Version 0.7.0: Kantonstarife 2026 (taxCH_AI/AR/SG/GR)

column -d: Spalten löschen
demo: Reste von splittable (colorsaa-ac) entfernt
2026-10-12 00:27:06 +02:00 · 2026-10-12 00:10:36 +02:00 · 2026-10-11 23:58:58 +02:00 · 2026-10-11 23:56:05 +02:00 · 2026-10-11 23:32:07 +02:00 · 2026-10-11 23:23:37 +02:00
21 changed files with 776 additions and 16 deletions
@@ -7,6 +7,28 @@ folgen [Semantic Versioning](https://semver.org/lang/de/). Die Version steht in

 ## [Unveröffentlicht]

+## [0.7.0] - 2026-10-12
+
+### Hinzugefügt
+- `column -d Spalte ...` (und `project -d`) löscht Spalten: alle anderen bleiben in ihrer Reihenfolge. Fehler bei unbekannter Spalte oder wenn alle gelöscht würden. Dazu Abschnitt in `man/column.man`, Beispiel in `testall.cmds` und Tests.
+- Kantonstarife 2026 für `tax`: `demo/taxCH_AI2026`, `taxCH_AR2026`, `taxCH_SG2026`, `taxCH_GR2026` (Präfix `taxCH_` für die Schweiz; einfache Staatssteuer für Alleinstehende, vor Steuerfuss, Gemeinde und Kirche), erzeugt mit `tools/gen_tax_tables.rb`. Mit Tests, Beispiel in `testall.cmds` und Erklärung zum Steuerfuss im README.
+
+### Behoben
+- `rdb man dashline` (und `headline`, `backup`, `dbase`, `accounting_ter`) zeigte als Überschrift eine Makrozeile (`dashline -- .PP`). Themen-Seiten ohne Beschreibung nehmen jetzt den Titel aus der `.TH`-Zeile.
+- `splittable -0` und mehr als 676 Stücke endeten mit einem Ruby-Abbruch (im zweiten Fall nach 676 geschriebenen Dateien). Jetzt eine Fehlermeldung, und es wird vorher geprüft, damit nichts halb geschrieben wird.
+
+## [0.6.0] - 2026-10-11
+
+### Hinzugefügt
+- Steuertabellen 2026 für `tax`: `demo/taxDE2026`, `taxAT2026`, `taxCH2026` (nur Bundessteuer), `taxLI2026` (nur Landessteuer), erzeugt mit `tools/gen_tax_tables.rb`, mit Tests.
+
+### Geändert
+- `record`: 0 und 1 sind die erste Zeile, negative Zahlen zählen vom Ende (`-1` letzte, `-2` vorletzte ...). Außerhalb der Tabelle kommt eine leere Tabelle, Text und Dezimalzahlen sind ein Fehler. (Vorher lieferten 0, -1 und Text ungewollt Zeilen vom Ende.) `testall.cmds` und `man/record.man` zeigen es.
+- README und `man/row.man` erklären, warum `select` in bash/zsh/ksh einen Syntaxfehler gibt und wie man es trotzdem aufruft.
+
+### Behoben
+- `rdb man` zeigte `\\select` in den Man-Pages als `\elect`: ein doppelter Backslash wird jetzt zuerst geschützt.
+
 ## [0.5.0] - 2026-10-11

 ### Hinzugefügt
@@ -40,6 +40,8 @@ Dasselbe gilt für **Listen** (ein Datensatz als `Spalte<Tab>Wert`-Zeilen, die
 Datei beginnt mit einer Leerzeile). `tabletolist` und `listtotable` wandeln um,
 die meisten Befehle lesen beides.

+`column -d Spalte ...` löscht Spalten (alle anderen bleiben), `column Spalte ...` wählt sie aus.
+
 `row`, `compute` und `validate` übergeben ihren Ausdruck an awk, nachdem sie
 Spaltennamen durch `$N` ersetzt haben. Es gilt also awk-Syntax.

@@ -117,6 +119,48 @@ pick -m -k 'down space down enter' < inventory    Tasten aus einem String (Skrip
 Pfeile, Bild auf/ab, Pos1/Ende scrollen; `/` filtert (Enter behält den Filter, Esc löscht ihn); Enter wählt;
 Esc bricht ab (Status 1, keine Ausgabe). Ohne Markierung gilt die Zeile unter dem Cursor.

