{ "default_value": 0, "definition_period": "year", "description": { "0001-01-01": [ { "note": "La taxe d'habitation est un impôt local qui dépend du logement, de sa localisation et de la situation personnelle du déclarant (revenus, composition du foyer...) au 1er janvier. Une suppression progressive de la taxe d'habitation s'applique selon les revenus. À partir de 2023, plus aucun foyer ne paiera de taxe d'habitation sur sa résidence principale." } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 23, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "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": 143, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 63, "end_lineno": 2, "id": "taxe_habitation_commune_epci_apres_degrevement_plafonnement", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 73, "end_col_offset": 134, "end_lineno": 2, "lineno": 2, "value": "taxe_habitation_commune_epci_apres_degrevement_plafonnement" }, { "ast_class": "Name", "col_offset": 136, "ctx": { "ast_class": "Load" }, "end_col_offset": 142, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 66, "end_col_offset": 143, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 66, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 2, "id": "menage", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 38, "end_lineno": 3, "id": "degrevement_office_taxe_habitation", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 84, "end_lineno": 3, "lineno": 3, "value": "degrevement_office_taxe_habitation" }, { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 93, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 3, "id": "menage", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 125, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 54, "end_lineno": 4, "id": "prelevement_base_imposition_elevee_taxe_habitation", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 64, "end_col_offset": 116, "end_lineno": 4, "lineno": 4, "value": "prelevement_base_imposition_elevee_taxe_habitation" }, { "ast_class": "Name", "col_offset": 118, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 57, "end_col_offset": 125, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 63, "end_lineno": 4, "id": "menage", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 171, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 171, "end_lineno": 5, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 118, "end_lineno": 5, "lineno": 5, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 114, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 5, "id": "taxe_habitation_commune_epci_apres_degrevement_plafonnement", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 114, "end_lineno": 5, "id": "degrevement_office_taxe_habitation", "lineno": 5 } }, { "ast_class": "Constant", "col_offset": 116, "end_col_offset": 117, "end_lineno": 5, "lineno": 5, "value": 0 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 118, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 121, "ctx": { "ast_class": "Load" }, "end_col_offset": 171, "end_lineno": 5, "id": "prelevement_base_imposition_elevee_taxe_habitation", "lineno": 5 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 171, "end_lineno": 5, "lineno": 1, "name": "formula_2017_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "source_code": "def formula_2017_01_01(menage, period):\n taxe_habitation_commune_epci_apres_degrevement_plafonnement = menage('taxe_habitation_commune_epci_apres_degrevement_plafonnement', period)\n degrevement_office_taxe_habitation = menage('degrevement_office_taxe_habitation', period)\n prelevement_base_imposition_elevee_taxe_habitation = menage('prelevement_base_imposition_elevee_taxe_habitation', period)\n return - max_(taxe_habitation_commune_epci_apres_degrevement_plafonnement - degrevement_office_taxe_habitation, 0) - prelevement_base_imposition_elevee_taxe_habitation\n", "start_line_number": 462, "stop_line_number": 467, "variables": [ "degrevement_office_taxe_habitation", "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation_commune_epci_apres_degrevement_plafonnement" ] }, "2020-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 23, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "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": 117, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 50, "end_lineno": 2, "id": "taxe_habitation_commune_epci_avant_degrevement", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 108, "end_lineno": 2, "lineno": 2, "value": "taxe_habitation_commune_epci_avant_degrevement" }, { "ast_class": "Name", "col_offset": 110, "ctx": { "ast_class": "Load" }, "end_col_offset": 116, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 53, "end_col_offset": 117, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 2, "id": "menage", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 38, "end_lineno": 3, "id": "degrevement_office_taxe_habitation", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 84, "end_lineno": 3, "lineno": 3, "value": "degrevement_office_taxe_habitation" }, { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 93, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 3, "id": "menage", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 125, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 54, "end_lineno": 