{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.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": 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": "f6gi", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 2, "lineno": 2, "value": "f6gi" }, { "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": 39, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 3, "id": "f6gj", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 3, "lineno": 3, "value": "f6gj" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 4, "id": "f6gp", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 4, "lineno": 4, "value": "f6gp" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "f6el", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 5, "lineno": 5, "value": "f6el" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 6, "id": "f6em", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 6, "lineno": 6, "value": "f6em" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f6gu", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f6gu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 113, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 8, "id": "penalim", "lineno": 8 } ], "value": { "ast_class": "Attribute", "attr": "pensions_alimentaires", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 113, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "charges_deductibles", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 91, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 8, "lineno": 8, "value": { "args": [ { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 32, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 8, "id": "parameters", "lineno": 8 }, "keywords": [], "lineno": 8 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 26, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "max1", "lineno": 10 } ], "value": { "ast_class": "Attribute", "attr": "plafond", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 10, "id": "penalim", "lineno": 10 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 41, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 11, "id": "taux_jgt_2006", "lineno": 11 } ], "value": { "ast_class": "Attribute", "attr": "taux_jgt_2006", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 11, "id": "penalim", "lineno": 11 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 23, "lineno": 16, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 36, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 29, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 26, "end_lineno": 20, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 26, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 48, "end_lineno": 18, "left": { "args": [ { "ast_class": "BinOp", "col_offset": 13, "end_col_offset": 39, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 17, "id": "f6gi", "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 21, "end_col_offset": 38, "end_lineno": 17, "left": { "ast_class": "Constant", "col_offset": 21, "end_col_offset": 22, "end_lineno": 17, "lineno": 17, "value": 1 }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 17, "id": "taux_jgt_2006", "lineno": 17 } } }, { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 17, "id": "max1", "lineno": 17 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 46, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 17, "id": "min_", "lineno": 17 }, "keywords": [], "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 15, "end_col_offset": 41, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 18, "id": "f6gj", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 23, "end_col_offset": 40, "end_lineno": 18, "left": { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 24, "end_lineno": 18, "lineno": 18, "value": 1 }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 18, "id": "taux_jgt_2006", "lineno": 18 } } }, { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 18, "id": "max1", "lineno": 18 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 48, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 18, "id": "min_", "lineno": 18 }, "keywords": [], "lineno": 18 } }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 19, "id": "f6el", "lineno": 19 }, { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 19, "id": "max1", "lineno": 19 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 26, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 19, "id": "min_", "lineno": 19 }, "keywords": [], "lineno": 19 } }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 20, "id": "f6em", "lineno": 20 }, { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 20, "id": "max1", "lineno": 20 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 26, "end_lineno": 20, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 20, "id": "min_", "lineno": 20 }, "keywords": [], "lineno": 20 } }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 29, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 21, "id": "f6gp", "lineno": 21 }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 28, "end_lineno": 22, "left": { "ast_class": "Constant", "col_offset": 11, "end_col_offset": 12, "end_lineno": 22, "lineno": 22, "value": 1 }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 22, "id": "taux_jgt_2006", "lineno": 22 } } } }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 22, "id": "f6gu", "lineno": 22 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 23, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.plafond", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires.taux_jgt_2006" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n f6gi = foyer_fiscal('f6gi', period)\n f6gj = foyer_fiscal('f6gj', period)\n f6gp = foyer_fiscal('f6gp', period)\n f6el = foyer_fiscal('f6el', period)\n f6em = foyer_fiscal('f6em', period)\n f6gu = foyer_fiscal('f6gu', period)\n penalim = parameters(period).impot_revenu.calcul_revenus_imposables.charges_deductibles.pensions_alimentaires\n\n max1 = penalim.plafond\n taux_jgt_2006 = penalim.taux_jgt_2006\n # TODO: si vous subvenez seul(e) à l'entretien d'un enfant marié ou\n # pacsé ou chargé de famille, quel que soit le nmbre d'enfants du jeune\n # foyer, la déduction est limitée à 2*max\n # S'il habite chez ses parents, max 3359, sinon 5698\n return (\n min_(f6gi * (1 + taux_jgt_2006), max1)\n + min_(f6gj * (1 + taux_jgt_2006), max1)\n + min_(f6el, max1)\n + min_(f6em, max1)\n + f6gp\n * (1 + taux_jgt_2006) + f6gu\n )\n", "start_line_number": 551, "stop_line_number": 574, "variables": [ "f6el", "f6em", "f6gi", "f6gj", "f6gp", "f6gu" ] } }, "json_type": "number", "label": "Pensions alimentaires", "name": "pensions_alimentaires_deduites", "reference": { "0001-01-01": [ { "href": "http://frederic.anne.free.fr/Cours/ITV.htm" } ] }, "referring_variables": [ "bouclier_rev", "cd1" ], "start_line_number": 544, "stop_line_number": 574, "unit": "currency", "value_type": "float" }