{
  "default_value": 0,
  "definition_period": "year",
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 24,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 26,
              "end_col_offset": 32,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 34,
              "end_col_offset": 44,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Expr",
            "col_offset": 4,
            "end_col_offset": 7,
            "end_lineno": 4,
            "lineno": 2,
            "value": {
              "ast_class": "Constant",
              "col_offset": 4,
              "end_col_offset": 7,
              "end_lineno": 4,
              "lineno": 2,
              "value": "\n    Taxe exceptionelle sur l'indemnité compensatrice des agents d'assurance\n    "
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 81,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 10,
                "end_lineno": 5,
                "id": "bareme",
                "lineno": 5
              }
            ],
            "value": {
              "ast_class": "Attribute",
              "attr": "teicaa",
              "col_offset": 13,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 81,
              "end_lineno": 5,
              "lineno": 5,
              "value": {
                "ast_class": "Attribute",
                "attr": "contributions_exceptionnelles",
                "col_offset": 13,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 74,
                "end_lineno": 5,
                "lineno": 5,
                "value": {
                  "ast_class": "Attribute",
                  "attr": "impot_revenu",
                  "col_offset": 13,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 44,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": {
                    "args": [
                      {
                        "ast_class": "Name",
                        "col_offset": 24,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 30,
                        "end_lineno": 5,
                        "id": "period",
                        "lineno": 5
                      }
                    ],
                    "ast_class": "Call",
                    "col_offset": 13,
                    "end_col_offset": 31,
                    "end_lineno": 5,
                    "func": {
                      "ast_class": "Name",
                      "col_offset": 13,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 23,
                      "end_lineno": 5,
                      "id": "parameters",
                      "lineno": 5
                    },
                    "keywords": [],
                    "lineno": 5
                  }
                }
              }
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 59,
            "end_lineno": 7,
            "lineno": 7,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 8,
                "end_lineno": 7,
                "id": "f5qm",
                "lineno": 7
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 44,
                  "end_col_offset": 50,
                  "end_lineno": 7,
                  "lineno": 7,
                  "value": "f5qm"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 52,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 58,
                  "end_lineno": 7,
                  "id": "period",
                  "lineno": 7
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 59,
              "end_lineno": 7,
              "func": {
                "ast_class": "Attribute",
                "attr": "declarant_principal",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 43,
                "end_lineno": 7,
                "lineno": 7,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 11,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 23,
                  "end_lineno": 7,
                  "id": "foyer_fiscal",
                  "lineno": 7
                }
              },
              "keywords": [],
              "lineno": 7
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 48,
            "end_lineno": 8,
            "lineno": 8,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 8,
                "end_lineno": 8,
                "id": "f5rm",
                "lineno": 8
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 33,
                  "end_col_offset": 39,
                  "end_lineno": 8,
                  "lineno": 8,
                  "value": "f5qm"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 41,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 47,
                  "end_lineno": 8,
                  "id": "period",
                  "lineno": 8
                }
              ],
              "ast_class": "Call",
              "col_offset": 11,
              "end_col_offset": 48,
              "end_lineno": 8,
              "func": {
                "ast_class": "Attribute",
                "attr": "conjoint",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 32,
                "end_lineno": 8,
                "lineno": 8,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 11,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 23,
                  "end_lineno": 8,
                  "id": "foyer_fiscal",
                  "lineno": 8
                }
              },
              "keywords": [],
              "lineno": 8
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 48,
            "end_lineno": 10,
            "lineno": 10,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 48,
              "end_lineno": 10,
              "left": {
                "args": [
                  {
                    "ast_class": "Name",
                    "col_offset": 23,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 27,
                    "end_lineno": 10,
                    "id": "f5qm",
                    "lineno": 10
                  }
                ],
                "ast_class": "Call",
                "col_offset": 11,
                "end_col_offset": 28,
                "end_lineno": 10,
                "func": {
                  "ast_class": "Attribute",
                  "attr": "calc",
                  "col_offset": 11,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 22,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": {
                    "ast_class": "Name",
                    "col_offset": 11,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 17,
                    "end_lineno": 10,
                    "id": "bareme",
                    "lineno": 10
                  }
                },
                "keywords": [],
                "lineno": 10
              },
              "lineno": 10,
              "op": {
                "ast_class": "Add"
              },
              "right": {
                "args": [
                  {
                    "ast_class": "Name",
                    "col_offset": 43,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 47,
                    "end_lineno": 10,
                    "id": "f5rm",
                    "lineno": 10
                  }
                ],
                "ast_class": "Call",
                "col_offset": 31,
                "end_col_offset": 48,
                "end_lineno": 10,
                "func": {
                  "ast_class": "Attribute",
                  "attr": "calc",
                  "col_offset": 31,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 42,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": {
                    "ast_class": "Name",
                    "col_offset": 31,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 37,
                    "end_lineno": 10,
                    "id": "bareme",
                    "lineno": 10
                  }
                },
                "keywords": [],
                "lineno": 10
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 48,
        "end_lineno": 10,
        "lineno": 1,
        "name": "formula"
      },
      "documentation": "\nTaxe exceptionelle sur l'indemnité compensatrice des agents d'assurance\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
      "parameters": [
        "impot_revenu.contributions_exceptionnelles.teicaa"
      ],
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    '''\n    Taxe exceptionelle sur l'indemnité compensatrice des agents d'assurance\n    '''\n    bareme = parameters(period).impot_revenu.contributions_exceptionnelles.teicaa\n\n    f5qm = foyer_fiscal.declarant_principal('f5qm', period)\n    f5rm = foyer_fiscal.conjoint('f5qm', period)\n\n    return bareme.calc(f5qm) + bareme.calc(f5rm)\n",
      "start_line_number": 1533,
      "stop_line_number": 1543,
      "variables": [
        "f5qm"
      ]
    }
  },
  "json_type": "number",
  "label": "Taxe exceptionelle sur l'indemnité compensatrice des agents d'assurance",
  "name": "teicaa",
  "referring_variables": [
    "iai"
  ],
  "start_line_number": 1527,
  "stop_line_number": 1543,
  "unit": "currency",
  "value_type": "float"
}
