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foyer_fiscal('rni', period)\n nbptr = foyer_fiscal('nbptr', period)\n microentreprise = foyer_fiscal('microentreprise', period)\n abnc_proc_i = foyer_fiscal.members('abnc_proc', period)\n nbnc_proc_i = foyer_fiscal.members('nbnc_proc', period)\n bareme = parameters(period).impot_revenu.bareme_ir_depuis_1945.bareme\n cga = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.cga_taux2\n abnc_proc = foyer_fiscal.sum(abnc_proc_i)\n nbnc_proc = foyer_fiscal.sum(nbnc_proc_i)\n base_fictive = rni + microentreprise + abnc_proc + nbnc_proc * (1 + cga)\n trigger = (microentreprise != 0) | (abnc_proc != 0) | (nbnc_proc != 0)\n return trigger * nbptr * bareme.calc(base_fictive / nbptr) / max_(1, base_fictive)\n", "start_line_number": 3163, "stop_line_number": 3176, "variables": [ "abnc_proc", "microentreprise", "nbnc_proc", "nbptr", "rni" ] } }, "json_type": "number", "label": "La règle du taux effectif a pour objet de maintenir intégralement la progressivité de l'impôt", "last_review": "2009-01-01", "name": "taux_effectif", "reference": { "0001-01-01": [ { "href": "https://bofip.impots.gouv.fr/bofip/4616-PGP.html/identifiant=BOI-IR-LIQ-20-30-30-20120912" } ] }, "referring_variables": [ "ir_brut", "ir_taux_marginal" ], "start_line_number": 3150, "stop_line_number": 3176, "value_type": "float" }