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"lineno": 19 }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 19, "id": "ppe_coef", "lineno": 19 } }, "lineno": 19, "ops": [ { "ast_class": "LtE" } ] } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 36, "end_lineno": 19, "lineno": 1, "name": "formula" }, "documentation": "\nPPE: eligibilité à la ppe, condition sur le revenu fiscal de référence\nCF ligne 1: http://bofip.impots.gouv.fr/bofip/3913-PGP.html\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_credits_impots.ppe.eligi1", "impot_revenu.calcul_credits_impots.ppe.eligi2", "impot_revenu.calcul_credits_impots.ppe.eligi3" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n '''\n PPE: eligibilité à la ppe, condition sur le revenu fiscal de référence\n CF ligne 1: http://bofip.impots.gouv.fr/bofip/3913-PGP.html\n '''\n rfr = foyer_fiscal('rfr', period)\n ppe_coef = foyer_fiscal('ppe_coef', period)\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n veuf = foyer_fiscal('veuf', period)\n celibataire_ou_divorce = foyer_fiscal('celibataire_ou_divorce', period)\n nbptr = foyer_fiscal('nbptr', period)\n ppe = parameters(period).impot_revenu.calcul_credits_impots.ppe\n\n seuil = (\n (veuf | celibataire_ou_divorce) * (ppe.eligi1 + 2 * max_(nbptr - 1, 0) * ppe.eligi3)\n + maries_ou_pacses * (ppe.eligi2 + 2 * max_(nbptr - 2, 0) * ppe.eligi3)\n )\n\n return (rfr * ppe_coef) <= seuil\n", "start_line_number": 3334, "stop_line_number": 3353, "variables": [ "celibataire_ou_divorce", "maries_ou_pacses", "nbptr", "ppe_coef", "rfr", "veuf" ] }, "2016-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "PPE: eligibilité à la ppe, condition sur le revenu fiscal de référence", "last_review": "2016-01-01", "name": "ppe_elig", "referring_variables": [ "ppe_brute" ], "start_line_number": 3327, "stop_line_number": 3353, "value_type": "bool" }