description: Contribution exceptionnelle sur les hauts revenus
brackets:
- threshold:
    2011-01-01:
      value: 250000
  rate:
    2011-01-01:
      value: 0.03
- threshold:
    2011-01-01:
      value: 500000
  rate:
    2011-01-01:
      value: 0.04
metadata:
  reference:
    title: https://www.ipp.eu/outils/baremes-ipp/ -  http://bofip.impots.gouv.fr/bofip/7804-PGP.html?identifiant=BOI-IR-CHR-20170711
  rate_unit: /1
  threshold_unit: currency