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> That fact in itself makes it difficult to unit test.

Verifying a tax code implementation is a good place to make use of property based testing.



I agree, and that's why I favor it to unit testing (although to be fair, they are pretty complementary, because each addresses different end of the spectrum). To properly unit test, you need to have a different implementation, which you can compare with, you cannot IMHO unit test under the same assumptions that the code makes.




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