@leximpact/socio-fiscal-openfisca-json

{ "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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": 6, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 6, "lineno": 2, "value": "\n Pour l'exonération de la taxe d'habitation et l'abattement pour condition modeste, en cas de ménages à foyers\n fiscaux multiples, la condition relative au revenu fiscal de référence doit être respectée pour tous les foyers\n fiscaux du ménage, d'où cette variable intermédiaire\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 68, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 7, "id": "exon_plaf_rfr", "lineno": 7 } ], "value": { "ast_class": "Attribute", "attr": "exon_plaf_rfr", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Attribute", "attr": "taxe_habitation", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 7, "lineno": 7, "value": { "args": [ { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 38, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 7, "id": "parameters", "lineno": 7 }, "keywords": [], "lineno": 7 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 47, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 8, "id": "rfr", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 8, "lineno": 8, "value": "rfr" }, { "ast_class": "Attribute", "attr": "last_year", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 8, "id": "period", "lineno": 8 } } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 47, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 9, "end_lineno": 9, "id": "nbptr", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 32, "end_lineno": 9, "lineno": 9, "value": "nbptr" }, { "ast_class": "Attribute", "attr": "last_year", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 9, "id": "period", "lineno": 9 } } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 51, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 100, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 10, "id": "seuil_th", "lineno": 10 } ], "value": { "ast_class": "BinOp", "col_offset": 15, "end_col_offset": 100, "end_lineno": 10, "left": { "ast_class": "Attribute", "attr": "premiere_part", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 10, "id": "exon_plaf_rfr", "lineno": 10 } }, "lineno": 10, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 45, "end_col_offset": 100, "end_lineno": 10, "left": { "ast_class": "Attribute", "attr": "demi_part_supp", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 10, "id": "exon_plaf_rfr", "lineno": 10 } }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 81, "end_col_offset": 82, "end_lineno": 10, "lineno": 10, "value": 0 }, { "ast_class": "BinOp", "col_offset": 84, "end_col_offset": 99, "end_lineno": 10, "left": { "ast_class": "BinOp", "col_offset": 85, "end_col_offset": 94, "end_lineno": 10, "left": { "ast_class": "Name", "col_offset": 85, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 10, "id": "nbptr", "lineno": 10 }, "lineno": 10, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Constant", "col_offset": 93, "end_col_offset": 94, "end_lineno": 10, "lineno": 10, "value": 1 } }, "lineno": 10, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Constant", "col_offset": 98, "end_col_offset": 99, "end_lineno": 10, "lineno": 10, "value": 2 } } ], "ast_class": "Call", "col_offset": 76, "end_col_offset": 100, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 76, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 10, "id": "max_", "lineno": 10 }, "keywords": [], "lineno": 10 } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 27, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Compare", "col_offset": 12, "comparators": [ { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 11, "id": "seuil_th", "lineno": 11 } ], "end_col_offset": 26, "end_lineno": 11, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 11, "id": "rfr", "lineno": 11 }, "lineno": 11, "ops": [ { "ast_class": "Lt" } ] } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 27, "end_lineno": 11, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nPour l'exonération de la taxe d'habitation et l'abattement pour condition modeste, en cas de ménages à foyers\nfiscaux multiples, la condition relative au revenu fiscal de référence doit être respectée pour tous les foyers\nfiscaux du ménage, d'où cette variable intermédiaire\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.exon_plaf_rfr.demi_part_supp", "taxe_habitation.exon_plaf_rfr.premiere_part" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Pour l'exonération de la taxe d'habitation et l'abattement pour condition modeste, en cas de ménages à foyers\n fiscaux multiples, la condition relative au revenu fiscal de référence doit être respectée pour tous les foyers\n fiscaux du ménage, d'où cette variable intermédiaire\n '''\n exon_plaf_rfr = parameters(period).taxe_habitation.exon_plaf_rfr\n rfr = foyer_fiscal('rfr', period.last_year)\n nbptr = foyer_fiscal('nbptr', period.last_year)\n seuil_th = exon_plaf_rfr.premiere_part + exon_plaf_rfr.demi_part_supp * max_(0, (nbptr - 1) * 2)\n return (rfr < seuil_th)\n", "start_line_number": 26, "stop_line_number": 37, "variables": [ "nbptr", "rfr" ] }, "2023-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Condition de revenu fiscal de référence pour l'éxonération à l'échelle du foyer fiscal", "last_value_still_valid_on": "2023-01-01", "name": "condition_rfr_exoneration_th", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/5934-PGP.html" } ] }, "referring_variables": [ "abattement_personnes_condition_modeste_th_commune", "abattement_personnes_condition_modeste_th_epci", "exonere_taxe_habitation" ], "start_line_number": 17, "stop_line_number": 37, "value_type": "bool" }