UNPKG

@leximpact/socio-fiscal-openfisca-json

Version:

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

1,187 lines (1,186 loc) 38.6 kB
{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2024-01-01": { "ast": { "args": { "args": [ { "arg": "menage", "ast_class": "arg", "col_offset": 23, "end_col_offset": 29, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 31, "end_col_offset": 37, "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": 165, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 2, "id": "assiette_csg_revenus_capital_f", "lineno": 2 } ], "value": { "ast_class": "BinOp", "col_offset": 37, "end_col_offset": 165, "end_lineno": 2, "left": { "args": [ { "ast_class": "Constant", "col_offset": 65, "end_col_offset": 95, "end_lineno": 2, "lineno": 2, "value": "assiette_csg_revenus_capital" }, { "ast_class": "Name", "col_offset": 97, "ctx": { "ast_class": "Load" }, "end_col_offset": 103, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 104, "end_lineno": 2, "func": { "ast_class": "Attribute", "attr": "foyer_fiscal", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 2, "id": "menage", "lineno": 2 } } }, "keywords": [], "lineno": 2 }, "lineno": 2, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Attribute", "attr": "DECLARANT_PRINCIPAL", "col_offset": 132, "ctx": { "ast_class": "Load" }, "end_col_offset": 163, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 132, "ctx": { "ast_class": "Load" }, "end_col_offset": 143, "end_lineno": 2, "id": "FoyerFiscal", "lineno": 2 } } ], "ast_class": "Call", "col_offset": 108, "end_col_offset": 164, "end_lineno": 2, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 108, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 108, "ctx": { "ast_class": "Load" }, "end_col_offset": 122, "end_lineno": 2, "lineno": 2, "value": { "ast_class": "Name", "col_offset": 108, "ctx": { "ast_class": "Load" }, "end_col_offset": 114, "end_lineno": 2, "id": "menage", "lineno": 2 } } }, "keywords": [], "lineno": 2 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 77, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 3, "id": "assiette_csg_revenus_capital", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 3, "id": "assiette_csg_revenus_capital_f", "lineno": 3 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 77, "end_lineno": 3, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 3, "id": "menage", "lineno": 3 } }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 157, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 30, "end_lineno": 4, "id": "assiette_csg_plus_values_f", "lineno": 4 } ], "value": { "ast_class": "BinOp", "col_offset": 33, "end_col_offset": 157, "end_lineno": 4, "left": { "args": [ { "ast_class": "Constant", "col_offset": 61, "end_col_offset": 87, "end_lineno": 4, "lineno": 4, "value": "assiette_csg_plus_values" }, { "ast_class": "Name", "col_offset": 89, "ctx": { "ast_class": "Load" }, "end_col_offset": 95, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 33, "end_col_offset": 96, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "foyer_fiscal", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 4, "id": "menage", "lineno": 4 } } }, "keywords": [], "lineno": 4 }, "lineno": 4, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Attribute", "attr": "DECLARANT_PRINCIPAL", "col_offset": 124, "ctx": { "ast_class": "Load" }, "end_col_offset": 155, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 124, "ctx": { "ast_class": "Load" }, "end_col_offset": 135, "end_lineno": 4, "id": "FoyerFiscal", "lineno": 4 } } ], "ast_class": "Call", "col_offset": 100, "end_col_offset": 156, "end_lineno": 4, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 100, "ctx": { "ast_class": "Load" }, "end_col_offset": 123, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 100, "ctx": { "ast_class": "Load" }, "end_col_offset": 114, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 100, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 4, "id": "menage", "lineno": 4 } } }, "keywords": [], "lineno": 4 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 5, "id": "assiette_csg_plus_values", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 5, "id": "assiette_csg_plus_values_f", "lineno": 5 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 69, "end_lineno": 5, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 5, "id": "menage", "lineno": 5 } }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 153, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 6, "id": "plus_values_base_large_f", "lineno": 6 } ], "value": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 153, "end_lineno": 6, "left": { "args": [ { "ast_class": "Constant", "col_offset": 59, "end_col_offset": 83, "end_lineno": 6, "lineno": 6, "value": "plus_values_base_large" }, { "ast_class": "Name", "col_offset": 85, "ctx": { "ast_class": "Load" }, "end_col_offset": 91, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 92, "end_lineno": 6, "func": { "ast_class": "Attribute", "attr": "foyer_fiscal", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 6, "id": "menage", "lineno": 6 } } }, "keywords": [], "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Attribute", "attr": "DECLARANT_PRINCIPAL", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 151, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 131, "end_lineno": 6, "id": "FoyerFiscal", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 96, "end_col_offset": 152, "end_lineno": 6, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 96, "ctx": { "ast_class": "Load" }, "end_col_offset": 119, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 96, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 96, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 6, "id": "menage", "lineno": 6 } } }, "keywords": [], "lineno": 6 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 65, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 26, "end_lineno": 7, "id": "plus_values_base_large", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 7, "id": "plus_values_base_large_f", "lineno": 7 } ], "ast_class": "Call", "col_offset": 29, "end_col_offset": 65, "end_lineno": 7, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 