@leximpact/socio-fiscal-openfisca-json
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JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
432 lines (431 loc) • 15.6 kB
JSON
{
"aide_logement_base_ressources_individu": {
"baseline_variable": "aide_logement_base_ressources_individu",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min2",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 206,
"stop_line_number": 249,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"chomeur_longue_duree",
"f1tt",
"f3vj",
"frais_reels",
"hsup",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"revenu_assimile_pension_apres_abattements",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2018-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 166,
"stop_line_number": 205,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"revenu_assimile_pension_apres_abattements",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2021-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 117,
"stop_line_number": 165,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"pensions_alimentaires_percues",
"pensions_invalidite",
"retraite_imposable",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2025-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.forfait",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 68,
"stop_line_number": 116,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"pensions_alimentaires_percues",
"pensions_invalidite",
"retraite_imposable",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
}
},
"is_period_size_independent": true,
"json_type": "number",
"label": "Base ressource individuelle des aides logement",
"last_value_still_valid_on": "2025-01-01",
"name": "aide_logement_base_ressources_individu",
"referring_variables": [
"aide_logement_base_ressources"
],
"start_line_number": 61,
"stop_line_number": 249,
"value_type": "float"
},
"csg_imposable_salaire": {
"baseline_variable": "csg_imposable_salaire",
"calculate_output": "calculate_output_add",
"default_value": 0,
"definition_period": "month",
"description": {
"2021-07-27": [
{
"href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html",
"note": "La CSG est un impôt destiné à participer au financement de la protection sociale. Cette part de la CSG est prise sur les salaires. Elle est imposable, c'est à dire que son montant n'est pas déduit du revenu imposable.",
"title": "Urssaf.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/exemple_remplacement_bareme_csg.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/exemple_remplacement_bareme_csg.py",
"parameters": [
"prelevements_sociaux.contributions_sociales.csg.activite.abattement",
"prelevements_sociaux.contributions_sociales.csg.activite.imposable.taux",
"prelevements_sociaux.pss.plafond_securite_sociale_mensuel",
"prelevements_sociaux.contributions_sociales.csg.activite.imposable"
],
"start_line_number": 42,
"stop_line_number": 57,
"variables": [
"assiette_csg_abattue",
"assiette_csg_non_abattue",
"plafond_securite_sociale"
]
},
"2026-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/exemple_remplacement_bareme_csg.py",
"parameters": [
"prelevements_sociaux.contributions_sociales.csg.activite.abattement",
"prelevements_sociaux.contributions_sociales.csg.activite.imposable.taux",
"prelevements_sociaux.pss.plafond_securite_sociale_mensuel",
"prelevements_sociaux.contributions_sociales.csg.activite.abattement_2",
"prelevements_sociaux.contributions_sociales.csg.activite.imposable"
],
"start_line_number": 26,
"stop_line_number": 41,
"variables": [
"assiette_csg_abattue",
"assiette_csg_non_abattue",
"plafond_securite_sociale"
]
}
},
"json_type": "number",
"label": "Contribution sociale généralisée (CSG) imposable prélevée sur les salaires",
"last_value_still_valid_on": "2024-06-24",
"name": "csg_imposable_salaire",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033712581",
"title": "Article L136-1 du Code de la sécurité sociale"
}
]
},
"referring_variables": [
"bouclier_imp_gen",
"csg_salaire",
"revenus_travail_super_bruts_menage",
"salaire_net"
],
"set_input": "set_input_divide_by_period",
"short_label": "CSG imposable salaires",
"start_line_number": 18,