+## Steuertabellen 2026 für `tax`
+
+`demo/` enthält vier Tarife für das Steuerjahr 2026 im Format von `tax` (income, tax, percent), jeweils für
+Alleinstehende (Grundtarif). Erzeugt mit `ruby tools/gen_tax_tables.rb`.
+
+| Datei | Land | Quelle | Genauigkeit |
+|---|---|---|---|
+| `taxDE2026` | Deutschland, Einkommensteuer | § 32a EStG (Grundfreibetrag 12 348 €) | Kurvenstücke durch Geraden genähert, Abweichung unter 0,15 € (die Formel rundet ab, `tax` auf) |
+| `taxAT2026` | Österreich, Einkommensteuer | § 33 EStG (0 % bis 13 539 €, dann 20/30/40/48/50/55 %) | exakt, vor Absetzbeträgen |
+| `taxCH2026` | Schweiz, **nur direkte Bundessteuer** | Art. 36 DBG, ESTV-Rundschreiben 2-215-D-2025 | Stufen exakt, das Gesetz rechnet in 100-Franken-Schritten |
+| `taxLI2026` | Liechtenstein, **nur Landessteuer** | Art. 19 SteG (LR 640.0, Fassung 01.07.2026) | exakt |
+| `taxCH_AI2026` | Kanton Appenzell I.Rh., einfache Staatssteuer | Art. 38 StG (ESTV-Kantonsblatt) | exakt |
+| `taxCH_AR2026` | Kanton Appenzell A.Rh., einfache Staatssteuer (Alleinstehendentarif) | Art. 39 StG, Beträge ab 2024 | exakt |
+| `taxCH_SG2026` | Kanton St. Gallen, einfache Staatssteuer | Art. 50 StG, Beträge ab 2026 | exakt |
+| `taxCH_GR2026` | Kanton Graubünden, einfache Kantonssteuer | Art. 39 StG, indexierte Beträge ab 2025 | exakt |
+
+```
+tax 60000 < demo/taxDE2026         14233
+tax 60000 < demo/taxAT2026         15447
+tax 60000 < demo/taxCH2026           671
+tax 60000 < demo/taxLI2026          1396   (mal 1 + Gemeindezuschlag, 150 % bis 250 %)
+```
+
+Der Betrag ist die Steuer auf das **zu versteuernde** Einkommen. Abzüge, Sozialversicherung, Absetzbeträge,
+Kirchensteuer und Soli sind nicht enthalten. Für die Schweiz kommen Kanton und Gemeinde dazu (sie sind meist
+höher als der Bund), für Liechtenstein der Gemeindezuschlag: gesamt = Landessteuer × (1 + Zuschlag/100).
+Ehepaar- und Alleinerziehendentarife fehlen. Das ist keine Steuerberatung.
+
+**Kantone (AI, AR, SG, GR):** Die Dateien tragen den Präfix `taxCH_` (Schweiz) vor dem Kantonskürzel; `taxCH2026` ist die Bundessteuer. Die Tabellen geben die *einfache Steuer* wieder. Sie wird mit dem Steuerfuss multipliziert,
+und Gemeinde und Kirche kommen dazu. Der Kanton setzt den Steuerfuss pro Jahr fest:
+
+| Kanton | Steuerfuss Kanton 2026 | Quelle |
+|---|---|---|
+| AI | 96 % | Kantonsblatt AI (Grossratsbeschluss 1.12.2025) |
+| SG | 105 % | Budgetbeschluss des Kantonsrats (Websuche, nicht im Kantonsblatt) |
+| GR | 92 % | Grosser Rat, Budget 2026 (Websuche) |
+| AR | nicht ermittelt | AR rechnet in Steuereinheiten, die Zahl für 2026 habe ich nicht gefunden |
+
+Beispiel AI bei 60 000: `tax 60000 < demo/taxCH_AI2026` = 3770, mal 0,96 = 3619 (Kantonssteuer, ohne Bezirk, Gemeinde und Kirche).
+Oberhalb einer Grenze gilt bei allen vier Kantonen ein fester Satz auf das *ganze* Einkommen (AI ab 200 000 mit 8 %,
+AR ab 260 800 mit 2,6 %, SG ab 264 500 mit 8,5 %, GR ab 780 440 mit 11 %); in der Tabelle ist das die letzte Zeile.
+
 ## Befehle

