{ "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "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": 32, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 2, "id": "janvier", "lineno": 2 } ], "value": { "ast_class": "Attribute", "attr": "first_month", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 2, "id": "period", "lineno": 2 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 34, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 4, "id": "age", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 19, "end_col_offset": 24, "end_lineno": 4, "lineno": 4, "value": "age" }, { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 4, "id": "janvier", "lineno": 4 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 34, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 44, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 5, "id": "handicap", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 34, "end_lineno": 5, "lineno": 5, "value": "handicap" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 5, "id": "janvier", "lineno": 5 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 44, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 6, "id": "is_pac", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Attribute", "attr": "PERSONNE_A_CHARGE", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 6, "id": "FoyerFiscal", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 61, "end_lineno": 6, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 6, "id": "individu", "lineno": 6 } }, "keywords": [], "lineno": 6 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 48, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 48, "end_lineno": 8, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 31, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 8, "id": "is_pac", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 21, "comparators": [ { "ast_class": "Constant", "col_offset": 28, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": 18 } ], "end_col_offset": 30, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 8, "id": "age", "lineno": 8 }, "lineno": 8, "ops": [ { "ast_class": "GtE" } ] } }, "lineno": 8, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 8, "id": "handicap", "lineno": 8 } ], "ast_class": "Call", "col_offset": 34, "end_col_offset": 48, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "not_", "lineno": 8 }, "keywords": [], "lineno": 8 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 48, "end_lineno": 8, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(individu, period):\n janvier = period.first_month\n\n age = individu('age', janvier)\n handicap = individu('handicap', janvier)\n is_pac = individu.has_role(FoyerFiscal.PERSONNE_A_CHARGE)\n\n return is_pac * (age >= 18) * not_(handicap)\n", "start_line_number": 302, "stop_line_number": 310, "variables": [ "age", "handicap" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant majeur célibataire sans enfant", "name": "enfant_majeur_celibataire_sans_enfant", "referring_variables": [ "nbJ", "nombre_enfants_majeurs_celibataires_sans_enfant" ], "start_line_number": 296, "stop_line_number": 310, "unit": "currency", "value_type": "bool" }