracket->min = $i['min'];
			$bracket->max = $i['max'];
			$bracket->rate = $i['rate'];

$brackets[] = $bracket;
		}

return $brackets;
	}
}

// Social security tax does not allow for deductions. It is off of the entire gross wage.
class SocialSecurityTax implements API_Tax
{
	public function getTaxLiability(fMoney $revenue, fMoney $deductions)
	{
		$taxLiability = $this->calculateTaxLiability($revenue);

return $taxLiability;
	}

protected function calculateTaxLiability(fMoney $taxableRevenue)
	{
		$maxTaxable = $this->fetchMaxTaxableAmount();

$taxableRevenue = min($maxTaxable, $taxableRevenue);
		$taxRate = $this->fetchTaxRate();
		$taxLiability = $taxableRevenue->mul($taxRate);

if (isset($_GET['debug']))
		{
			echo "<pre>";
			echo "[ssi] Taxable Revenue: $taxableRevenue\n";
			echo "[ssi] Tax Rate: $taxRate\n";
			echo "[ssi] Total Tax Liability: $taxLiability\n";
			echo "</pre>";
		}

return $taxLiability;
	}

protected function fetchMaxTaxableAmount()
	{
		return new fMoney(110100, 'USD');
	}

protected function fetchTaxRate()
	{
		return 0.062;
	}
}

// Medicare tax does not allow for deductions. It is off of the entire gross wage.
class MedicareTax implements API_Tax
{
	public function getTaxLiability(fMoney $revenue, fMoney $deductions)
	{
		$taxLiability = $this->calculateTaxLiability($revenue);

return $taxLiability;
	}

protected function calculateTaxLiability(fMoney $taxableRevenue)
	{
		$taxRate = $this->fetchTaxRate();
		$taxLiability = $taxableRevenue->mul($taxRate);

if (isset($_GET['debug']))
		{
			echo "<pre>";
			echo "[medicare] Taxable Revenue: $taxableRevenue\n";
			echo "[medicare] Tax Rate: $taxRate\n";
			echo "[medicare] Total Tax Liability: $taxLiability\n";
			echo "</pre>";
		}

return $taxLiability;
	}

protected function fetchTaxRate()
	{
		return 0.0145;
	}
}

// Unemployment Insurance tax does not allow for deductions. It is off of the entire gross wage.
// Source: http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp
class UnemploymentTax implements API_Tax
{
	protected $numOfEmployees;

public function __construct($numOfEmployees = null)
	{
		if ($numOfEmployees !== null)
		{
			echo "Num of Employees 2.5: $numOfEmployees";
			$this->setNumberOfEmployees($numOfEmployees);
		}
	}

public function setNumberOfEmployees($numOfEmployees)
	{
		echo "Num of Employees 3: " . $numOfEmployees;
		$this->numOfEmployees = $numOfEmployees;
	}

public function getTaxLiability(fMoney $revenue, fMoney $deductions)
	{
		if (empty($this->numOfEmployees))
		{
			throw new LogicException("Cannot calculate Unemployment tax without specifying the number of employees.");
		}

$taxLiability = new fMoney(0, 'USD');
		for ($a = 0; $a < $this->numOfEmployees; ++$a)
		{
			$taxLiability = $taxLiability->add($this->calculateTaxLiability($revenue));
		}

return $taxLiability;
	}

protected function calculateTaxLiability(fMoney $taxableRevenue)
	{
		if ($taxableRevenue->lte($this->fetchMinimumAmountToTax()))
		{
			return new fMoney(0, 'USD');
		}

$maxTaxLiability = $this->fetchMaxTaxLiability();
		$taxRate = $this->fetchTaxRate();

$taxLiability = $taxableRevenue->mul($taxRate);

if ($taxLiability->gte($maxTaxLiability))
		{
			$taxLiability = $maxTaxLiability;
		}

if (isset($_GET['debug']))
		{
			echo "<pre>";
			echo "[unemployment] Taxable Revenue: $taxableRevenue\n";
			echo "[unemployment] Tax Rate: $taxRate\n";
			echo "[unemployment] Total Tax Liability: $taxLiability\n";
			echo "</pre>";
		}

return $taxLiability;
	}

protected function fetchMinimumAmountToTax()
	{
		return new fMoney(1500, 'USD');
	}

protected function fetchMaxTaxLiability()
	{
		return new fMoney(56.00, 'USD');
	}

protected function fetchTaxRate()
	{
		return 0.062;
	}
}

class FedTaxes
{
	/** @var fMoney */
	public $income;
	/** @var fMoney */
	public $ssi;
	/** @var fMoney */
	public $medicare;
	/** @var fMoney */
	public $unemployment;
	/** @var fMoney */
	public $total;

public function __construct()
	{
		$this->income = new fMoney(0, 'USD');
		$this->ssi = new fMoney(0, 'USD');
		$this->medicare = new fMoney(0, 'USD');
		$this->unemployment = new fMoney(0, 'USD');
		$this->total = new fMoney(0, 'USD');
	}
}