 | Gruppe | Befehle |
@@ -175,6 +219,10 @@ er nicht mehr passt (außer mit `-a`). Beide halten die Indizes aktuell.
  `row`, `compute`, `column`, `sorttable`, `jointable`, `rename`, `validate` und
  `rdb` haben dazu den Abschnitt „Case of Column Names“; er ist die einzige
  Ergänzung gegenüber den Original-Seiten.
+- `select` ist in bash, zsh und ksh ein reserviertes Wort. `select 'Cost > 5' < inventory` endet dort
+  mit `syntax error near unexpected token '<'`, weil die Shell das Schlüsselwort vor dem `PATH` auswertet.
+  Es gibt dasselbe unter dem Namen `row`. Außerdem gehen `\select ...`, `command select ...` und
+  `rdb select ...`.
 - `jointable` braucht keine vorsortierten Tabellen.
 - `ve` ist ein zeilenorientierter Editor, kein Bildschirmeditor.
 - `soundex` nutzt den Standard-Algorithmus. Die Beispielwerte im Handbuch
@@ -0,0 +1,9 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+13539	0.00	20
+21992	1690.60	30
+36458	6030.40	40
+70365	19593.20	48
+104859	36150.32	50
+1000000	483720.82	55
@@ -0,0 +1,14 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+15200	0.00	0.77
+33200	138.60	0.88
+43500	229.20	2.64
+58000	612.00	2.97
+76200	1152.50	5.94
+82100	1502.95	6.6
+108900	3271.75	8.8
+141500	6140.55	11
+185100	10936.55	13.2
+793900	91298.15	11.85
+794000	91310.00	11.5
@@ -0,0 +1,16 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+3000	0.00	1
+6000	30.00	2
+9000	90.00	3
+12000	180.00	4
+15000	300.00	5
+18000	450.00	6
+22000	690.00	7
+26000	970.00	7.5
+30000	1270.00	8
+40000	2070.00	8.5
+74000	4960.00	9
+140000	10900.00	8.5
+200000	16000.00	8
@@ -0,0 +1,14 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+8300	0.00	0.6
+9900	9.60	1
+11500	25.60	1.5
+15700	88.60	1.8
+27200	295.60	2.2
+41800	616.80	2.4
+54300	916.80	2.6
+74100	1431.60	2.7
+88700	1825.80	2.8
+125200	2847.80	2.9
+260800	6780.80	2.6
@@ -0,0 +1,21 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+16895	0.00	2.5
+17985	27.25	4
+19075	70.85	5
+20165	125.35	6
+21255	190.75	6.5
+22345	261.60	7
+24525	414.20	8
+31065	937.40	8.5
+35425	1308.00	9
+39785	1700.40	9.5
+44145	2114.60	10.3
+65945	4360.00	10.6
+87745	6670.80	10.7
+109545	9003.40	11.2
+218545	21211.40	11.3
+327545	33528.40	11.4
+436545	45954.40	11.6
+780440	85848.40	11
@@ -0,0 +1,9 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+11600	0.00	4
+15800	168.00	6
+33800	1248.00	8
+60300	3368.00	9.2
+98400	6873.20	9.4
+264500	22482.50	8.5
@@ -0,0 +1,235 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+12348	0.00	14.228628
+12598	35.57	14.685882
+12848	72.29	15.143138
+13098	110.14	15.600392
+13348	149.15	16.057648
+13598	189.29	16.514902
+13848	230.58	16.972158
+14098	273.01	17.429413
+14348	316.58	17.886668
+14598	361.30	18.343922
+14848	407.16	18.801178
+15098	454.16	19.258432
+15348	502.31	19.715688
+15598	551.60	20.172942
+15848	602.03	20.630198
+16098	653.60	21.087453
+16348	706.32	21.544707
+16598	760.18	22.001963
+16848	815.19	22.459217
+17098	871.34	22.916473
+17348	928.63	23.373727
+17598	987.06	23.786172
+17799	1034.87	24.012466
+18049	1094.90	24.099825
+18299	1155.15	24.186375
+18549	1215.62	24.272925
+18799	1276.30	24.359475
+19049	1337.20	24.446025
+19299	1398.31	24.532575
+19549	1459.65	24.619125
+19799	1521.19	24.705675
+20049	1582.96	24.792225
+20299	1644.94	24.878775
+20549	1707.14	24.965325
+20799	1769.55	25.051875
+21049	1832.18	25.138425
+21299	1895.02	25.224975
+21549	1958.09	25.311525
+21799	2021.37	25.398075
+22049	2084.86	25.484625
+22299	2148.57	25.571175
+22549	2212.50	25.657725
+22799	2276.64	25.744275
+23049	2341.01	25.830825
+23299	2405.58	25.917375
+23549	2470.38	26.003925
+23799	2535.39	26.090475
+24049	2600.61	26.177025
+24299	2666.05	26.263575
+24549	2731.71	26.350125
+24799	2797.59	26.436675
+25049	2863.68	26.523225
+25299	2929.99	26.609775
+25549	2996.51	26.696325
+25799	3063.25	26.782875
+26049	3130.21	26.869425
+26299	3197.38	26.955975
+26549	3264.77	27.042525
+26799	3332.38	27.129075
+27049	3400.20	27.215625
+27299	3468.24	27.302175
+27549	3536.50	27.388725
+27799	3604.97	27.475275
+28049	3673.66	27.561825
+28299	3742.56	27.648375
+28549	3811.68	27.734925
+28799	3881.02	27.821475
+29049	3950.57	27.908025
+29299	4020.34	27.994575
+29549	4090.33	28.081125
+29799	4160.53	28.167675
+30049	4230.95	28.254225
+30299	4301.59	28.340775
+30549	4372.44	28.427325
+30799	4443.51	28.513875
+31049	4514.79	28.600425
+31299	4586.29	28.686975
+31549	4658.01	28.773525
+31799	4729.95	28.860075
+32049	4802.10	28.946625
+32299	4874.46	29.033175
+32549	4947.05	29.119725
+32799	5019.84	29.206275
+33049	5092.86	29.292825
+33299	5166.09	29.379375
+33549	5239.54	29.465925
+33799	5313.21	29.552475
+34049	5387.09	29.639025
+34299	5461.18	29.725575
+34549	5535.50	29.812125
+34799	5610.03	29.898675
+35049	5684.78	29.985225
+35299	5759.74	30.071775
+35549	5834.92	30.158325
+35799	5910.31	30.244875
+36049	5985.93	30.331425
+36299	6061.75	30.417975
+36549	6137.80	30.504525
+36799	6214.06	30.591075
+37049	6290.54	30.677625
+37299	6367.23	30.764175
+37549	6444.14	30.850725
+37799	6521.27	30.937275
+38049	6598.61	31.023825
+38299	6676.17	31.110375
+38549	6753.95	31.196925
+38799	6831.94	31.283475
+39049	6910.15	31.370025
+39299	6988.57	31.456575
+39549	7067.22	31.543125
+39799	7146.07	31.629675
+40049	7225.15	31.716225
+40299	7304.44	31.802775
+40549	7383.95	31.889325
+40799	7463.67	31.975875
+41049	7543.61	32.062425
+41299	7623.76	32.148975
+41549	7704.14	32.235525
+41799	7784.73	32.322075
+42049	7865.53	32.408625
+42299	7946.55	32.495175
+42549	8027.79	32.581725
+42799	8109.24	32.668275
+43049	8190.92	32.754825
+43299	8272.80	32.841375
+43549	8354.91	32.927925
+43799	8437.23	33.014475
+44049	8519.76	33.101025
+44299	8602.51	33.187575
+44549	8685.48	33.274125
+44799	8768.67	33.360675
+45049	8852.07	33.447225
+45299	8935.69	33.533775
+45549	9019.52	33.620325
+45799	9103.57	33.706875
+46049	9187.84	33.793425
+46299	9272.32	33.879975
+46549	9357.02	33.966525
+46799	9441.94	34.053075
+47049	9527.07	34.139625
+47299	9612.42	34.226175
+47549	9697.99	34.312725
+47799	9783.77	34.399275
+48049	9869.77	34.485825
+48299	9955.98	34.572375
+48549	10042.41	34.658925
+48799	10129.06	34.745475
+49049	10215.92	34.832025
+49299	10303.00	34.918575
+49549	10390.30	35.005125
+49799	10477.81	35.091675
+50049	10565.54	35.178225
+50299	10653.49	35.264775
+50549	10741.65	35.351325
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+51549	11096.46	35.697525
+51799	11185.71	35.784075
+52049	11275.17	35.870625
+52299	11364.84	35.957175
+52549	11454.74	36.043725
+52799	11544.84	36.130275
+53049	11635.17	36.216825
+53299	11725.71	36.303375
