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{ "args": [ { "ast_class": "Attribute", "attr": "montant_minimum", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 96, "lineno": 96, "value": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 96, "id": "ppe", "lineno": 96 } }, { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 96, "id": "ppe_tot", "lineno": 96 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 65, "end_lineno": 96, "func": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 96, "id": "max_", "lineno": 96 }, "keywords": [], "lineno": 96 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 18, "end_lineno": 98, "lineno": 98, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 98, "id": "ppe_tot", "lineno": 98 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 18, "end_lineno": 98, "lineno": 1, "name": "formula" }, "documentation": "\nPrime pour l'emploi (avant éventuel dispositif de cumul avec le RSA)\nCf. http://travail-emploi.gouv.fr/informations-pratiques,89/fiches-pratiques,91/remuneration,113/la-prime-pour-l-emploi-ppe,1034.html\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.credits_impots.ppe.montant_minimum", "impot_revenu.credits_impots.ppe.seuils_revenu_activite.max_couples_mono_emploi_parents_isoles", "impot_revenu.credits_impots.ppe.seuils_revenu_activite.maximum_cas_general", "impot_revenu.credits_impots.ppe.seuils_revenu_activite.minimum", "impot_revenu.credits_impots.ppe.seuils_revenu_activite.pour_taux_plein_cas_general", "impot_revenu.credits_impots.ppe.seuils_revenu_activite.pour_taux_plein_couples_mono_revenus", "impot_revenu.credits_impots.ppe.supplements.couples_mono_emploi", "impot_revenu.credits_impots.ppe.supplements.par_personne_charge", "impot_revenu.credits_impots.ppe.taux.phase_in", "impot_revenu.credits_impots.ppe.taux.phase_out_cas_general", "impot_revenu.credits_impots.ppe.taux.phase_out_couples_mono_emploi" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n Prime pour l'emploi (avant éventuel dispositif de cumul avec le RSA)\n Cf. http://travail-emploi.gouv.fr/informations-pratiques,89/fiches-pratiques,91/remuneration,113/la-prime-pour-l-emploi-ppe,1034.html\n '''\n ppe_elig = foyer_fiscal('ppe_elig', period)\n ppe_coef = foyer_fiscal('ppe_coef', period)\n nb_pac = foyer_fiscal('nb_pac', period)\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n veuf = foyer_fiscal('veuf', period)\n caseT = foyer_fiscal('caseT', period)\n caseL = foyer_fiscal('caseL', period)\n nbH = foyer_fiscal('nbH', period)\n ppe = parameters(period).impot_revenu.credits_impots.ppe\n ppe_seuils = parameters(period).impot_revenu.credits_impots.ppe.seuils_revenu_activite\n\n eliv = foyer_fiscal.declarant_principal('ppe_elig_individu', period)\n elic = foyer_fiscal.conjoint('ppe_elig_individu', period)\n eligible_i = foyer_fiscal.members('ppe_elig_individu', period)\n\n basevi = foyer_fiscal.declarant_principal('ppe_rev', period)\n baseci = foyer_fiscal.conjoint('ppe_rev', period)\n\n basev = foyer_fiscal.declarant_principal('ppe_base', period)\n basec = foyer_fiscal.conjoint('ppe_base', period)\n base_i = foyer_fiscal.members('ppe_base', period)\n\n coef_tpv = foyer_fiscal.declarant_principal('ppe_coef_tp', period)\n coef_tpc = foyer_fiscal.conjoint('ppe_coef_tp', period)\n coef_tp_i = foyer_fiscal.members('ppe_coef_tp', period)\n\n nb_pac_ppe = max_(0, nb_pac - foyer_fiscal.sum(eligible_i, role = FoyerFiscal.PERSONNE_A_CHARGE))\n\n ligne2 = maries_ou_pacses & xor_(basevi >= ppe_seuils.minimum, baseci >= ppe_seuils.minimum)\n ligne3 = (celibataire_ou_divorce | veuf) & caseT & not_(veuf & caseT & caseL)\n ligne1 = not_(ligne2) & not_(ligne3)\n\n base_monact = ligne2 * (eliv * basev + elic * basec)\n base_monacti = ligne2 * (eliv * basevi + elic * baseci)\n\n def ppe_bar1(base):\n # cond1 = ligne1 | ligne3\n # cond2 = ligne2\n # return 1 / ppe_coef * ((cond1 & (base <= ppe_seuils.pour_taux_plein_cas_general)) * (base) * ppe.taux.phase_in +\n # (cond1 & (base > ppe_seuils.pour_taux_plein_cas_general) & (base <= ppe_seuils.maximum_cas_general)) * (ppe_seuils.maximum_cas_general - base) * ppe.taux.phase_out_cas_general +\n # (cond2 & (base <= ppe_seuils.pour_taux_plein_cas_general)) * (base * ppe.taux.phase_in) +\n # (cond2 & (base > ppe_seuils.pour_taux_plein_cas_general) & (base <= ppe_seuils.maximum_cas_general)) * ((ppe_seuils.maximum_cas_general - base) * ppe.taux.phase_out_cas_general) +\n # (cond2 & (base > ppe_seuils.pour_taux_plein_couples_mono_revenus) & (base <= ppe_seuils.max_couples_mono_emploi_parents_isoles)) * (ppe_seuils.max_couples_mono_emploi_parents_isoles - base) * ppe.taux.phase_out_couples_mono_emploi)\n return (\n (base <= ppe_seuils.pour_taux_plein_cas_general) * (base) * ppe.taux.phase_in\n + (base > ppe_seuils.pour_taux_plein_cas_general) * (base <= ppe_seuils.maximum_cas_general) * (ppe_seuils.maximum_cas_general - base) * ppe.taux.phase_out_cas_general\n + ligne2 * (base > ppe_seuils.pour_taux_plein_couples_mono_revenus) * (base <= ppe_seuils.max_couples_mono_emploi_parents_isoles) * (ppe_seuils.max_couples_mono_emploi_parents_isoles - base) * ppe.taux.phase_out_couples_mono_emploi\n )\n\n def ppe_bar2(base):\n return (\n (base <= ppe_seuils.pour_taux_plein_cas_general) * (base) * ppe.taux.phase_in\n + ((base > ppe_seuils.pour_taux_plein_cas_general) & (base <= ppe_seuils.maximum_cas_general)) * (ppe_seuils.maximum_cas_general - base) * ppe.taux.phase_out_cas_general)\n\n # calcul des primes individuelles.\n\n ppev = eliv * (1 / ppe_coef) * ppe_bar1(basev)\n ppec = elic * (1 / ppe_coef) * ppe_bar1(basec)\n\n # Primes de monoactivité\n ppe_monact_vous = (eliv & ligne2 & (basevi >= ppe_seuils.minimum) & (basev <= ppe_seuils.pour_taux_plein_couples_mono_revenus)) * ppe.supplements.couples_mono_emploi\n ppe_monact_conj = (elic & ligne2 & (baseci >= ppe_seuils.minimum) & (basec <= ppe_seuils.pour_taux_plein_couples_mono_revenus)) * ppe.supplements.couples_mono_emploi\n\n # Primes pour enfants à charge\n maj_pac = ppe_elig * (eliv | elic) * (\n (ligne1 & maries_ou_pacses & ((ppev + ppec) != 0) & (min_(basev, basec) <= ppe_seuils.maximum_cas_general)) * ppe.supplements.par_personne_charge\n * (nb_pac_ppe + nbH * 0.5)\n + (ligne1 & (celibataire_ou_divorce | veuf) & eliv & (basev <= ppe_seuils.maximum_cas_general)) * ppe.supplements.par_personne_charge * (nb_pac_ppe + nbH * 0.5)\n + (ligne2 & (base_monacti >= ppe_seuils.minimum) & (base_monact <= ppe_seuils.maximum_cas_general)) * ppe.supplements.par_personne_charge * (nb_pac_ppe + nbH * 0.5)\n + (ligne2 & (base_monact > ppe_seuils.maximum_cas_general) & (base_monact <= ppe_seuils.max_couples_mono_emploi_parents_isoles)) * ppe.supplements.par_personne_charge\n * ((nb_pac_ppe != 0) + 0.5 * ((nb_pac_ppe == 0) & (nbH != 0)))\n + (ligne3 & (basevi >= ppe_seuils.minimum) & (basev <= ppe_seuils.maximum_cas_general)) * (\n (min_(nb_pac_ppe, 1) * 2 * ppe.supplements.par_personne_charge + max_(nb_pac_ppe - 1, 0) * ppe.supplements.par_personne_charge)\n + (nb_pac_ppe == 0) * (min_(nbH, 2) * ppe.supplements.par_personne_charge + max_(nbH - 2, 0) * ppe.supplements.par_personne_charge * 0.5))\n + (ligne3 & (basev > ppe_seuils.maximum_cas_general) & (basev <= ppe_seuils.max_couples_mono_emploi_parents_isoles)) * ppe.supplements.par_personne_charge\n * ((nb_pac_ppe != 0) * 2 + ((nb_pac_ppe == 0) & (nbH != 0))))\n\n def coef(coef_tp):\n return (coef_tp <= 0.5) * coef_tp * 1.45 + (coef_tp > 0.5) * (0.55 * coef_tp + 0.45)\n\n ppe_vous = ppe_elig * (ppev * coef(coef_tpv) + ppe_monact_vous)\n ppe_conj = ppe_elig * (ppec * coef(coef_tpc) + ppe_monact_conj)\n\n ppe_pac = ppe_elig * (1 / ppe_coef) * foyer_fiscal.sum(\n eligible_i * ppe_bar2(base_i) * coef(coef_tp_i),\n role = FoyerFiscal.PERSONNE_A_CHARGE)\n\n ppe_tot = ppe_vous + ppe_conj + ppe_pac + maj_pac\n\n ppe_tot = (ppe_tot != 0) * max_(ppe.montant_minimum, ppe_tot)\n\n return ppe_tot\n", "start_line_number": 4036, "stop_line_number": 4134, "variables": [ "caseL", "caseT", "celibataire_ou_divorce", "maries_ou_pacses", "nbH", "nb_pac", "ppe_base", "ppe_coef", "ppe_coef_tp", "ppe_elig", "ppe_elig_individu", "ppe_rev", "veuf" ] }, "2016-01-01": null }, "json_type": "number", "label": "Prime pour l'emploi brute", "last_value_still_valid_on": "2016-01-01", "name": "ppe_brute", "referring_variables": [ "ppe" ], "start_line_number": 4029, "stop_line_number": 4134, "value_type": "float" }