// Main execution path.
function getTaxLiability()
{
	if (!empty($_POST['gross_income']))
	{
		// I prefer filter_var($_POST) over filter_input(INPUT_POST) because it
		// is **impossible** to simulate form data in unit tests with filter_input().
		if (($grossIncome = filter_var($_POST['gross_income'], FILTER_SANITIZE_NUMBER_FLOAT)) === false)
		{
			throw new InvalidArgumentException("Invalid input for gross income, only numbers are accepted.");
		}
		if (($expenses = filter_var($_POST['expenses'], FILTER_SANITIZE_NUMBER_FLOAT)) === false)
		{
			throw new InvalidArgumentException("Invalid input for expenses, only numbers are accepted.");
		}
		if (($numOfEmployees = filter_var($_POST['num_of_employees'], FILTER_SANITIZE_NUMBER_INT)) === false)
		{
			throw new InvalidArgumentException("Invalid input for number of employees, only integers are accepted.");
		}
		echo "Num of Employees: $numOfEmployees";

fMoney::setDefaultCurrency('USD');
		$taxManager = USFederalTaxesFactory::create(new fMoney($grossIncome), new fMoney($expenses), $numOfEmployees);
		$amountOwed = $taxManager->getTaxLiability();

$fedTaxes = new FedTaxes;
		$fedTaxes->income = $amountOwed;
		$fedTaxes->ssi = $taxManager->getLiabilityByTax('ssi');
		$fedTaxes->medicare = $taxManager->getLiabilityByTax('medicare');
		$fedTaxes->unemployment = $taxManager->getLiabilityByTax('unemployment');

// TODO: fMoney **really** should be able to add multiple values at once. I mean, come on!
		foreach (array('income', 'ssi', 'medicare', 'unemployment') as $tax)
		{
			$fedTaxes->total = $fedTaxes->total->add($fedTaxes->$tax);
		}

return $fedTaxes;
	}

return null;
}

$fedTaxes = null;
try
{
	$fedTaxes = getTaxLiability();
}
catch(InvalidArgumentException $e)
{
	$errorMessage = "Oops! An error has occurred:<br/>\n";
	$errorMessage .= $e->getMessage();
}
catch(Exception $e)
{
	$errorMessage = "Oops: An error has occured.";
	$errorMessage .= $e->getMessage();

error_log($e->getMessage());
}

?>
<?php
// Start of the view.
$e_grossIncome = isset($_POST['gross_income']) ? htmlspecialchars($_POST['gross_income']) : '';
$e_expenses = isset($_POST['expenses']) ? htmlspecialchars($_POST['expenses']) : '';
$e_numOfEmployees = isset($_POST['num_of_employees']) ? htmlspecialchars($_POST['num_of_employees']) : '';

if (isset($errorMessage))
{
	$e_errorMessage = htmlspecialchars($errorMessage);
}
// Iteration 1: Create the HTML.
?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
	<head>
		<title>Federal Corporate Income Tax Calculator</title>
<style type="text/css">
table#tax_data_table th { text-align: left; }
table#tax_data_table td { text-align: right; }
</style>
	</head>
	<body>
		<h1>Federal Corporate Income Tax Calculator</h1>
		<p>This app is designed to calculate the estimated income tax of a corporation.</p>
		<h4>Disclaimer</h4>
		<p>This app is for educational purposes only. It is by no means a substitute for proper tax accounting services!</p>
		<p><em>Note: Because of <a href="http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp">Congressional bungling</a>, the Unemployment Taxrate
			for 2011 is overstated (usually by just 0.2%).</em></p>
<?php
if (isset($e_errorMessage)):
?>
		<div id="error_messag">
			<?php echo $e_errorMessage; ?>
		</div>
<?php endif; ?>
		<div id="income_form">
			<form method="post">
				<table id="income_data_table">
					<tr>
						<th><label for="gross_income">Gross income:</label></th>
						<td><input type="text" name="gross_income" value="<?php echo $e_grossIncome; ?>"/></td>
					</tr>
					<tr>
					<th><label for="expenses">Expenses:</label></th>
						<td><input type="text" name="expenses" value="<?php echo $e_expenses; ?>"/></td>
					</tr>
					<tr>
						<th><label for="expenses">No. of Employees:</label></th>
						<td><input type="text" name="num_of_employees" value="<?php echo $e_numOfEmployees; ?>"/></td>
					</tr>
					<tr>
						<td span="2"><input type="submit" value="Calculate"></td>
					</tr>
				</table>
			</form>
		</div>
<?php
if ($fedTaxes instanceof FedTaxes):
?>
		<div id="taxes_data">
			<h3>Tax Information</h3>
			<table id="tax_data_table">
				<tr>
					<th>Income Tax: </th>
					<td><?php echo $fedTaxes->income; ?></td>
				</tr>
				<tr>
					<th>Social Security Tax:</th>
					<td><?php echo $fedTaxes->ssi; ?></td>
				</tr>
				<tr>
					<th>Medicare Tax:</th>
					<td><?php echo $fedTaxes->medicare; ?></td>
				</tr>
				<tr>
					<th><a href="http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp">Unemployment Tax:</a></th>
					<td><?php echo $fedTaxes->unemployment; ?></td>
				</tr>
				<tr>
					<th>Total Liability:</th>
					<td><?php echo $fedTaxes->total; ?></td>
				</tr>
			</table>
		</div>
<?php endif; ?>
	</body>
</html>

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Monday, September 3rd, 2012 at 1:25:07pm MDT