{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 2, "id": "ir_plaf_qf", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 2, "lineno": 2, "value": "ir_plaf_qf" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 3, "id": "decote", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "decote", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "plaf_qf", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "calcul_impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 67, "end_lineno": 5, "lineno": 5, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 66, "end_lineno": 5, "left": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 24, "end_lineno": 5, "lineno": 5, "value": 0 }, { "ast_class": "BinOp", "col_offset": 26, "end_col_offset": 51, "end_lineno": 5, "left": { "ast_class": "Attribute", "attr": "seuil", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 5, "id": "decote", "lineno": 5 } }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 5, "id": "ir_plaf_qf", "lineno": 5 } } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 52, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 5, "id": "decote", "lineno": 5 } } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 67, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 5, "id": "around", "lineno": 5 }, "keywords": [], "lineno": 5 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 67, "end_lineno": 5, "lineno": 1, "name": "formula_2001_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.taux" ], "source_code": "def formula_2001_01_01(foyer_fiscal, period, parameters):\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n decote = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.decote\n\n return around(max_(0, decote.seuil - ir_plaf_qf) * decote.taux)\n", "start_line_number": 1383, "stop_line_number": 1388, "variables": [ "ir_plaf_qf" ] }, "2014-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, 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"nb_adult", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 28, "end_col_offset": 38, "end_lineno": 3, "lineno": 3, "value": "nb_adult" }, { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 47, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 89, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 4, "id": "taux_decote", "lineno": 4 } ], "value": { "ast_class": "Attribute", "attr": "taux", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 89, "end_lineno": 4, "lineno": 4, 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"end_lineno": 10, "lineno": 10, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 82, "end_lineno": 10, "left": { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 48, "end_lineno": 10, "left": { "ast_class": "Compare", "col_offset": 19, "comparators": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 32, "end_lineno": 10, "lineno": 10, "value": 1 } ], "end_col_offset": 32, "end_lineno": 10, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 10, "id": "nb_adult", "lineno": 10 }, "lineno": 10, "ops": [ { "ast_class": "Eq" } ] }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 10, "id": "decote_celib", "lineno": 10 } }, "lineno": 10, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 51, "end_col_offset": 82, "end_lineno": 10, "left": { "ast_class": "Compare", "col_offset": 52, "comparators": [ { "ast_class": "Constant", "col_offset": 64, "end_col_offset": 65, "end_lineno": 10, "lineno": 10, "value": 2 } ], "end_col_offset": 65, "end_lineno": 10, "left": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 10, "id": "nb_adult", "lineno": 10 }, "lineno": 10, "ops": [ { "ast_class": "Eq" } ] }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 10, "id": "decote_couple", "lineno": 10 } } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 83, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 10, "id": "around", "lineno": 10 }, "keywords": [], "lineno": 10 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 83, "end_lineno": 10, "lineno": 1, "name": "formula_2014_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_celib", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_couple", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.taux" ], "source_code": "def formula_2014_01_01(foyer_fiscal, period, parameters):\n ir_plaf_qf = foyer_fiscal('ir_plaf_qf', period)\n nb_adult = foyer_fiscal('nb_adult', period)\n taux_decote = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.decote.taux\n decote_seuil_celib = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_celib\n decote_seuil_couple = parameters(period).impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_couple\n decote_celib = max_(0, decote_seuil_celib - taux_decote * ir_plaf_qf)\n decote_couple = max_(0, decote_seuil_couple - taux_decote * ir_plaf_qf)\n\n return around((nb_adult == 1) * decote_celib + (nb_adult == 2) * decote_couple)\n", "start_line_number": 1389, "stop_line_number": 1399, "variables": [ "ir_plaf_qf", "nb_adult" ] } }, "json_type": "number", "label": "décote", "last_review": "2014-01-01", "name": "decote", "referring_variables": [ "decote_gain_fiscal", "ip_net", "reduction_ss_condition_revenus" ], "start_line_number": 1377, "stop_line_number": 1399, "value_type": "float" }