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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)

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{ "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" } }