{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "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": 77, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 2, "id": "isf_ifi_avant_reduction", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 43, "end_col_offset": 68, "end_lineno": 2, "lineno": 2, "value": "isf_ifi_avant_reduction" }, { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 77, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 3, "id": "isf_reduc_pac", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 3, "lineno": 3, "value": "isf_reduc_pac" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 59, "end_lineno": 5, "lineno": 5, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 5, "lineno": 5, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 58, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 5, "id": "isf_ifi_avant_reduction", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 5, "id": "isf_reduc_pac", "lineno": 5 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 59, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 59, "end_lineno": 5, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "source_code": "def formula(foyer_fiscal, period, parameters):\n isf_ifi_avant_reduction = foyer_fiscal('isf_ifi_avant_reduction', period)\n isf_reduc_pac = foyer_fiscal('isf_reduc_pac', period)\n\n return max_(0, isf_ifi_avant_reduction - isf_reduc_pac)\n", "start_line_number": 530, "stop_line_number": 535, "variables": [ "isf_ifi_avant_reduction", "isf_reduc_pac" ] }, "2008-01-01": { "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": 77, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 2, "id": "isf_ifi_avant_reduction", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 43, "end_col_offset": 68, "end_lineno": 2, "lineno": 2, "value": "isf_ifi_avant_reduction" }, { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 77, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 3, "id": "isf_inv_pme", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 3, "lineno": 3, "value": "isf_inv_pme" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 4, "id": "isf_org_int_gen", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 52, "end_lineno": 4, "lineno": 4, "value": "isf_org_int_gen" }, { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 61, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 5, "id": "isf_reduc_pac", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 5, "lineno": 5, "value": "isf_reduc_pac" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 93, "end_lineno": 7, "lineno": 7, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 7, "lineno": 7, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 92, "end_lineno": 7, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 76, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 7, "id": "isf_ifi_avant_reduction", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 46, "end_col_offset": 75, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 7, "id": "isf_inv_pme", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 7, "id": "isf_org_int_gen", "lineno": 7 } } }, "lineno": 7, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 79, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 7, "id": "isf_reduc_pac", "lineno": 7 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 93, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 7, "id": "max_", "lineno": 7 }, "keywords": [], "lineno": 7 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 93, "end_lineno": 7, "lineno": 1, "name": "formula_2008" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "source_code": "def formula_2008(foyer_fiscal, period, parameters):\n isf_ifi_avant_reduction = foyer_fiscal('isf_ifi_avant_reduction', period)\n isf_inv_pme = foyer_fiscal('isf_inv_pme', period)\n isf_org_int_gen = foyer_fiscal('isf_org_int_gen', period)\n isf_reduc_pac = foyer_fiscal('isf_reduc_pac', period)\n\n return max_(0, isf_ifi_avant_reduction - (isf_inv_pme + isf_org_int_gen) - isf_reduc_pac)\n", "start_line_number": 536, "stop_line_number": 543, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] }, "2009-01-01": { "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": 77, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 2, "id": "isf_ifi_avant_reduction", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 43, "end_col_offset": 68, "end_lineno": 2, "lineno": 2, "value": "isf_ifi_avant_reduction" }, { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 77, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 3, "id": "isf_inv_pme", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 3, "lineno": 3, "value": "isf_inv_pme" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 4, "id": "isf_org_int_gen", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 52, "end_lineno": 4, "lineno": 4, "value": "isf_org_int_gen" }, { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 61, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 5, "id": "isf_reduc_pac", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 5, "lineno": 5, "value": "isf_reduc_pac" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 155, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 6, "id": "borne_max", "lineno": 6 } ], "value": { "ast_class": "Attribute", "attr": "plafond_somme_trois_reductions_pme_fcip_fip_pme_dons", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 155, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "reduc_impot", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "impot_solidarite_fortune_isf_1989_2017", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 34, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 6, "id": "parameters", "lineno": 6 }, "keywords": [], "lineno": 6 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 108, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 8, "lineno": 8, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 107, "end_lineno": 8, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 91, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 8, "id": "isf_ifi_avant_reduction", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 50, "end_col_offset": 79, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 8, "id": "isf_inv_pme", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 8, "id": "isf_org_int_gen", "lineno": 8 } }, { "ast_class": "Name", "col_offset": 81, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 8, "id": "borne_max", "lineno": 8 } ], "ast_class": "Call", "col_offset": 45, "end_col_offset": 91, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 8, "id": "min_", "lineno": 8 }, "keywords": [], "lineno": 8 } }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 8, "id": "isf_reduc_pac", "lineno": 8 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 108, "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": 108, "end_lineno": 8, "lineno": 1, "name": "formula_2009" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons" ], "source_code": "def formula_2009(foyer_fiscal, period, parameters):\n isf_ifi_avant_reduction = foyer_fiscal('isf_ifi_avant_reduction', period)\n isf_inv_pme = foyer_fiscal('isf_inv_pme', period)\n isf_org_int_gen = foyer_fiscal('isf_org_int_gen', period)\n isf_reduc_pac = foyer_fiscal('isf_reduc_pac', period)\n borne_max = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons\n\n return max_(0, isf_ifi_avant_reduction - min_(isf_inv_pme + isf_org_int_gen, borne_max) - isf_reduc_pac)\n", "start_line_number": 544, "stop_line_number": 552, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] }, "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": 77, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 2, "id": "isf_ifi_avant_reduction", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 43, "end_col_offset": 68, "end_lineno": 2, "lineno": 2, "value": "isf_ifi_avant_reduction" }, { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 77, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 3, "id": "isf_inv_pme", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 3, "lineno": 3, "value": "isf_inv_pme" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 4, "id": "isf_org_int_gen", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 52, "end_lineno": 4, "lineno": 4, "value": "isf_org_int_gen" }, { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 61, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 5, "id": "isf_reduc_pac", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 5, "lineno": 5, "value": "isf_reduc_pac" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 158, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 6, "id": "borne_max", "lineno": 6 } ], "value": { "ast_class": "Attribute", "attr": "plafond_somme_trois_reductions_pme_fcip_fip_pme_dons", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 158, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "reduc_impot", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 105, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "impot_fortune_immobiliere_ifi_partir_2018", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 34, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 6, "id": "parameters", "lineno": 6 }, "keywords": [], "lineno": 6 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 108, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 8, "lineno": 8, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 107, "end_lineno": 8, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 91, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 8, "id": "isf_ifi_avant_reduction", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 50, "end_col_offset": 79, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 8, "id": "isf_inv_pme", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 8, "id": "isf_org_int_gen", "lineno": 8 } }, { "ast_class": "Name", "col_offset": 81, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 8, "id": "borne_max", "lineno": 8 } ], "ast_class": "Call", "col_offset": 45, "end_col_offset": 91, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 8, "id": "min_", "lineno": 8 }, "keywords": [], "lineno": 8 } }, "lineno": 8, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 8, "id": "isf_reduc_pac", "lineno": 8 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 108, "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": 108, "end_lineno": 8, "lineno": 1, "name": "formula_2018" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons" ], "source_code": "def formula_2018(foyer_fiscal, period, parameters):\n isf_ifi_avant_reduction = foyer_fiscal('isf_ifi_avant_reduction', period)\n isf_inv_pme = foyer_fiscal('isf_inv_pme', period)\n isf_org_int_gen = foyer_fiscal('isf_org_int_gen', period)\n isf_reduc_pac = foyer_fiscal('isf_reduc_pac', period)\n borne_max = parameters(period).taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons\n\n return max_(0, isf_ifi_avant_reduction - min_(isf_inv_pme + isf_org_int_gen, borne_max) - isf_reduc_pac)\n", "start_line_number": 553, "stop_line_number": 561, "variables": [ "isf_ifi_avant_reduction", "isf_inv_pme", "isf_org_int_gen", "isf_reduc_pac" ] } }, "json_type": "number", "label": "ISF-IFI avant plafonnement", "last_review": "2018-01-01", "name": "isf_ifi_avant_plaf", "referring_variables": [ "isf_ifi_apres_plaf", "total_impots_plafonnement_isf_ifi" ], "start_line_number": 524, "stop_line_number": 561, "unit": "currency", "value_type": "float" }