{ "default_value": 0, "definition_period": "year", "description": { "2021-12-09": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F31130", "note": "La CEHR est une contribution qui s'ajoute à l'impôt sur le revenu. Elle concerne les contribuables perçevant de hauts revenus. 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}, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 10, "id": "nb_adult", "lineno": 10 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 49, "end_lineno": 10, "lineno": 1, "name": "formula_2011_01_01" }, "documentation": "\nContribution exceptionnelle sur les hauts revenus\n'foy'\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.contributions_exceptionnelles.contribution_exceptionnelle_hauts_revenus" ], "source_code": "def formula_2011_01_01(foyer_fiscal, period, parameters):\n '''\n Contribution exceptionnelle sur les hauts revenus\n 'foy'\n '''\n rfr = foyer_fiscal('rfr', period)\n nb_adult = foyer_fiscal('nb_adult', period)\n bareme = parameters(period).impot_revenu.contributions_exceptionnelles.contribution_exceptionnelle_hauts_revenus\n\n return bareme.calc(rfr / nb_adult) * nb_adult\n # TODO: Gérer le II.-1 du lissage interannuel ? 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