{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2002-01-01": { "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": 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": 101, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 3, "id": "bareme", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_solidarite_fortune_isf_1989_2017", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 87, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "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": 40, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 4, "id": "assiette_isf_ifi", "lineno": 4 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 40, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 4, "id": "bareme", "lineno": 4 } }, "keywords": [], "lineno": 4 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 40, "end_lineno": 4, "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.bareme.bareme" ], "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n assiette_isf_ifi = foyer_fiscal('assiette_isf_ifi', period)\n bareme = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.bareme.bareme\n return bareme.calc(assiette_isf_ifi)\n", "start_line_number": 407, "stop_line_number": 411, "variables": [ "assiette_isf_ifi" ] }, "2011-01-01": { "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": 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": 101, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 3, "id": "bareme", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_solidarite_fortune_isf_1989_2017", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 87, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "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": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 4, "id": "assiette_isf_ifi", "lineno": 4 } ], "value": { "ast_class": "BinOp", "col_offset": 23, "end_col_offset": 79, "end_lineno": 4, "left": { "ast_class": "Compare", "col_offset": 24, "comparators": [ { "ast_class": "Subscript", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 4, "lineno": 4, "slice": { "ast_class": "Constant", "col_offset": 57, "end_col_offset": 58, "end_lineno": 4, "lineno": 4, "value": 1 }, "value": { "ast_class": "Attribute", "attr": "rates", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 4, "id": "bareme", "lineno": 4 } } } ], "end_col_offset": 59, "end_lineno": 4, "left": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 4, "id": "assiette_isf_ifi", "lineno": 4 }, "lineno": 4, "ops": [ { "ast_class": "GtE" } ] }, "lineno": 4, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 63, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 4, "id": "assiette_isf_ifi", "lineno": 4 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 40, "end_lineno": 5, "lineno": 5, "value": { "args": [ { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 5, "id": "assiette_isf_ifi", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 40, "end_lineno": 5, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 5, "id": "bareme", "lineno": 5 } }, "keywords": [], "lineno": 5 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 40, "end_lineno": 5, "lineno": 1, "name": "formula_2011_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.bareme.bareme" ], "source_code": "def formula_2011_01_01(foyer_fiscal, period, parameters):\n assiette_isf_ifi = foyer_fiscal('assiette_isf_ifi', period)\n bareme = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.bareme.bareme\n assiette_isf_ifi = (assiette_isf_ifi >= bareme.rates[1]) * assiette_isf_ifi\n return bareme.calc(assiette_isf_ifi)\n", "start_line_number": 401, "stop_line_number": 406, "variables": [ "assiette_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": 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": 104, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 3, "id": "bareme", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 104, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 97, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_fortune_immobiliere_ifi_partir_2018", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "taxation_capital", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "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": 40, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 4, "id": "assiette_isf_ifi", "lineno": 4 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 40, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 4, "id": "bareme", "lineno": 4 } }, "keywords": [], "lineno": 4 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 40, "end_lineno": 4, "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.bareme.bareme" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n assiette_isf_ifi = foyer_fiscal('assiette_isf_ifi', period)\n bareme = parameters(period).taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.bareme.bareme\n return bareme.calc(assiette_isf_ifi)\n", "start_line_number": 395, "stop_line_number": 399, "variables": [ "assiette_isf_ifi" ] } }, "json_type": "number", "label": "ISF-IFI avant décote, réductions et plafonnement", "last_review": "2018-01-01", "name": "isf_ifi_iai", "referring_variables": [ "isf_ifi_avant_reduction" ], "start_line_number": 389, "stop_line_number": 411, "unit": "currency", "value_type": "float" }