{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 97, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 5, "id": "glo_taxation_ir_forfaitaire_taux2", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 5, "lineno": 5, "value": "glo_taxation_ir_forfaitaire_taux2" }, { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 97, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 97, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 6, "id": "glo_taxation_ir_forfaitaire_taux3", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 6, "lineno": 6, "value": "glo_taxation_ir_forfaitaire_taux3" }, { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 97, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 97, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 7, "id": "glo_taxation_ir_forfaitaire_taux4", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 7, "lineno": 7, "value": "glo_taxation_ir_forfaitaire_taux4" }, { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 97, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 116, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 116, "end_lineno": 9, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 80, "end_lineno": 9, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 9, "id": "glo_taxation_ir_forfaitaire_taux2", "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 9, "id": "glo_taxation_ir_forfaitaire_taux3", "lineno": 9 } }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 83, "ctx": { "ast_class": "Load" }, "end_col_offset": 116, "end_lineno": 9, "id": "glo_taxation_ir_forfaitaire_taux4", "lineno": 9 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 116, "end_lineno": 9, "lineno": 1, "name": "formula" }, "documentation": "\nNB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(foyer_fiscal, period):\n '''\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n '''\n glo_taxation_ir_forfaitaire_taux2 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux2', period)\n glo_taxation_ir_forfaitaire_taux3 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux3', period)\n glo_taxation_ir_forfaitaire_taux4 = foyer_fiscal('glo_taxation_ir_forfaitaire_taux4', period)\n\n return glo_taxation_ir_forfaitaire_taux2 + glo_taxation_ir_forfaitaire_taux3 + glo_taxation_ir_forfaitaire_taux4\n", "start_line_number": 2579, "stop_line_number": 2588, "variables": [ "glo_taxation_ir_forfaitaire_taux2", "glo_taxation_ir_forfaitaire_taux3", "glo_taxation_ir_forfaitaire_taux4" ] } }, "json_type": "number", "label": "Gains de levée d'options taxés forfaitairement à l'IR", "name": "glo_taxation_ir_forfaitaire", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_plus_values", "plus_values_base_large", "rfr_plus_values_hors_rni" ], "start_line_number": 2573, "stop_line_number": 2588, "unit": "currency", "value_type": "float" }