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"openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.tspr.abatpro.max", "impot_revenu.calcul_revenus_imposables.tspr.abatpro.min", "impot_revenu.calcul_revenus_imposables.tspr.abatpro.min2", "impot_revenu.calcul_revenus_imposables.tspr.abatpro.taux" ], "source_code": "def formula(individu, period, parameters):\n revenu_assimile_salaire = individu('revenu_assimile_salaire', period)\n chomeur_longue_duree = individu('chomeur_longue_duree', period)\n frais_reels = individu('frais_reels', period)\n abatpro = parameters(period).impot_revenu.calcul_revenus_imposables.tspr.abatpro\n\n abattement_minimum = where(chomeur_longue_duree, abatpro.min2, abatpro.min)\n abatfor = round_(min_(max_(abatpro.taux * revenu_assimile_salaire, abattement_minimum), abatpro.max))\n return (\n (frais_reels > abatfor)\n * (revenu_assimile_salaire - frais_reels)\n + (frais_reels <= abatfor)\n * max_(0, revenu_assimile_salaire - abatfor)\n )\n", "start_line_number": 415, "stop_line_number": 429, "variables": [ "chomeur_longue_duree", "frais_reels", "revenu_assimile_salaire" ] } }, "json_type": "number", "label": "Salaires et chômage imposables après abattements", "name": "revenu_assimile_salaire_apres_abattements", "referring_variables": [ "abattement_salaires_pensions", "biactivite", "revenus_et_produits_plafonnement_isf_ifi", "traitements_salaires_pensions_rentes" ], "start_line_number": 409, "stop_line_number": 429, "value_type": "float" }