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"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.cehr" ], "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.cehr\n\n return bareme.calc(rfr / nb_adult) * nb_adult\n # TODO: Gérer le II.-1 du lissage interannuel ? (problème de non recours)\n", "start_line_number": 2154, "stop_line_number": 2165, "variables": [ "nb_adult", "rfr" ] } }, "json_type": "number", "label": "Contribution exceptionnelle sur les hauts revenus", "last_review": "2011-01-01", "name": "cehr", "reference": { "0001-01-01": [ { "href": "http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577&idSectionTA=LEGISCTA000025049019" } ] }, "referring_variables": [ "irpp", "nat_imp" ], "start_line_number": 2147, "stop_line_number": 2165, "value_type": "float" }