+53549	11816.47	36.389925
+53799	11907.45	36.476475
+54049	11998.64	36.563025
+54299	12090.04	36.649575
+54549	12181.67	36.736125
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+55299	12457.84	36.995775
+55549	12550.33	37.082325
+55799	12643.03	37.168875
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+56299	12829.09	37.341975
+56549	12922.45	37.428525
+56799	13016.02	37.515075
+57049	13109.81	37.601625
+57299	13203.81	37.688175
+57549	13298.03	37.774725
+57799	13392.47	37.861275
+58049	13487.12	37.947825
+58299	13581.99	38.034375
+58549	13677.08	38.120925
+58799	13772.38	38.207475
+59049	13867.90	38.294025
+59299	13963.63	38.380575
+59549	14059.59	38.467125
+59799	14155.75	38.553675
+60049	14252.14	38.640225
+60299	14348.74	38.726775
+60549	14445.56	38.813325
+60799	14542.59	38.899875
+61049	14639.84	38.986425
+61299	14737.30	39.072975
+61549	14834.99	39.159525
+61799	14932.89	39.246075
+62049	15031.00	39.332625
+62299	15129.33	39.419175
+62549	15227.88	39.505725
+62799	15326.64	39.592275
+63049	15425.63	39.678825
+63299	15524.82	39.765375
+63549	15624.24	39.851925
+63799	15723.87	39.938475
+64049	15823.71	40.025025
+64299	15923.77	40.111575
+64549	16024.05	40.198125
+64799	16124.55	40.284675
+65049	16225.26	40.371225
+65299	16326.19	40.457775
+65549	16427.33	40.544325
+65799	16528.69	40.630875
+66049	16630.27	40.717425
+66299	16732.06	40.803975
+66549	16834.07	40.890525
+66799	16936.30	40.977075
+67049	17038.74	41.063625
+67299	17141.40	41.150175
+67549	17244.28	41.236725
+67799	17347.37	41.323275
+68049	17450.68	41.409825
+68299	17554.20	41.496375
+68549	17657.94	41.582925
+68799	17761.90	41.669475
+69049	17866.07	41.756025
+69299	17970.46	41.842575
+69549	18075.07	41.963277
+69879	18213.55	42.000014
+277826	105551.32	45
@@ -0,0 +1,11 @@
+income	tax	percent
+------	---	-------
+0	0.00	0
+15900	0.00	1
+21100	52.00	3
+42300	688.00	4
+74000	1956.00	5
+105700	3541.00	6
+137400	5443.00	6.5
+169200	7510.00	7
+211400	10464.00	8
@@ -12,6 +12,9 @@ rdb select 'Description ~ /gloves/' < inventory
 ## column (project): pick columns in any order; a name that does not exist becomes a new empty column
 column Description Cost < inventory
 project Item Notes < owners
+## column -d: keep all columns except the named ones (a deletion)
+column -d Cost Value < inventory
+subtotal Date Debit Credit < journal | column -d Account Description
 ## sorttable: -n numeric, -r reverse, -f fold case
 sorttable -nr Cost < inventory
 ## compute: calculate columns from other columns (the new column must exist, so make it with addcol)
@@ -23,8 +26,14 @@ rename Owner Person < owners
 ## number / Number: number the rows (number: rows only, Number: rows and the head)
 number < owners
 Number < owners
-## record: print one record (the 3rd row)
+## record: print one record. 0 and 1 are the first row, 3 the third, -1 the last, -2 the one before
 record 3 < inventory
+record 0 < owners
+record -1 < owners
+record -2 < owners
+## beyond the end: an empty table;  not a number: an error
+record 9 < owners
+record abc < owners
 ## rmblank: drop empty rows;  headon / headoff: add or strip the head
 column Item Cost < inventory | rmblank
 headoff < colors
@@ -223,6 +232,17 @@ act
 cashflow < cash
 ## tax: look up the tax for an income in a tax table
 tax 20000 < X83
+## tax also works with the real 2026 tables of DE, AT, CH (federal tax only) and LI (Landessteuer,
+## before the municipal surcharge of 150 % to 250 %); see README. Tax on an income of 60000:
+tax 60000 < taxDE2026
+tax 60000 < taxAT2026
+tax 60000 < taxCH2026
+tax 60000 < taxLI2026
+## Swiss cantons (einfache Staatssteuer, single; still times the cantonal Steuerfuss, plus Gemeinde): AI AR SG GR
+tax 60000 < taxCH_AI2026
+tax 60000 < taxCH_AR2026
+tax 60000 < taxCH_SG2026
+tax 60000 < taxCH_GR2026
 ## explode: parts list -> all subparts with counts (part, amount)
 explode 10001 2 parttable
 ## chartdup: look for duplicate account numbers and short names in chart
@@ -28,6 +28,23 @@ Item	Notes
 1	
 3	
 6	
+## column -d: keep all columns except the named ones (a deletion)
+$ column -d Cost Value < inventory
+Item	Amount	Description
+----	------	-----------
+1	3	rubber gloves
+2	100	test tubes
+3	5	clamps
+4	23	plates
+5	99	cleaning cloth
+6	89	bunsen burners
+7	5	scales
+$ subtotal Date Debit Credit < journal | column -d Account Description
+Date	Debit	Credit
+----	-----	------
+861222	25000	25000
+861223	10000	10000
+861224	30000	30000
 ## sorttable: -n numeric, -r reverse, -f fold case
 $ sorttable -nr Cost < inventory
 Item	Amount	Cost	Value	Description
@@ -86,11 +103,29 @@ Number	Item	Owner
 1	1	ann
 2	3	bob
 3	6	cy
-## record: print one record (the 3rd row)
+## record: print one record. 0 and 1 are the first row, 3 the third, -1 the last, -2 the one before
 $ record 3 < inventory
 Item	Amount	Cost	Value	Description
 ----	------	----	-----	-----------
 3	5	8.00	40.00	clamps
+$ record 0 < owners
+Item	Owner
+----	-----
+1	ann
+$ record -1 < owners
+Item	Owner
+----	-----
+6	cy
+$ record -2 < owners
+Item	Owner
+----	-----
+3	bob
+## beyond the end: an empty table;  not a number: an error
+$ record 9 < owners
+Item	Owner
+----	-----
+$ record abc < owners
+record: 'abc' is not a record number (1, 2, 3 ... or -1 for the last)
 ## rmblank: drop empty rows;  headon / headoff: add or strip the head
 $ column Item Cost < inventory | rmblank
 Item	Cost
@@ -845,7 +880,7 @@ Item   Amount   Cost     Value     Description
 ## tabletom4 / tabletosed / tabletostruct were shown above
 ## ===== Help and the terminal =====
 $ rdb --version
-rdb 0.5.0
+rdb 0.7.0
 $ howmany
 136
 $ whatis row
@@ -935,6 +970,25 @@ Date	Amount	Balance	Description
 ## tax: look up the tax for an income in a tax table
 $ tax 20000 < X83
   3369
+## tax also works with the real 2026 tables of DE, AT, CH (federal tax only) and LI (Landessteuer,
+## before the municipal surcharge of 150 % to 250 %); see README. Tax on an income of 60000:
+$ tax 60000 < taxDE2026
+  14233
+$ tax 60000 < taxAT2026
+  15447
+$ tax 60000 < taxCH2026
+    671
+$ tax 60000 < taxLI2026
+   1396
+## Swiss cantons (einfache Staatssteuer, single; still times the cantonal Steuerfuss, plus Gemeinde): AI AR SG GR
+$ tax 60000 < taxCH_AI2026
+   3770
+$ tax 60000 < taxCH_AR2026
+   1065
+$ tax 60000 < taxCH_SG2026
+   3344
+$ tax 60000 < taxCH_GR2026
+   3748
 ## explode: parts list -> all subparts with counts (part, amount)
 $ explode 10001 2 parttable
 Part	Amount
@@ -11,9 +11,20 @@ Rdb.register('row', 'Make a new table where rows match logical condition',
 end
 Rdb.alias_for('select', 'row')

