@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
1,363 lines • 3.99 MB
JSON
{
"aacc_defn": {
"cerfa_field": {
"0": "5NF",
"1": "5OF",
"2": "5PF"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Déficits industriels et commerciaux non professionnels: régime normal ou simplifié avec CGA ou viseur (régime du bénéfice réel)",
"name": "aacc_defn",
"referring_variables": [
"aacc_timp",
"rac"
],
"start_line_number": 698,
"stop_line_number": 707,
"unit": "currency",
"value_type": "int"
},
"aacc_defs": {
"cerfa_field": {
"0": "5NG",
"1": "5OG",
"2": "5PG"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"formulas": {
"2010-01-01": null
},
"json_type": "integer",
"label": "Déficits de revenus industriels et commerciaux non professionnels avec CGA (régime simplifié du bénéfice réel)",
"last_value_still_valid_on": "2010-01-01",
"name": "aacc_defs",
"referring_variables": [
"aacc_timp",
"rac"
],
"start_line_number": 736,
"stop_line_number": 746,
"unit": "currency",
"value_type": "int"
},
"aacc_exon": {
"cerfa_field": {
"0": "5NB",
"1": "5OB",
"2": "5PB"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Revenus industriels et commerciaux non professionnels exonérés yc plus-values avec CGA ou viseur (régime du bénéfice réel)",
"name": "aacc_exon",
"referring_variables": [
"rac",
"rpns_autres_revenus",
"rpns_exon"
],
"start_line_number": 611,
"stop_line_number": 620,
"unit": "currency",
"value_type": "int"
},
"aacc_gits": {
"cerfa_field": {
"0": "5NG",
"1": "5OG",
"2": "5PG"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Location de gîtes ruraux, chambres d'hôtes et meublés de tourisme (régime micro entreprise)",
"name": "aacc_gits",
"referring_variables": [
"aacc_timp",
"rpns_micro_entreprise_CA_bic_service_imp"
],
"start_line_number": 710,
"stop_line_number": 720,
"unit": "currency",
"value_type": "int"
},
"aacc_impn": {
"cerfa_field": {
"0": "5NC",
"1": "5OC",
"2": "5PC"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Revenus industriels et commerciaux non professionnels imposables: régime normal ou simplifié avec CGA ou viseur (régime du bénéfice réel)",
"name": "aacc_impn",
"referring_variables": [
"aacc_timp",
"defacc",
"rac",
"rpns_autres_revenus"
],
"start_line_number": 673,
"stop_line_number": 682,
"unit": "currency",
"value_type": "int"
},
"aacc_imps": {
"cerfa_field": {
"0": "5ND",
"1": "5OD",
"2": "5PD"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Locations meublées non professionnelles (régime micro entreprise)",
"name": "aacc_imps",
"referring_variables": [
"aacc_timp",
"rac",
"rpns_micro_entreprise_CA_bic_service_imp"
],
"start_line_number": 685,
"stop_line_number": 695,
"unit": "currency",
"value_type": "int"
},
"aacc_info": {
"cerfa_field": {
"0": "5TF",
"1": "5UF",
"2": "5VF"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Revenus industriels et commerciaux non-professionnels : Revenus nets de la cession ou concession de brevets et assimilés",
"name": "aacc_info",
"referring_variables": [
"rpns_info"
],
"start_line_number": 623,
"stop_line_number": 633,
"unit": "currency",
"value_type": "int"
},
"aacc_pvce": {
"cerfa_field": {
"0": "5NE",
"1": "5OE",
"2": "5PE"
},
"default_value": 0,
"definition_period": "year",
"dtype": "int32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/non_salarie.py",
"json_type": "integer",
"label": "Plus-values industrielles et commerciales non professionnelles de cession taxables selon droit commun avec CGA ou viseur (régime du bénéfice réel)",
"name": "aacc_pvce",
"referring_variables": [
"rpns_pvce"
],
"start_line_number": 1251,
"stop_line_number": 1260,
"unit": "currency",
"value_type": "int"
},
"aacc_timp": {
"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",
"start_line_number": 3210,
"stop_line_number": 3216,
"variables": [
"aacc_defn",
"aacc_defs",
"aacc_impn"
]
},
"2009-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"start_line_number": 3217,
"stop_line_number": 3224,
"variables": [
"aacc_defn",
"aacc_defs",
"aacc_impn",
"alnp_defs"
]
},
"2010-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"start_line_number": 3225,
"stop_line_number": 3231,
"variables": [
"aacc_defn",
"aacc_impn",
"alnp_defs"
]
},
"2011-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux"
],
"start_line_number": 3232,
"stop_line_number": 3254,
"variables": [
"aacc_defn",
"aacc_gits",
"aacc_impn",
"aacc_imps",
"alnp_defs"
]
},
"2012-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux"
],
"start_line_number": 3255,
"stop_line_number": 3283,
"variables": [
"aacc_defn",
"aacc_gits",
"aacc_impn",
"aacc_imps",
"alnp_defs",
"nacc_meup",
"nacc_pres"
]
},
"2017-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.montant_minimum",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.marchandises.taux",
"impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.regime_micro_bic.services.taux"
],
"start_line_number": 3284,
"stop_line_number": 3317,
"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": 3204,
"stop_line_number": 3317,
"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": 698,
"stop_line_number": 714,
"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": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006141693/#LEGISCTA000006141693",
"title": "Articles L821-1 à L821-8 du Code de la sécurité sociale"
}
]
},
"referring_variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_base_ressources_patrimoine",
"aide_permis_demandeur_emploi_eligibilite_financiere",
"asi_aspa_base_ressources_individu",
"ass_eligibilite_cumul_individu",
"ass_eligibilite_individu",
"caah",
"css_base_ressources_aah_individu",
"css_base_ressources_asi_individu",
"eligibilite_caah",
"eligibilite_indemnite_inflation_prest_soc",
"eligibilite_per",
"exonere_taxe_habitation",
"garantie_jeunes_eligibilite_ressources",
"minima_sociaux",
"paje_cmg",
"pass_sport",