4, "id": "prelevement_base_imposition_elevee_taxe_habitation", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 64, "end_col_offset": 116, "end_lineno": 4, "lineno": 4, "value": "prelevement_base_imposition_elevee_taxe_habitation" }, { "ast_class": "Name", "col_offset": 118, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 57, "end_col_offset": 125, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 63, "end_lineno": 4, "id": "menage", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 158, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 158, "end_lineno": 5, "left": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 105, "end_lineno": 5, "lineno": 5, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 101, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 5, "id": "taxe_habitation_commune_epci_avant_degrevement", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 5, "id": "degrevement_office_taxe_habitation", "lineno": 5 } }, { "ast_class": "Constant", "col_offset": 103, "end_col_offset": 104, "end_lineno": 5, "lineno": 5, "value": 0 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 105, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 5, "id": "max_", "lineno": 5 }, "keywords": [], "lineno": 5 } }, "lineno": 5, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 108, "ctx": { "ast_class": "Load" }, "end_col_offset": 158, "end_lineno": 5, "id": "prelevement_base_imposition_elevee_taxe_habitation", "lineno": 5 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 158, "end_lineno": 5, "lineno": 1, "name": "formula_2020_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "source_code": "def formula_2020_01_01(menage, period):\n taxe_habitation_commune_epci_avant_degrevement = menage('taxe_habitation_commune_epci_avant_degrevement', period)\n degrevement_office_taxe_habitation = menage('degrevement_office_taxe_habitation', period)\n prelevement_base_imposition_elevee_taxe_habitation = menage('prelevement_base_imposition_elevee_taxe_habitation', period)\n return - max_(taxe_habitation_commune_epci_avant_degrevement - degrevement_office_taxe_habitation, 0) - prelevement_base_imposition_elevee_taxe_habitation\n", "start_line_number": 468, "stop_line_number": 473, "variables": [ "degrevement_office_taxe_habitation", "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation_commune_epci_avant_degrevement" ] }, "2021-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 23, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "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": 117, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 50, "end_lineno": 2, "id": "taxe_habitation_commune_epci_avant_degrevement", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 60, "end_col_offset": 108, "end_lineno": 2, "lineno": 2, "value": "taxe_habitation_commune_epci_avant_degrevement" }, { "ast_class": "Name", "col_offset": 110, "ctx": { "ast_class": "Load" }, "end_col_offset": 116, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 53, "end_col_offset": 117, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 2, "id": "menage", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 93, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 38, "end_lineno": 3, "id": "degrevement_office_taxe_habitation", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 84, "end_lineno": 3, "lineno": 3, "value": "degrevement_office_taxe_habitation" }, { "ast_class": "Name", "col_offset": 86, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 93, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 3, "id": "menage", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 105, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 105, "end_lineno": 4, "lineno": 4, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 101, "end_lineno": 4, "left": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 4, "id": "taxe_habitation_commune_epci_avant_degrevement", "lineno": 4 }, "lineno": 4, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 4, "id": "degrevement_office_taxe_habitation", "lineno": 4 } }, { "ast_class": "Constant", "col_offset": 103, "end_col_offset": 104, "end_lineno": 4, "lineno": 4, "value": 0 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 105, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 17, "end_lineno": 4, "id": "max_", "lineno": 4 }, "keywords": [], "lineno": 4 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 105, "end_lineno": 4, "lineno": 1, "name": "formula_2021_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation" ], "source_code": "def formula_2021_01_01(menage, period):\n taxe_habitation_commune_epci_avant_degrevement = menage('taxe_habitation_commune_epci_avant_degrevement', period)\n degrevement_office_taxe_habitation = menage('degrevement_office_taxe_habitation', period)\n return - max_(taxe_habitation_commune_epci_avant_degrevement - degrevement_office_taxe_habitation, 0)\n", "start_line_number": 474, "stop_line_number": 478, "variables": [ "degrevement_office_taxe_habitation", "taxe_habitation_commune_epci_avant_degrevement" ] } }, "json_type": "number", "label": "Taxe d'habitation", "last_review": "2021-01-01", "name": "taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F42" } ] }, "referring_variables": [ "bouclier_imp_gen", "impots_directs" ], "start_line_number": 455, "stop_line_number": 478, "unit": "currency", "ux_name": "Taxe d'habitation", "value_type": "float" }