-Rdb.register('column', 'Display columns of a table in any order', 'column [ Column ... ] < tableorlist') do |args|
+Rdb.register('column', 'Display columns of a table in any order', 'column [ -d ] [ Column ... ] < tableorlist') do |args|
+  drop = args.first == '-d'
+  args.shift if drop
  t = table_in
-  next t.write if args.empty?
+  next t.write if args.empty? && !drop
+  die 'usage: column -d Column ... < tableorlist' if drop && args.empty?
+
+  if drop # keep every column except the named ones
+    gone = args.map { |a| t.index_of(a) }
+    keep = t.head.each_index.reject { |i| gone.include?(i) }
+    die 'column -d would delete every column' if keep.empty?
+
+    next t.with(head: keep.map { |i| t.head[i] }, rows: t.rows.map { |r| keep.map { |i| r[i] } }).write
+  end

  idx = args.map { |a| Rdb.column_index(t.head, a) }
  head = args.each_with_index.map { |a, n| idx[n] ? t.head[idx[n]] : a }
@@ -72,8 +83,12 @@ end

 Rdb.register('record', 'Find and output a record from a table', 'record number < table') do |args|
  die 'usage: record number < table' unless args.size == 1
+  die "'#{args[0]}' is not a record number (1, 2, 3 ... or -1 for the last)" unless args[0].match?(/\A[+-]?\d+\z/)
+
+  # 0 and 1 are the first record; -1 is the last, -2 the one before it ...
  t = table_in
-  row = t.rows[args[0].to_i - 1]
+  n = args[0].to_i
+  row = n.negative? ? (t.rows[n] if -n <= t.rows.size) : t.rows[[n, 1].max - 1]
  t.with(rows: row ? [row] : []).write
 end

@@ -160,12 +175,14 @@ end
 Rdb.register('splittable', 'Divide a table horizontally', 'splittable [-n] table') do |args|
  n = 50
  n = args.shift[1..].to_i if args.first&.match?(/\A-\d+\z/)
-  die 'usage: splittable [-n] table' unless args.size == 1
+  die 'usage: splittable [-n] table   (n is at least 1)' unless args.size == 1 && n.positive?
+
  t = open_table(args[0])
+  chunks = t.rows.each_slice(n).to_a
+  die "#{args[0]}: #{t.rows.size} rows in pieces of #{n} need #{chunks.size} files, but there are only 676 names (aa to zz)" if chunks.size > 676
+
  suffix = ('aa'..'zz').each
-  t.rows.each_slice(n) do |chunk|
-    File.write("#{args[0]}#{suffix.next}", t.with(rows: chunk).to_s)
-  end
+  chunks.each { |chunk| File.write("#{args[0]}#{suffix.next}", t.with(rows: chunk).to_s) }
 end

 # ---- aggregates ------------------------------------------------------------
@@ -81,9 +81,10 @@ end
 # ---- manual pages ---------------------------------------------------------------

 def troff_clean(str)
-  str.gsub(/\\f[BIRP]/, '').gsub('\\e', '\\').gsub('\\(em', ' -- ').gsub('\\(aa', "'")
+  # a literal backslash (\\ or \e) is parked in \0 so that later rules cannot see it
+  str.gsub('\\\\', "\0").gsub(/\\f[BIRP]/, '').gsub('\\e', "\0").gsub('\\(em', ' -- ').gsub('\\(aa', "'")
     .gsub('\\-', '-').gsub('\\&', '').gsub('\\*(UX', 'UNIX').gsub('``', '"').gsub("''", '"').gsub('\\ ', ' ')
-     .gsub(/\\\(..|\\\*\(..|\\[a-z]/, '').gsub('\\\\', '\\')
+     .gsub(/\\\(..|\\\*\(..|\\[a-z]/, '').gsub("\0", '\\')
 end

 def render_man(src)
@@ -147,8 +148,11 @@ Rdb.register('man', 'Display the manual page for a command', 'man [-g] command')
  args.each do |a|
    f = File.join(Rdb::ROOT, 'man', "#{a == 'Number' ? 'number.c' : a}.man")
    File.exist?(f) or die("no manual page for '#{a}'")
-    desc = File.read(f)[/^\.PC\s+"?(.*?)"?\s*$/, 1]
-    puts "#{a}#{desc ? " -- #{troff_clean(desc)}" : ''}", '=' * 60
+    src = File.read(f)
+    desc = src[/^\.PC[ \t]+"?(.*?)"?[ \t]*$/, 1]
+    # topic pages (dash line, head line ...) have an empty .PC; their title is in .TH
+    title = desc.to_s.empty? && src =~ /^\.TH\s+(?:"([^"]*)"|(\S+))/ ? ($1 || $2) : nil
+    puts "#{title || a}#{desc.to_s.empty? ? '' : " -- #{troff_clean(desc)}"}", '=' * 60
    puts render_man(File.read(f)), ''
  end
 end
@@ -1,5 +1,5 @@
 # frozen_string_literal: true

