{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "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": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "b2nc", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "b2nc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 145, "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": "reduction_dons_certains_organismes_interet_general", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 145, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", 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"lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 4, "id": "montant", "lineno": 4 } ], "value": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 27, "end_lineno": 4, "left": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 4, "id": "b2nc", "lineno": 4 }, "lineno": 4, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "id": "P", "lineno": 4 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 75, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Compare", "col_offset": 17, "comparators": [ { "ast_class": "Attribute", "attr": "limite_reduction", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 6, "id": "P", "lineno": 6 } } ], "end_col_offset": 45, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 6, "id": "montant", "lineno": 6 }, "lineno": 6, "ops": [ { "ast_class": "Lt" } ] }, { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 6, "id": "montant", "lineno": 6 }, { "ast_class": "Attribute", "attr": "limite_reduction", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 6, "id": "P", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 75, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 6, "id": "where", "lineno": 6 }, "keywords": [], "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 75, "end_lineno": 6, "lineno": 1, "name": "formula_2008" }, "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.reduction_dons_certains_organismes_interet_general.limite_reduction", "taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.reduction_dons_certains_organismes_interet_general.taux" ], "source_code": "def formula_2008(foyer_fiscal, period, parameters):\n b2nc = foyer_fiscal('b2nc', period)\n P = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.reduction_dons_certains_organismes_interet_general\n montant = b2nc * P.taux\n\n return where(montant < P.limite_reduction, montant, P.limite_reduction)\n", "start_line_number": 509, "stop_line_number": 515, "variables": [ "b2nc" ] }, "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": 39, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 2, "id": "b2nc", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "b2nc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 148, "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": "reduction_dons_certains_organismes_interet_general", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 148, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "reduc_impot", "col_offset": 8, "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": 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": 27, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 4, "id": "montant", "lineno": 4 } ], "value": { "ast_class": "BinOp", "col_offset": 14, "end_col_offset": 27, "end_lineno": 4, "left": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 4, "id": "b2nc", "lineno": 4 }, "lineno": 4, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "id": "P", "lineno": 4 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 75, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Compare", "col_offset": 17, "comparators": [ { "ast_class": "Attribute", "attr": "limite_reduction", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 6, "id": "P", "lineno": 6 } } ], "end_col_offset": 45, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 6, "id": "montant", "lineno": 6 }, "lineno": 6, "ops": [ { "ast_class": "Lt" } ] }, { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 6, "id": "montant", "lineno": 6 }, { "ast_class": "Attribute", "attr": "limite_reduction", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 6, "id": "P", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 75, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 6, "id": "where", "lineno": 6 }, "keywords": [], "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 75, "end_lineno": 6, "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.reduction_dons_certains_organismes_interet_general.limite_reduction", "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.reduction_dons_certains_organismes_interet_general.taux" ], "source_code": "def formula_2018(foyer_fiscal, period, parameters):\n b2nc = foyer_fiscal('b2nc', period)\n P = parameters(period).taxation_capital.impot_fortune_immobiliere_ifi_partir_2018.reduc_impot.reduction_dons_certains_organismes_interet_general\n montant = b2nc * P.taux\n\n return where(montant < P.limite_reduction, montant, P.limite_reduction)\n", "start_line_number": 516, "stop_line_number": 522, "variables": [ "b2nc" ] } }, "json_type": "number", "label": "isf_org_int_gen", "last_review": "2018-01-01", "name": "isf_org_int_gen", "referring_variables": [ "isf_ifi_avant_plaf" ], "start_line_number": 503, "stop_line_number": 522, "value_type": "float" }