@leximpact/socio-fiscal-openfisca-json

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"variables": [ "aacc_defn", "aacc_gits", "aacc_impn", "aacc_imps", "alnp_defs", "nacc_meuc", "nacc_meup", "nacc_pres" ] } }, "json_type": "number", "label": "Revenus des professions non salariées individuels avec abattement CGA", "last_value_still_valid_on": "2017-01-01", "name": "aacc_timp", "referring_variables": [ "atimp" ], "start_line_number": 3206, "stop_line_number": 3319, "unit": "currency", "value_type": "float" }, "aah": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F12242", "note": "L'allocation aux adultes handicapés (AAH) est une aide financière qui permet d'avoir un minimum de ressources. Cette aide est attribuée sous réserve de respecter des critères d'incapacité, d'âge, de résidence et de ressources.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py", "parameters": [ "prestations_sociales.prestations_etat_de_sante.invalidite.aah", "prestations_sociales.prestations_etat_de_sante.invalidite.aah.pourcentage_aah.prison_hospitalisation" ], "start_line_number": 615, "stop_line_number": 631, "variables": [ "aah_base", "aah_date_debut_hospitalisation", "aah_date_debut_incarceration", "nb_pac" ] } }, "json_type": "number", "label": "Allocations aux adultes handicapés (AAH)", "last_value_still_valid_on": "2024-06-24", "name": "aah", "reference": { "0001-01-01": [ { "href": 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"start_line_number": 606, "stop_line_number": 631, "unit": "currency", "value_type": "float" }, "aah_base": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py", "parameters": [ "prestations_sociales.prestations_etat_de_sante.invalidite.aah.montant" ], "start_line_number": 571, "stop_line_number": 584, "variables": [ "aah_base_non_cumulable", "aah_base_ressources_conjugalisee", "aah_eligible", "aah_plafond_ressources_conjugalise" ] }, "2023-10-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py", "parameters": [ "prestations_sociales.prestations_etat_de_sante.invalidite.aah.montant" ], "start_line_number": 585, "stop_line_number": 604, "variables": [ "aah_base_non_cumulable", 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résidence alternée qui font\nqu'une personne à charge ne compte que pour 0.5 au lieu de 1.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxe_habitation.maj_seuil_valeur_locative_abattement_condition_modeste", "taxe_habitation.seuil_valeur_locative_abattement_condition_modeste" ], "start_line_number": 174, "stop_line_number": 194, "variables": [ "abt_condition_modeste_th_epci", "condition_rfr_exoneration_th", "exonere_taxe_habitation", "valeur_locative_cadastrale_brute", "valeur_locative_moyenne_th_epci" ] }, "2023-01-01": null }, "json_type": "number", "label": "Abattement pour personnes de condition modeste - TH de l'EPCI", "last_value_still_valid_on": "2023-01-01", "name": "abattement_personnes_condition_modeste_th_epci", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000033220348&dateTexte=&categorieLien=id" } ] }, "referring_variables": [ "base_nette_th_epci" ], "start_line_number": 166, "stop_line_number": 194, "value_type": "float" }, "abattement_salaires_pensions": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.max", "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.taux" ], "start_line_number": 504, "stop_line_number": 510, "variables": [ "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements" ] }, "2006-01-01": null }, "json_type": "number", "label": "Abattement de 20% sur les salaires et pensions, en vigueur jusqu'à 2006", "last_value_still_valid_on": "2006-01-01", "name": "abattement_salaires_pensions", "referring_variables": [ "traitements_salaires_pensions_rentes" ], "start_line_number": 497, "stop_line_number": 510, "value_type": "float" }, "abattements_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 382, "stop_line_number": 391, "variables": [ "f3sg", "f3sh", "f3sl", "f3sm", "f3va_2014", "f3vb" ] }, "2015-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 392, "stop_line_number": 399, "variables": [ "f3sg", "f3sl", "f3va_2016" ] }, "2017-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 400, "stop_line_number": 406, "variables": [ "f3sg", "f3sl", "f3va" ] }, "2018-01-01": { "documentation": "\nA partir de 2018, si le foyer choisit l'imposition au barème des revenus éligibles au pfu, les plus-values entrent dans le calcul du rfr net d'abattement, on rajoute donc les abattements.\nCela n'est pas nécessaire dans le cas pfu puisque les plus-values entrent dans le calcul du rfr brut d'abattement.\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 407, "stop_line_number": 420, "variables": [ "f2op", "f3sg", "f3sl", "f3va" ] }, "2019-01-01": { "documentation": "\nA partir de 2019, les revenus de la variable 3tj peuvent bénéficier d'un abattement fixe de départ à la retraite d’un dirigeant de PME (3tk). Cet abattement s'applique lorsque\nle foyer choisit l'imposition au barème des revenus éligibles au pfu, ils doivent donc dans ce cas être rajouté au calcul du rfr.\nSources:\n - Brochure pratique revenus 2019 page 147: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2020/accueil.htm\n - Brochure pratique revenus 2018 page 142: https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2019/accueil.htm\n", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 421, "stop_line_number": 438, "variables": [ "f2op", "f3sg", "f3sl", "f3tk", "f3va" ] } }, "json_type": "integer", "label": "Abattements sur plus-values notamment pour durée de détention de droit commun, renforcé, et abattement en cas de départ à la retraite d'un dirigeant de PME (abattement fixe et pour durée de détention)", "last_value_still_valid_on": "2019-01-01", "name": "abattements_plus_values", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/9540-PGP" } ] }, "referring_variables": [ "rfr" ], "start_line_number": 374, "stop_line_number": 438, "unit": "curre