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} } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 55, "end_lineno": 17, "lineno": 1, "name": "formula_2002_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plaf.seuil1", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plaf.seuil2", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plafonnement_plafonnement" ], "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n total_impots_plafonnement_isf_ifi = foyer_fiscal('total_impots_plafonnement_isf_ifi', period)\n revenus_et_produits_plafonnement_isf_ifi = foyer_fiscal('revenus_et_produits_plafonnement_isf_ifi', period)\n isf_ifi_avant_plaf = foyer_fiscal('isf_ifi_avant_plaf', period)\n P = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf\n\n # si ISF avant plafonnement n'excède pas seuil 1= la limitation du plafonnement ne joue pas\n # si entre les deux seuils; l'allègement est limité au 1er seuil\n # si ISF avant plafonnement est supérieur au 2nd seuil, l'allègement qui résulte du plafonnement\n # est limité à 50% de l'ISF\n plafonnement = max_(total_impots_plafonnement_isf_ifi - revenus_et_produits_plafonnement_isf_ifi, 0)\n limitationplaf = (\n (isf_ifi_avant_plaf <= P.plaf.seuil1) * plafonnement\n + (P.plaf.seuil1 <= isf_ifi_avant_plaf) * (isf_ifi_avant_plaf <= P.plaf.seuil2) * min_(plafonnement, P.plaf.seuil1)\n + (isf_ifi_avant_plaf >= P.plaf.seuil2) * min_(isf_ifi_avant_plaf * P.plafonnement_plafonnement, plafonnement)\n )\n return max_(isf_ifi_avant_plaf - limitationplaf, 0)\n", "start_line_number": 689, "stop_line_number": 706, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] }, "2012-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { 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"period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 25, "end_col_offset": 67, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 87, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 5, "id": "P", "lineno": 5 } ], "value": { "ast_class": "Attribute", "attr": "plaf", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 87, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "impot_solidarite_fortune_isf_1989_2017", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 8, "ctx": { "ast_class": "Load" }, 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22, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 7, "id": "total_impots_plafonnement_isf_ifi", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 58, "end_col_offset": 131, "end_lineno": 7, "left": { "ast_class": "Attribute", "attr": "plafonnement_taux_imposition", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 88, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 7, "id": "P", "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 91, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 7, "id": "revenus_et_produits_plafonnement_isf_ifi", "lineno": 7 } } } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 132, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "max_", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 48, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 44, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 8, "id": "isf_ifi_avant_plaf", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 8, "id": "plafond", "lineno": 8 } }, { "ast_class": "Constant", "col_offset": 46, "end_col_offset": 47, "end_lineno": 8, "lineno": 8, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 48, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 8, "id": "max_", "lineno": 8 }, "keywords": [], "lineno": 8 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 48, "end_lineno": 8, "lineno": 1, "name": "formula_2013_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf.plafonnement_taux_imposition" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n total_impots_plafonnement_isf_ifi = foyer_fiscal('total_impots_plafonnement_isf_ifi', period)\n revenus_et_produits_plafonnement_isf_ifi = foyer_fiscal('revenus_et_produits_plafonnement_isf_ifi', period)\n isf_ifi_avant_plaf = foyer_fiscal('isf_ifi_avant_plaf', period)\n P = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.plaf\n\n plafond = max_(0, total_impots_plafonnement_isf_ifi - P.plafonnement_taux_imposition * revenus_et_produits_plafonnement_isf_ifi) # case 9PV sur le formulaire 2042C des revenus 2013 aux revenus 2016\n return max_(isf_ifi_avant_plaf - plafond, 0)\n", "start_line_number": 714, "stop_line_number": 722, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] }, "2018-01-01": { "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": 97, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 2, "id": "total_impots_plafonnement_isf_ifi", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 88, "end_lineno": 2, "lineno": 2, "value": "total_impots_plafonnement_isf_ifi" }, { "ast_class": "Name", "col_offset": 90, "ctx": { "ast_class": "Load" }, "end_col_offset": 96, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 97, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 111, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 44, "end_lineno": 3, "id": "revenus_et_produits_plafonnement_isf_ifi", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 102, "end_lineno": 3, "lineno": 3, "value": "revenus_et_produits_plafonnement_isf_ifi" }, { "ast_class": "Name", "col_offset": 104, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 47, "end_col_offset": 111, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 22, "end_lineno": 4, "id": "isf_ifi_avant_plaf", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 38, "end_col_offset": 58, "end_lineno": 4, "lineno": 4, "value": "isf_ifi_avant_plaf" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 25, "end_col_offset": 67, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 90, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 5, "id": "P", "lineno": 5 } ], "value": { "ast_class": "Attribute", "attr": "plaf", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "impot_fortune_immobiliere_ifi_partir_2018", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 5, "lineno": 5, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 5, "id": "parameters", "lineno": 5 }, "keywords": [], "lineno": 5 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 132, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 7, "id": "plafond", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 19, "end_col_offset": 20, "end_lineno": 7, "lineno": 7, "value": 0 }, { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 131, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 7, "id": "total_impots_plafonnement_isf_ifi", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 58, "end_col_offset": 131, "end_lineno": 7, "left": { "ast_class": "Attribute", "attr": "plafonnement_taux_imposition", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 88, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 7, "id": "P", "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 91, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 7, "id": "revenus_et_produits_plafonnement_isf_ifi", "lineno": 7 } } } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 132, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "max_", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 48, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 44, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 8, "id": "isf_ifi_avant_plaf", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 8, "id": "plafond", "lineno": 8 } }, { "ast_class": "Constant", "col_offset": 46, "end_col_offset": 47, "end_lineno": 8, "lineno": 8, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 48, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 8, "id": "max_", "lineno": 8 }, "keywords": [], "lineno": 8 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 48, "end_lineno": 8, "lineno": 1, "name": "formula_2018_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.plaf.plafonnement_taux_imposition" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n total_impots_plafonnement_isf_ifi = foyer_fiscal('total_impots_plafonnement_isf_ifi', period)\n revenus_et_produits_plafonnement_isf_ifi = foyer_fiscal('revenus_et_produits_plafonnement_isf_ifi', period)\n isf_ifi_avant_plaf = foyer_fiscal('isf_ifi_avant_plaf', period)\n P = parameters(period).taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.plaf\n\n plafond = max_(0, total_impots_plafonnement_isf_ifi - P.plafonnement_taux_imposition * revenus_et_produits_plafonnement_isf_ifi) # case 9PV sur le formulaire 2042C des revenus 2013 aux revenus 2016\n return max_(isf_ifi_avant_plaf - plafond, 0)\n", "start_line_number": 723, "stop_line_number": 731, "variables": [ "isf_ifi_avant_plaf", "revenus_et_produits_plafonnement_isf_ifi", "total_impots_plafonnement_isf_ifi" ] } }, "json_type": "number", "label": "ISF-IFI après plafonnement", "last_review": "2018-01-01", "name": "isf_ifi_apres_plaf", "referring_variables": [ "isf_ifi" ], "start_line_number": 683, "stop_line_number": 731, "value_type": "float" }