"stop_line_number": 57,
"unit": "currency",
"value_type": "float"
},
"indu_plaf_abat_pen": {
"baseline_variable": "indu_plaf_abat_pen",
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.max"
],
"start_line_number": 48,
"stop_line_number": 58,
"variables": [
"revenu_assimile_pension",
"revenu_assimile_pension_apres_abattements"
]
},
"2025-01-01": null
},
"json_type": "number",
"label": "Plafonnement de l'abattement de 10% sur les pensions du foyer",
"last_value_still_valid_on": "2025-01-01",
"name": "indu_plaf_abat_pen",
"referring_variables": [
"revenu_categoriel_tspr"
],
"start_line_number": 41,
"stop_line_number": 58,
"unit": "currency",
"value_type": "float"
},
"retraite_brute": {
"baseline_variable": "retraite_brute",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"start_line_number": 55,
"stop_line_number": 60,
"variables": [
"retraite_complementaire",
"retraite_de_base"
]
}
},
"json_type": "number",
"label": "Retraite brute",
"last_value_still_valid_on": "2024-01-15",
"name": "retraite_brute",
"reference": {
"0001-01-01": [
{
"href": "http://vosdroits.service-public.fr/particuliers/F415.xhtml"
}
]
},
"referring_variables": [
"aide_permis_demandeur_emploi_eligibilite_financiere",
"asi_aspa_base_ressources_individu",
"casa",
"crds_retraite",
"csg_deductible_retraite",
"csg_imposable_retraite",
"retraite_imposable",
"revenus_bruts"
],
"set_input": "set_input_divide_by_period",
"short_label": "Retraite brute",
"start_line_number": 46,
"stop_line_number": 60,
"unit": "currency",
"value_type": "float"
},
"retraite_complementaire": {
"baseline_variable": "retraite_complementaire",
"calculate_output": "calculate_output_add",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"json_type": "number",
"label": "Retraite complémentaire",
"last_value_still_valid_on": "2025-07-30",
"name": "retraite_complementaire",
"referring_variables": [
"retraite_brute"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 36,
"stop_line_number": 44,
"unit": "currency",
"value_type": "float"
},
"retraite_de_base": {
"baseline_variable": "retraite_de_base",
"calculate_output": "calculate_output_add",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"start_line_number": 32,
"stop_line_number": 34,
"variables": [
"retraite_de_base_n_1"
]
},
"2026-01-01": {
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"parameters": [
"inflateurs.inflateur_retraites"
],
"start_line_number": 28,
"stop_line_number": 31,
"variables": [
"retraite_de_base_n_1"
]
}
},
"json_type": "number",
"label": "Retraite de base",
"last_value_still_valid_on": "2026-01-01",
"linked_other_variables": [
"retraite_de_base_n_1"
],
"name": "retraite_de_base",
"referring_variables": [
"retraite_brute"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 19,
"stop_line_number": 34,
"unit": "currency",
"value_type": "float"
},
"retraite_de_base_n_1": {
"baseline_variable": "retraite_de_base_n_1",
"calculate_output": "calculate_output_add",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/contrefactuel_plf/revalorisation_retraite_brute.py",
"json_type": "number",
"label": "Retraite de base de l'année passée",
"name": "retraite_de_base_n_1",
"referring_variables": [
"retraite_de_base"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 9,
"stop_line_number": 17,
"unit": "currency",
"value_type": "float"
},
"revenu_assimile_pension_apres_abattements": {
"baseline_variable": "revenu_assimile_pension_apres_abattements",
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux"
],
"start_line_number": 29,
"stop_line_number": 39,
"variables": [
"revenu_assimile_pension"
]
},
"2025-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.forfait"
],
"start_line_number": 18,
"stop_line_number": 28,
"variables": [
"revenu_assimile_pension"
]
}
},
"json_type": "number",
"label": "Pensions après abattements",
"last_value_still_valid_on": "2025-01-01",
"name": "revenu_assimile_pension_apres_abattements",
"referring_variables": [
"abattement_salaires_pensions",
"aide_logement_base_ressources_individu",
"indu_plaf_abat_pen",
"revenus_et_produits_plafonnement_isf_ifi",
"traitements_salaires_pensions_rentes"
],
"start_line_number": 12,
"stop_line_number": 39,
"value_type": "float"
}
}