"ppa_ressources_hors_activite_individu",
"ppa_revenu_activite_individu",
"professionnalisation"
],
"set_input": "set_input_divide_by_period",
"short_label": "Alloc. adultes handicapés (AAH)",
"start_line_number": 689,
"stop_line_number": 714,
"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": 654,
"stop_line_number": 667,
"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": 668,
"stop_line_number": 687,
"variables": [
"aah_base_non_cumulable",
"aah_base_ressources_conjugalisee",
"aah_base_ressources_deconjugalisee",
"aah_conjugalise_eligible",
"aah_eligible",
"aah_plafond_ressources_conjugalise",
"aah_plafond_ressources_deconjugalise"
]
}
},
"json_type": "number",
"label": "Montant de l'Allocation adulte handicapé (hors complément) pour un individu, mensualisée",
"last_value_still_valid_on": "2023-10-01",
"name": "aah_base",
"reference": {
"0001-01-01": [
{
"title": "Article L821-1 du Code de la sécurité sociale"
},
{
"title": "https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=53AFF5AA4010B01F0539052A33180B39.tplgfr35s_1?idArticle=LEGIARTI000033813790&cidTexte=LEGITEXT000006073189&dateTexte=20180412 D'après service-public : 'Si vous touchez une pension ou une rente, vous recevez la différence entre le montant de votre pension ou rente et le montant maximal de l'AAH', le montant évoqué est donc le maximal"
}
]
},
"referring_variables": [
"aah"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 642,
"stop_line_number": 687,
"value_type": "float"
},
"aah_base_non_cumulable": {
"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",
"start_line_number": 568,
"stop_line_number": 570,
"variables": [
"asi",
"pensions_invalidite"
]
}
},
"json_type": "number",
"label": "Montant de l'Allocation adulte handicapé (hors complément) pour un individu, mensualisée",
"name": "aah_base_non_cumulable",
"referring_variables": [
"aah_base"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 561,
"stop_line_number": 570,
"unit": "currency",
"value_type": "float"
},
"aah_base_ressources_activite_eval_annuelle": {
"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",
"start_line_number": 434,
"stop_line_number": 439,
"variables": [
"chomage_imposable",
"rpns_imposables",
"salaire_imposable"
]
}
},
"json_type": "number",
"label": "Base de ressources de l'AAH pour un individu, évaluation annuelle",
"name": "aah_base_ressources_activite_eval_annuelle",
"reference": {
"0001-01-01": [
{
"title": "Article R532-5 du Code de la sécurité sociale"
},
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006750910"
}
]
},
"referring_variables": [
"aah_base_ressources_conjugalisee",
"aah_base_ressources_deconjugalisee"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 420,
"stop_line_number": 439,
"unit": "currency",
"value_type": "float"
},
"aah_base_ressources_activite_eval_trimestrielle": {
"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",
"start_line_number": 333,
"stop_line_number": 362,
"variables": [
"chomage_net",
"indemnites_chomage_partiel",
"indemnites_journalieres_imposables",
"indemnites_stage",
"revenus_stage_formation_pro",
"rpns_auto_entrepreneur_benefice",
"rpns_autres_revenus",
"rpns_benefice_exploitant_agricole",
"rpns_micro_entreprise_benefice",
"salaire_net"
]
}
},
"json_type": "number",
"label": "Base de ressources des revenus d'activité de l'AAH pour un individu, évaluation trimestrielle",
"name": "aah_base_ressources_activite_eval_trimestrielle",
"referring_variables": [
"aah_base_ressources_conjugalisee",
"aah_base_ressources_deconjugalisee"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 312,
"stop_line_number": 362,
"value_type": "float"
},
"aah_base_ressources_activite_milieu_protege": {
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py",
"json_type": "number",
"label": "Base de ressources de l'AAH des revenus d'activité en milieu protégé pour un individu",
"name": "aah_base_ressources_activite_milieu_protege",
"referring_variables": [
"aah_base_ressources_conjugalisee",
"aah_base_ressources_deconjugalisee"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 364,
"stop_line_number": 370,
"value_type": "float"
},
"aah_base_ressources_conjugalisee": {
"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": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.abattement_conjoint.abattement_proportionnel"
],
"start_line_number": 44,
"stop_line_number": 61,
"variables": [
"aah_base_ressources_activite_eval_annuelle",
"aah_base_ressources_hors_activite_eval_annuelle"
]
},
"2005-07-01": {
"file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"marche_travail.salaire_minimum.smic.smic_b_horaire",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.abattement_conjoint.abattement_proportionnel",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_1100",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_1500",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_300",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_700",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.tranche_smic_horaire1",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.tranche_smic_horaire2",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.tranche_smic_horaire3",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.tranche_smic_horaire4"
],
"start_line_number": 62,
"stop_line_number": 93,
"variables": [
"aah_base_ressources_activite_eval_annuelle",
"aah_base_ressources_hors_activite_eval_annuelle"
]
},
"2011-01-01": {
"file_path": "openfisca_france/model/prestations/minima_sociaux/aah.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"marche_travail.salaire_minimum.smic.nb_heures_travail_mensuel",
"marche_travail.salaire_minimum.smic.smic_b_horaire",
"prestations_sociales.prestations_etat_de_sante.invalidite.aah.abattement_conjoint.abattement_proportionnel",
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