After tax cashflow calculation

Overview

The function after_tax_cashflow returns a new cashflow object for which the values are taxed. The specified tax rate is only appled to positive values in the cashflow. Negative values are reemplazed by a zero value.

Functions in this module

cashflows.taxing.after_tax_cashflow(cflo, tax_rate)[source]

Computes the after cashflow for a tax rate. Taxes are not computed for negative values in the cashflow.

Parameters:
  • cflo (pandas.Series) – generic cashflow.
  • tax_rate (pandas.Series) – periodic income tax rate.
Returns:

Taxed values (pandas.Series)

Example*

>>> cflo = cashflow(const_value=[-50] + [100] * 4, start='2010', freq='A')
>>> tax_rate = interest_rate(const_value=[10] * 5, start='2010', freq='A')
>>> after_tax_cashflow(cflo=cflo, tax_rate=tax_rate) 
2010     0.0
2011    10.0
2012    10.0
2013    10.0
2014    10.0
Freq: A-DEC, dtype: float64