 module Rdb
-  VERSION = '0.5.0'
+  VERSION = '0.7.0'
 end
@@ -129,6 +129,24 @@ Names that are also
 reserved words or are followed by
 .B (
 are never taken for columns.
+.SH "Deleting Columns"
+.I "(Ruby re-creation only.)"
+.DM
+column -d Column ... < tableorlist
+.DE
+.PP
+With the option
+.BR -d ,
+.B column
+keeps every column
+.I except
+those named.
+The order of the other columns stays as it is.
+It is an error to name a column that does not exist,
+or to delete every column.
+.DM
+subtotal Date Debit Credit < journal | column -d Account Description
+.DE
 .SH "See Also"
 .B
 project,
@@ -59,6 +59,17 @@ you see output in the following format:
 .DM
 	Item 1 is rubber gloves
 .DE
+.SH "Record Numbers"
+.I "(Ruby re-creation only.)"
+Records are counted from 1.
+The numbers 0 and 1 both mean the first record.
+A negative number counts from the end:
+.B \-1
+is the last record,
+.B \-2
+the one before it, and so on.
+A number beyond either end gives a table without records.
+Anything that is not a whole number is an error.
 .SH "See Also"
 .B
 row,
@@ -191,6 +191,32 @@ Names that are also
 reserved words or are followed by
 .B (
 are never taken for columns.
+.SH "Using select in a Shell"
+.I "(Ruby re-creation only.)"
+.B select
+is another name for
+.BR row ,
+but in
+.BR bash ,
+.B zsh
+and
+.B ksh
+``select'' is a reserved word of the shell.
+The shell recognizes it before it looks for a program, so
+.DM
+select 'Cost > 5' < inventory
+.DE
+.PP
+stops with a syntax error at the ``<''.
+Use the name
+.B row
+instead, or protect the word from the shell:
+.DM
+row 'Cost > 5' < inventory
+\\select 'Cost > 5' < inventory
+command select 'Cost > 5' < inventory
+rdb select 'Cost > 5' < inventory
+.DE
 .SH "See Also"
 .B
 compute,
@@ -1,5 +1,7 @@
 [tools]
+"cargo:scryer-prolog" = "0.10"
 ruby = "3.4"
+rust = "1.99"

 [env]
 _.path = ["{{config_root}}/bin"]
@@ -5,6 +5,65 @@ require 'pty'
 require_relative '../lib/rdb'

 class SelectionTest < RdbCase
+  def test_column_d_deletes_columns
+    out = rdb('column', '-d', 'Cost', 'Value', file: 'inventory')
+    assert_equal %w[Item Amount Description], out.lines.first.chomp.split("\t")
+    assert_equal %w[1 3 rubber\ gloves], data(out).first
+    assert_equal %w[Date Debit Credit], rdb('column', '-d', 'Account', 'Description', stdin: rdb('subtotal', 'Date', 'Debit', 'Credit', file: 'journal')).lines.first.chomp.split("\t")
+  end
+
+  def test_column_d_errors
+    src = File.read(File.join(@dir, 'owners'))
+    [%w[-d], %w[-d Nope], %w[-d Item Owner]].each do |args|
+      out, err, st = run3('column', *args, stdin: src)
+      refute st.success?, "column #{args.join(' ')} should fail"
+      assert_equal '', out
+      refute_empty err
+    end
+  end
+
+  def test_column_d_works_on_lists_and_with_icase
+    list = rdb('tabletolist', file: 'owners')
+    assert_includes rdb('column', '-d', 'Item', stdin: list), "Owner\tann"
+    out, _e, st = run3('column', '-d', 'COST', stdin: File.read(File.join(@dir, 'inventory')), env: { 'RDB_ICASE' => '1' })
+    assert st.success?
+    refute_includes out.lines.first, 'Cost'
+  end
+
+  def test_splittable_pieces_and_errors
+    out, = run3('splittable', '-4', 'inventory')
+    assert_equal 4, data(File.read(File.join(@dir, 'inventoryaa'))).size
+    assert_equal 3, data(File.read(File.join(@dir, 'inventoryab'))).size
+    assert_includes File.read(File.join(@dir, 'inventoryab')), "Item\tAmount"
+    _o, err, st = run3('splittable', '-0', 'inventory')
+    refute st.success?
+    assert_match(/usage/, err)
+    write('big', "N\n-\n#{(1..700).to_a.join("\n")}\n")
+    _o, err, st = run3('splittable', '-1', 'big')
+    refute st.success?
+    assert_match(/only 676 names/, err)
+    assert_empty Dir[File.join(@dir, 'bigaa')] # nothing is written when it cannot all be written
+  end
+
+  def test_record_zero_and_one_are_the_first_and_negatives_count_from_the_end
+    { '0' => '1', '1' => '1', '2' => '3', '3' => '6', '-1' => '6', '-2' => '3', '-3' => '1', '+2' => '3' }.each do |n, item|
+      assert_equal [[item]], data(rdb('record', n, file: 'owners')).map { |r| r.first(1) }, "record #{n}"
+    end
+  end
+
+  def test_record_beyond_either_end_is_an_empty_table
+    %w[4 9 -4 -9].each { |n| assert_equal [], data(rdb('record', n, file: 'owners')), "record #{n}" }
+  end
+
+  def test_record_rejects_junk
+    %w[abc 2.5 1e3].each do |n|
+      out, err, st = run3('record', n, stdin: File.read(File.join(@dir, 'owners')))
+      refute st.success?, "record #{n} should fail"
+      assert_equal '', out
+      assert_match(/not a record number/, err)
+    end
+  end
+
  def test_row_numeric_condition
    out = rdb('row', 'Cost > 5', file: 'inventory')
    assert_equal %w[3 6 7], data(out).map(&:first)
@@ -429,7 +488,7 @@ end

 class HelpTest < RdbCase
  def test_whatis_whatwill_commands
-    assert_includes rdb('whatis', 'column'), "   column    - display columns of a table in any order\n   column    column [ Column ... ] < tableorlist\n"
+    assert_includes rdb('whatis', 'column'), "   column    - display columns of a table in any order\n   column    column [ -d ] [ Column ... ] < tableorlist\n"
    assert_includes rdb('whatwill', 'total'), 'subtotal'
    assert_operator data(rdb('commands')).size, :>, 120
    assert_operator rdb('howmany').to_i, :>, 120
@@ -447,6 +506,12 @@ class HelpTest < RdbCase
    assert_equal "\e[3;8H", rdb('cursor', '3', '8')
  end

