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@leximpact/socio-fiscal-openfisca-json

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JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)

1,536 lines 110 kB
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"Attribute", "attr": "taux_abattement", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Attribute", "attr": "revenus_capitaux_mobiliers_dividendes", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 23, "id": "parameters_rvcm", "lineno": 23 } } }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 91, "end_col_offset": 102, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 91, "ctx": { "ast_class": "Load" }, "end_col_offset": 95, "end_lineno": 23, "id": "f2dc", "lineno": 23 }, "lineno": 23, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 98, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 23, "id": "f2fu", "lineno": 23 } } }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 107, "comparators": [ { "ast_class": "Constant", "col_offset": 115, "end_col_offset": 116, "end_lineno": 23, "lineno": 23, "value": 0 } ], "end_col_offset": 116, "end_lineno": 23, "left": { "ast_class": "Name", "col_offset": 107, "ctx": { "ast_class": "Load" }, "end_col_offset": 111, "end_lineno": 23, "id": "f2da", "lineno": 23 }, "lineno": 23, "ops": [ { "ast_class": "Eq" } ] } }, "lineno": 23, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 23, "id": "i121", "lineno": 23 } }, { "ast_class": "Constant", "col_offset": 126, "end_col_offset": 127, "end_lineno": 23, "lineno": 23, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 128, "end_lineno": 23, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 23, "id": "max_", "lineno": 23 }, "keywords": [], "lineno": 23 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 128, "end_lineno": 23, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire", "impot_revenu.calcul_revenus_imposables.rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2da = foyer_fiscal('f2da', period) # noqa F841\n parameters_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Calcul de i121\n # Part des frais s'imputant sur les revenus déclarés case DC\n den = ((f2dc + f2ts) != 0) * (f2dc + f2ts) + ((f2dc + f2ts) == 0)\n F1 = f2ca / den * f2dc # f12\n # Revenus de capitaux mobiliers nets de frais, ouvrant droit à abattement\n # partie positive\n g12b = max_(f2dc * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0)) - F1, 0)\n rev = g12b + f2gr + f2fu * (1 - parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement * (f2da == 0))\n\n # Abattements, limité au revenu\n h12 = parameters_rvcm.revenus_capitaux_mobiliers_dividendes.abattement_forfaitaire * (1 + maries_ou_pacses)\n i121 = - min_(0, rev - h12)\n return max_((parameters_rvcm.revenus_capitaux_mobiliers_dividendes.taux_abattement) * (f2dc +