@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
358 lines (357 loc) • 11.4 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"formulas": {
"0001-01-01": {
"ast": {
"args": {
"args": [
{
"arg": "foyer_fiscal",
"ast_class": "arg",
"col_offset": 12,
"end_col_offset": 24,
"end_lineno": 1,
"lineno": 1
},
{
"arg": "period",
"ast_class": "arg",
"col_offset": 26,
"end_col_offset": 32,
"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": 7,
"lineno": 2,
"value": {
"ast_class": "Constant",
"col_offset": 4,
"end_col_offset": 7,
"end_lineno": 7,
"lineno": 2,
"value": "\n On crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\n des cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\n revenus.\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n "
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 54,
"end_lineno": 8,
"lineno": 8,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 10,
"end_lineno": 8,
"id": "f3vd_i",
"lineno": 8
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 45,
"end_lineno": 8,
"lineno": 8,
"value": "f3vd_2014"
},
{
"ast_class": "Name",
"col_offset": 47,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 53,
"end_lineno": 8,
"id": "period",
"lineno": 8
}
],
"ast_class": "Call",
"col_offset": 13,
"end_col_offset": 54,
"end_lineno": 8,
"func": {
"ast_class": "Attribute",
"attr": "members",
"col_offset": 13,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 8,
"lineno": 8,
"value": {
"ast_class": "Name",
"col_offset": 13,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 25,
"end_lineno": 8,
"id": "foyer_fiscal",
"lineno": 8
}
},
"keywords": [],
"lineno": 8
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 35,
"end_lineno": 9,
"lineno": 9,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 8,
"end_lineno": 9,
"id": "f3vd",
"lineno": 9
}
],
"value": {
"args": [
{
"ast_class": "Name",
"col_offset": 28,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 34,
"end_lineno": 9,
"id": "f3vd_i",
"lineno": 9
}
],
"ast_class": "Call",
"col_offset": 11,
"end_col_offset": 35,
"end_lineno": 9,
"func": {
"ast_class": "Attribute",
"attr": "sum",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 9,
"lineno": 9,
"value": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 23,
"end_lineno": 9,
"id": "foyer_fiscal",
"lineno": 9
}
},
"keywords": [],
"lineno": 9
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 15,
"end_lineno": 11,
"lineno": 11,
"value": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 15,
"end_lineno": 11,
"id": "f3vd",
"lineno": 11
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 15,
"end_lineno": 11,
"lineno": 1,
"name": "formula"
},
"documentation": "\nOn crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\ndes cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\nrevenus.\nNB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"source_code": "def formula(foyer_fiscal, period):\n '''\n On crée cette variable étant donné que ces revenus sont renseignés jusqu'à 2014 dans des cases individuelles, et à partir de 2015 dans\n des cases à l'échelle du foyer fiscal. Créer cette variable intermédiaire permet d'alléger le code dans les formules dépendant de ces\n revenus.\n NB : la législation sur les GLO a été checkée en août 2023 à partir de 2017 seulement.\n '''\n f3vd_i = foyer_fiscal.members('f3vd_2014', period)\n f3vd = foyer_fiscal.sum(f3vd_i)\n\n return f3vd\n",
"start_line_number": 2507,
"stop_line_number": 2518,
"variables": [
"f3vd_2014"
]
},
"2015-01-01": {
"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
}
],
"ast_class": "arguments",
"defaults": [],
"kw_defaults": [],
"kwonlyargs": [],
"posonlyargs": []
},
"ast_class": "FunctionDef",
"body": [
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 39,
"end_lineno": 2,
"lineno": 2,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 8,
"end_lineno": 2,
"id": "f3vd",
"lineno": 2
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 24,
"end_col_offset": 30,
"end_lineno": 2,
"lineno": 2,
"value": "f3vd"
},
{
"ast_class": "Name",
"col_offset": 32,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 38,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
],
"ast_class": "Call",
"col_offset": 11,
"end_col_offset": 39,
"end_lineno": 2,
"func": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 23,
"end_lineno": 2,
"id": "foyer_fiscal",
"lineno": 2
},
"keywords": [],
"lineno": 2
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 15,
"end_lineno": 4,
"lineno": 4,
"value": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 15,
"end_lineno": 4,
"id": "f3vd",
"lineno": 4
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 15,
"end_lineno": 4,
"lineno": 1,
"name": "formula_2015_01_01"
},
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"source_code": "def formula_2015_01_01(foyer_fiscal, period):\n f3vd = foyer_fiscal('f3vd', period)\n\n return f3vd\n",
"start_line_number": 2519,
"stop_line_number": 2523,
"variables": [
"f3vd"
]
}
},
"json_type": "number",
"label": "Gains de levée d'options sur titres et gains d'acquisition d'actions taxables à 18 %",
"last_value_still_valid_on": "2015-01-01",
"name": "glo_taxation_ir_forfaitaire_taux2",
"referring_variables": [
"glo_taxation_ir_forfaitaire",
"taxation_plus_values_hors_bareme"
],
"start_line_number": 2501,
"stop_line_number": 2523,
"unit": "currency",
"value_type": "float"
}