+  def test_man_topic_pages_get_their_title
+    assert_equal 'dash line', rdb('man', 'dashline').lines.first.chomp
+    assert_equal 'head line', rdb('man', 'headline').lines.first.chomp
+    assert_match(/\Arow -- Make a new table/, rdb('man', 'row'))
+  end
+
  def test_testall_mentions_every_command
    script = File.read(File.join(DEMO, 'testall.cmds'))
    names = data(rdb('commands')).map(&:first)
@@ -723,3 +788,53 @@ class PickTest < RdbCase
    assert_equal '', table
  end
 end
+
+class TaxTablesTest < RdbCase
+  def tax(income, table) = rdb('tax', income.to_s, file: table).to_i
+
+  def test_at_2026
+    assert_equal 0, tax(13_539, 'taxAT2026')
+    assert_equal 11_447, tax(50_000, 'taxAT2026') # 6 030.40 + 13 542 * 40 %
+    assert_equal 33_818, tax(100_000, 'taxAT2026')
+  end
+
+  def test_ch_federal_2026
+    assert_equal 0, tax(15_200, 'taxCH2026')
+    assert_equal 401, tax(50_000, 'taxCH2026')
+    assert_equal 2684, tax(100_000, 'taxCH2026')
+    assert_equal 91_310, tax(794_000, 'taxCH2026')
+  end
+
+  def test_li_landessteuer_2026
+    assert_equal 996, tax(50_000, 'taxLI2026')   # 0,04 * x - 1 004
+    assert_equal 3256, tax(100_000, 'taxLI2026') # 0,05 * x - 1 744
+    assert_equal 10_464, tax(211_400, 'taxLI2026')
+    assert_equal 0, tax(15_855, 'taxLI2026')
+  end
+
+  def test_swiss_cantons_2026_einfache_staatssteuer
+    assert_equal 3770, tax(60_000, 'taxCH_AI2026') # 2 070 + 8,5 % of 20 000
+    assert_equal 16_000, tax(200_000, 'taxCH_AI2026')
+    assert_equal 24_000, tax(300_000, 'taxCH_AI2026') # 8 % of the whole income
+    assert_equal 1065, tax(60_000, 'taxCH_AR2026')
+    assert_equal 3344, tax(60_000, 'taxCH_SG2026')    # 1 248 + 8 % + 9,2 % pieces
+    assert_equal 25_500, tax(300_000, 'taxCH_SG2026') # 8,5 % of the whole income
+    assert_equal 3748, tax(60_000, 'taxCH_GR2026')
+    assert_equal 0, tax(16_895, 'taxCH_GR2026')
+    assert_equal 20, tax(5_000, 'taxCH_AI2026') # 1 % of 2 000
+    %w[AR SG GR].each { |c| assert_equal 0, tax(5_000, "taxCH_#{c}2026") }
+  end
+
+  # § 32a EStG: the table is a straight-line approximation of the curved zones
+  def test_de_2026_follows_the_formula
+    [12_348, 14_000, 17_799, 20_000, 33_333, 50_000, 69_878, 100_000, 277_825, 300_000].each do |x|
+      exact = if x <= 12_348 then 0
+              elsif x <= 17_799 then y = (x - 12_348) / 10_000.0; ((914.51 * y) + 1400) * y
+              elsif x <= 69_878 then z = (x - 17_799) / 10_000.0; (((173.10 * z) + 2397) * z) + 1034.87
+              elsif x <= 277_825 then (0.42 * x) - 11_135.63
+              else (0.45 * x) - 19_470.38
+              end
+      assert_in_delta exact.floor, tax(x, 'taxDE2026'), 1, "income #{x}"
+    end
+  end
+end
@@ -0,0 +1,94 @@
+# frozen_string_literal: true
+
+# Writes the 2026 income tax tables in the format of `tax` (income, tax, percent)
+# into demo/. Sources: § 32a EStG (DE), § 33 EStG (AT), Tarif 2026 Art. 36 DBG (CH,
+# ESTV Rundschreiben 2-215-D-2025), Art. 19 SteG LR 640.0, Fassung 01.07.2026 (LI).
+#   ruby tools/gen_tax_tables.rb
+
+DEMO = File.expand_path('../demo', __dir__)
+
+def write_table(name, points)
+  rows = points.map { |i, t, p| [i.to_s, format('%.2f', t), format('%.6f', p).sub(/0+\z/, '').sub(/\.\z/, '')] }
+  File.write(File.join(DEMO, name), "income\ttax\tpercent\n------\t---\t-------\n#{rows.map { |r| r.join("\t") }.join("\n")}\n")
+end
+
+# --- Germany: single assessment, § 32a Abs. 1 (the zones 2 and 3 are curves, so
+# the table approximates them with short straight pieces; error below one euro)
+def de_tax(x)
+  if x <= 12_348 then 0.0
+  elsif x <= 17_799 then y = (x - 12_348) / 10_000.0; ((914.51 * y) + 1400) * y
+  elsif x <= 69_878 then z = (x - 17_799) / 10_000.0; (((173.10 * z) + 2397) * z) + 1034.87
+  elsif x <= 277_825 then (0.42 * x) - 11_135.63
+  else (0.45 * x) - 19_470.38
+  end
+end
+
+de = [12_348] + (12_598..17_798).step(250).to_a + [17_799] + (18_049..69_549).step(250).to_a + [69_879, 277_826]
+pts = de.each_with_index.map do |i, n|
+  nxt = de[n + 1]
+  slope = nxt ? (de_tax(nxt) - de_tax(i)) / (nxt - i) * 100 : 45.0
+  [i, de_tax(i), slope]
+end
+write_table('taxDE2026', [[0, 0.0, 0.0]] + pts)
+
+# --- Austria: § 33 EStG, the tariff before the Absetzbeträge
+at = [[13_539, 20], [21_992, 30], [36_458, 40], [70_365, 48], [104_859, 50], [1_000_000, 55]]
+acc = 0.0
+prev = [0, 0]
