{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "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": 73, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 27, "end_lineno": 2, "id": "revenu_assimile_pension", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 39, "end_col_offset": 64, "end_lineno": 2, "lineno": 2, "value": "revenu_assimile_pension" }, { "ast_class": "Name", "col_offset": 66, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 73, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 84, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 3, "id": "abatpen", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "abatpen", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "tspr", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 32, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 111, "end_lineno": 10, "lineno": 10, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 10, "lineno": 10, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 110, "end_lineno": 10, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 10, "id": "revenu_assimile_pension", "lineno": 10 }, "lineno": 10, "op": { "ast_class": "Sub" }, "right": { "args": [ { "args": [ { "ast_class": "BinOp", "col_offset": 57, "end_col_offset": 95, "end_lineno": 10, "left": { "ast_class": "Attribute", "attr": "taux", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 69, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 10, "id": "abatpen", "lineno": 10 } }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 72, "ctx": { "ast_class": "Load" }, "end_col_offset": 95, "end_lineno": 10, "id": "revenu_assimile_pension", "lineno": 10 } }, { "ast_class": "Attribute", "attr": "min", "col_offset": 97, "ctx": { "ast_class": "Load" }, "end_col_offset": 108, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 97, "ctx": { "ast_class": "Load" }, "end_col_offset": 104, "end_lineno": 10, "id": "abatpen", "lineno": 10 } } ], "ast_class": "Call", "col_offset": 52, "end_col_offset": 109, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 10, "id": "max_", "lineno": 10 }, "keywords": [], "lineno": 10 } ], "ast_class": "Call", "col_offset": 45, "end_col_offset": 110, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 10, "id": "round_", "lineno": 10 }, "keywords": [], "lineno": 10 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 111, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 10, "id": "max_", "lineno": 10 }, "keywords": [], "lineno": 10 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 111, "end_lineno": 10, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.tspr.abatpen.min", "impot_revenu.calcul_revenus_imposables.tspr.abatpen.taux" ], "source_code": "def formula(individu, period, parameters):\n revenu_assimile_pension = individu('revenu_assimile_pension', period)\n abatpen = parameters(period).impot_revenu.calcul_revenus_imposables.tspr.abatpen\n\n # TODO: problème car les pensions sont majorées au niveau du foyer\n# d11 = ( AS + BS + CS + DS + ES +\n# AO + BO + CO + DO + EO )\n# penv2 = (d11-f11> abatpen.max)*(penv + (d11-f11-abatpen.max)) + (d11-f11<= abatpen.max)*penv\n# Plus d'abatement de 20% en 2006\n return max_(0, revenu_assimile_pension - round_(max_(abatpen.taux * revenu_assimile_pension, abatpen.min)))\n", "start_line_number": 452, "stop_line_number": 462, "variables": [ "revenu_assimile_pension" ] } }, "json_type": "number", "label": "Pensions après abattements", "name": "revenu_assimile_pension_apres_abattements", "referring_variables": [ "abattement_salaires_pensions", "aide_logement_base_ressources_individu", "indu_plaf_abat_pen", "revenus_et_produits_plafonnement_isf_ifi", "traitements_salaires_pensions_rentes" ], "start_line_number": 446, "stop_line_number": 462, "value_type": "float" }