7, "id": "menage", "lineno": 7 } }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 171, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 37, "end_lineno": 8, "id": "rente_viagere_titre_onereux_net_f", "lineno": 8 } ], "value": { "ast_class": "BinOp", "col_offset": 40, "end_col_offset": 171, "end_lineno": 8, "left": { "args": [ { "ast_class": "Constant", "col_offset": 68, "end_col_offset": 101, "end_lineno": 8, "lineno": 8, "value": "rente_viagere_titre_onereux_net" }, { "ast_class": "Name", "col_offset": 103, "ctx": { "ast_class": "Load" }, "end_col_offset": 109, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 40, "end_col_offset": 110, "end_lineno": 8, "func": { "ast_class": "Attribute", "attr": "foyer_fiscal", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 8, "id": "menage", "lineno": 8 } } }, "keywords": [], "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Attribute", "attr": "DECLARANT_PRINCIPAL", "col_offset": 138, "ctx": { "ast_class": "Load" }, "end_col_offset": 169, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 138, "ctx": { "ast_class": "Load" }, "end_col_offset": 149, "end_lineno": 8, "id": "FoyerFiscal", "lineno": 8 } } ], "ast_class": "Call", "col_offset": 114, "end_col_offset": 170, "end_lineno": 8, "func": { "ast_class": "Attribute", "attr": "has_role", "col_offset": 114, "ctx": { "ast_class": "Load" }, "end_col_offset": 137, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Attribute", "attr": "members", "col_offset": 114, "ctx": { "ast_class": "Load" }, "end_col_offset": 128, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 114, "ctx": { "ast_class": "Load" }, "end_col_offset": 120, "end_lineno": 8, "id": "menage", "lineno": 8 } } }, "keywords": [], "lineno": 8 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 83, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 35, "end_lineno": 9, "id": "rente_viagere_titre_onereux_net", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 9, "id": "rente_viagere_titre_onereux_net_f", "lineno": 9 } ], "ast_class": "Call", "col_offset": 38, "end_col_offset": 83, "end_lineno": 9, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 9, "id": "menage", "lineno": 9 } }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 36, "end_lineno": 11, "id": "glo_assimiles_salaire_ir_et_ps_i", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 54, "end_col_offset": 60, "end_lineno": 11, "lineno": 11, "value": "f1tt" }, { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 69, "end_lineno": 11, "func": { "ast_class": "Attribute", "attr": "members", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 11, "id": "menage", "lineno": 11 } }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 12, "id": "glo_assimiles_salaire_ir_et_ps", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 12, "id": "glo_assimiles_salaire_ir_et_ps_i", "lineno": 12 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 81, "end_lineno": 12, "func": { "ast_class": "Attribute", "attr": "sum", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 12, "id": "menage", "lineno": 12 } }, "keywords": [], "lineno": 12 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 20, "lineno": 14, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 40, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 41, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 32, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 34, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 15, "id": "assiette_csg_revenus_capital", "lineno": 15 }, "lineno": 15, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 16, "id": "assiette_csg_plus_values", "lineno": 16 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 17, "id": "plus_values_base_large", "lineno": 17 } }, "lineno": 15, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 18, "id": "rente_viagere_titre_onereux_net", "lineno": 18 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 19, "id": "glo_assimiles_salaire_ir_et_ps", "lineno": 19 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 20, "lineno": 1, "name": "formula_2024_01_01" }, "file_path": "openfisca_france/model/mesures.py", "source_code": "def formula_2024_01_01(menage, period):\n assiette_csg_revenus_capital_f = menage.members.foyer_fiscal('assiette_csg_revenus_capital', period) * (menage.members.has_role(FoyerFiscal.DECLARANT_PRINCIPAL))\n assiette_csg_revenus_capital = menage.sum(assiette_csg_revenus_capital_f)\n assiette_csg_plus_values_f = menage.members.foyer_fiscal('assiette_csg_plus_values', period) * (menage.members.has_role(FoyerFiscal.DECLARANT_PRINCIPAL))\n assiette_csg_plus_values = menage.sum(assiette_csg_plus_values_f)\n plus_values_base_large_f = menage.members.foyer_fiscal('plus_values_base_large', period) * (menage.members.has_role(FoyerFiscal.DECLARANT_PRINCIPAL))\n plus_values_base_large = menage.sum(plus_values_base_large_f)\n rente_viagere_titre_onereux_net_f = menage.members.foyer_fiscal('rente_viagere_titre_onereux_net', period) * (menage.members.has_role(FoyerFiscal.DECLARANT_PRINCIPAL))\n rente_viagere_titre_onereux_net = menage.sum(rente_viagere_titre_onereux_net_f)\n # Ajoute les gains de levée d'options qui, pour les prélèvements sociaux, sont soumis aux mêmes taux que les salaires. Contrairement aux revenus ci-dessus, ces revenus sont individuels.\n glo_assimiles_salaire_ir_et_ps_i = menage.members('f1tt', period)\n glo_assimiles_salaire_ir_et_ps = menage.sum(glo_assimiles_salaire_ir_et_ps_i)\n\n return (\n assiette_csg_revenus_capital\n - assiette_csg_plus_values\n + plus_values_base_large\n - rente_viagere_titre_onereux_net\n + glo_assimiles_salaire_ir_et_ps\n )\n", "start_line_number": 211, "stop_line_number": 231, "variables": [ "assiette_csg_plus_values", "assiette_csg_revenus_capital", "f1tt", "plus_values_base_large", "rente_viagere_titre_onereux_net" ] } }, "json_type": "number", "label": "Revenus du capital avant prélèvements sociaux", "last_value_still_valid_on": "2024-01-01", "name": "revenus_du_capital_avant_prelevements", "referring_variables": [ "revenus_bruts" ], "short_label": "Revenus capital bruts", "start_line_number": 205, "stop_line_number": 231, "unit": "currency", "value_type": "float" }