+pts = [[0, 0.0, 0.0]]
+at.each do |limit, rate|
+  acc += (limit - prev[0]) * prev[1] / 100.0
+  pts << [limit, acc, rate]
+  prev = [limit, rate]
+end
+write_table('taxAT2026', pts)
+
+# --- Switzerland: direct federal tax, Art. 36 DBG, single persons (without canton and municipality)
+ch = [[0, 0, 0], [15_200, 0, 0.77], [33_200, 138.60, 0.88], [43_500, 229.20, 2.64], [58_000, 612.00, 2.97],
+      [76_200, 1152.50, 5.94], [82_100, 1502.95, 6.60], [108_900, 3271.75, 8.80], [141_500, 6140.55, 11.00],
+      [185_100, 10_936.55, 13.20], [793_900, 91_298.15, 11.85], [794_000, 91_310.00, 11.50]]
+write_table('taxCH2026', ch)
+
+# --- Liechtenstein: Landessteuer, Art. 19 Abs. 1 Bst. a SteG; the municipal surcharge
+# (150 % to 250 % of it) comes on top: total = Landessteuer * (1 + surcharge / 100)
+li_rates = [[15_900, 1], [21_100, 3], [42_300, 4], [74_000, 5], [105_700, 6], [137_400, 6.5], [169_200, 7], [211_400, 8]]
+acc = 0.0
+prev = [15_855, 0]
+pts = [[0, 0.0, 0.0]]
+li_rates.each do |limit, rate|
+  acc += (limit - prev[0]) * prev[1] / 100.0 if prev[1].positive?
+  pts << [limit, acc, rate]
+  prev = [limit, rate]
+end
+write_table('taxLI2026', pts)
+
+# --- Swiss cantons: the "einfache Staatssteuer" for single persons, before the Steuerfuss and
+# without municipal and church tax. Source: ESTV Kantonsblätter (Steuerinformationen 2026).
+# Each tariff is a list of [width, rate] pieces; above the last piece one flat rate applies to
+# the whole income (the cantons call this "für das ganze Einkommen").
+def staircase(pieces, flat_rate, expect_limit)
+  acc = 0.0
+  start = 0
+  pts = []
+  pieces.each do |width, rate|
+    pts << [start, acc, rate]
+    acc += width * rate / 100.0
+    start += width
+  end
+  raise "limit #{start} != #{expect_limit}" unless start == expect_limit
+
+  pts << [start, start * flat_rate / 100.0, flat_rate]
+end
+
+# AI: Art. 38 StG
+write_table('taxCH_AI2026', staircase([[3_000, 0], [3_000, 1], [3_000, 2], [3_000, 3], [3_000, 4], [3_000, 5], [4_000, 6],
+                                    [4_000, 7], [4_000, 7.5], [10_000, 8], [34_000, 8.5], [66_000, 9], [60_000, 8.5]], 8, 200_000))
+# AR: Art. 39 Abs. 1 lit. b StG (Alleinstehendentarif, Beträge ab Steuerperiode 2024); multiplied by the Steuereinheiten
+write_table('taxCH_AR2026', staircase([[8_300, 0], [1_600, 0.6], [1_600, 1.0], [4_200, 1.5], [11_500, 1.8], [14_600, 2.2],
+                                    [12_500, 2.4], [19_800, 2.6], [14_600, 2.7], [36_500, 2.8], [135_600, 2.9]], 2.6, 260_800))
+# SG: Art. 50 StG (Beträge ab Steuerperiode 2026)
+write_table('taxCH_SG2026', staircase([[11_600, 0], [4_200, 4], [18_000, 6], [26_500, 8], [38_100, 9.2], [166_100, 9.4]], 8.5, 264_500))
+# GR: Art. 39 Abs. 1 StG (indexierte Beträge ab Steuerperiode 2025)
+write_table('taxCH_GR2026', staircase([[16_895, 0], [1_090, 2.5], [1_090, 4], [1_090, 5], [1_090, 6], [1_090, 6.5], [2_180, 7],
+                                    [6_540, 8], [4_360, 8.5], [4_360, 9], [4_360, 9.5], [21_800, 10.3], [21_800, 10.6],
+                                    [21_800, 10.7], [109_000, 11.2], [109_000, 11.3], [109_000, 11.4], [343_895, 11.6]], 11.0, 780_440))
Author	SHA1	Message	Date
wkh	80941b6f03	Version 0.7.0: Kantonstarife 2026 (taxCH_AI/AR/SG/GR)	2026-10-12 00:27:06 +02:00
wkh	a02e5cb109	column -d: Spalten löschen	2026-10-12 00:10:36 +02:00
wkh	a9f3c0b255	demo: Reste von splittable (colorsaa-ac) entfernt	2026-10-11 23:58:58 +02:00
wkh	2e03c0a440	rdb man: Titel der Themen-Seiten (dashline, headline ...) aus .TH	2026-10-11 23:56:05 +02:00
wkh	6b9810b075	mise: Rust 1.99 und Scryer Prolog 0.10 für die Prolog-Ausgaben	2026-10-11 23:32:07 +02:00
wkh	b11e3da453	splittable: klare Fehler für -0 und mehr als 676 Stücke	2026-10-11 23:23:37 +02:00
wkh	1c66773ff4	Version 0.6.0: Steuertabellen 2026, record mit negativen Nummern, select-Hinweis	2026-10-11 22:55:35 +02:00
wkh	e1bdb6c703	Changelog geordnet	2026-10-11 22:51:52 +02:00
wkh	777a3b56e2	record: 0 und 1 = erste Zeile, negative Nummern zählen vom Ende	2026-10-11 22:51:43 +02:00
wkh	d5286c3600	record: Nummern unter 1 und Text sind ein Fehler statt Zeilen vom Ende	2026-10-11 22:48:42 +02:00
wkh	f83d1bd6f8	Steuertabellen 2026 für DE, AT, CH (Bund) und LI (Land) zu tax	2026-10-11 22:44:45 +02:00
wkh	6c0d675c5d	Hinweis zu select (README, row.man); Backslash in rdb man korrigiert	2026-10-11 22:35:37 +02:00