{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2013-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 17, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 39, "end_col_offset": 49, "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": 63, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 2, "id": "assiette_isf_ifi", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 2, "lineno": 2, "value": "assiette_isf_ifi" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 89, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 3, "id": "P", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "decote", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 89, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_solidarite_fortune_isf_1989_2017", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 108, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "elig", "lineno": 5 } ], "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 108, "end_lineno": 5, "left": { "ast_class": "Compare", "col_offset": 12, "comparators": [ { "ast_class": "Attribute", "attr": "borne_inferieure_decote", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 5, "id": "P", "lineno": 5 } } ], "end_col_offset": 57, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 5, "id": "assiette_isf_ifi", "lineno": 5 }, "lineno": 5, "ops": [ { "ast_class": "GtE" } ] }, "lineno": 5, "op": { "ast_class": "BitAnd" }, "right": { "ast_class": "Compare", "col_offset": 62, "comparators": [ { "ast_class": "Attribute", "attr": "borne_superieure_decote", "col_offset": 82, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 82, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 5, "id": "P", "lineno": 5 } } ], "end_col_offset": 107, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 5, "id": "assiette_isf_ifi", "lineno": 5 }, "lineno": 5, "ops": [ { "ast_class": "LtE" } ] } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 6, "end_lineno": 6, "id": "LB", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 69, "end_lineno": 6, "left": { "ast_class": "Attribute", "attr": "parametre_calcul_decote", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 10, "end_lineno": 6, "id": "P", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 37, "end_col_offset": 69, "end_lineno": 6, "left": { "ast_class": "Attribute", "attr": "taux_decote", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "P", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 69, "end_lineno": 6, "id": "assiette_isf_ifi", "lineno": 6 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 20, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 7, "id": "LB", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 7, "id": "elig", "lineno": 7 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 7, "lineno": 1, "name": "formula_2013" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.decote.borne_inferieure_decote", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.decote.borne_superieure_decote", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.decote.parametre_calcul_decote", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.decote.taux_decote" ], "source_code": "def formula_2013(foyer_fiscal, period, parameters):\n assiette_isf_ifi = foyer_fiscal('assiette_isf_ifi', period)\n P = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.decote\n\n elig = (assiette_isf_ifi >= P.borne_inferieure_decote) & (assiette_isf_ifi <= P.borne_superieure_decote)\n LB = P.parametre_calcul_decote - P.taux_decote * assiette_isf_ifi\n return LB * elig\n", "start_line_number": 674, "stop_line_number": 681, "variables": [ "assiette_isf_ifi" ] }, "2018-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 17, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 39, "end_col_offset": 49, "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": 63, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 2, "id": "assiette_isf_ifi", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 2, "lineno": 2, "value": "assiette_isf_ifi" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 92, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 3, "id": "P", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "decote", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_fortune_immobiliere_ifi_partir_2018", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 108, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "elig", "lineno": 5 } ], "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 108, "end_lineno": 5, "left": { "ast_class": "Compare", "col_offset": 12, "comparators": [ { "ast_class": "Attribute", "attr": "borne_inferieure_decote", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 5, "id": "P", "lineno": 5 } } ], "end_col_offset": 57, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 5, "id": "assiette_isf_ifi", "lineno": 5 }, "lineno": 5, "ops": [ { "ast_class": "GtE" } ] }, "lineno": 5, "op": { "ast_class": "BitAnd" }, "right": { "ast_class": "Compare", "col_offset": 62, "comparators": [ { "ast_class": "Attribute", "attr": "borne_superieure_decote", "col_offset": 82, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 82, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 5, "id": "P", "lineno": 5 } } ], "end_col_offset": 107, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 5, "id": "assiette_isf_ifi", "lineno": 5 }, "lineno": 5, "ops": [ { "ast_class": "LtE" } ] } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 6, "end_lineno": 6, "id": "LB", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 69, "end_lineno": 6, "left": { "ast_class": "Attribute", "attr": "parametre_calcul_decote", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 10, "end_lineno": 6, "id": "P", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 37, "end_col_offset": 69, "end_lineno": 6, "left": { "ast_class": "Attribute", "attr": "taux_decote", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "P", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 69, "end_lineno": 6, "id": "assiette_isf_ifi", "lineno": 6 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 20, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 7, "id": "LB", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 7, "id": "elig", "lineno": 7 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 7, "lineno": 1, "name": "formula_2018" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.decote.borne_inferieure_decote", "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.decote.borne_superieure_decote", "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.decote.parametre_calcul_decote", "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.decote.taux_decote" ], "source_code": "def formula_2018(foyer_fiscal, period, parameters):\n assiette_isf_ifi = foyer_fiscal('assiette_isf_ifi', period)\n P = parameters(period).taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.decote\n\n elig = (assiette_isf_ifi >= P.borne_inferieure_decote) & (assiette_isf_ifi <= P.borne_superieure_decote)\n LB = P.parametre_calcul_decote - P.taux_decote * assiette_isf_ifi\n return LB * elig\n", "start_line_number": 666, "stop_line_number": 673, "variables": [ "assiette_isf_ifi" ] } }, "json_type": "number", "label": "Décote de l'ISF-IFI", "last_review": "2018-01-01", "name": "decote_isf_ifi", "referring_variables": [ "isf_ifi_avant_reduction" ], "start_line_number": 660, "stop_line_number": 681, "unit": "currency", "value_type": "float" }