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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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{ "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", "prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_30", "prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.abattement_sup", "prestations_sociales.prestations_etat_de_sante.invalidite.aah.travail_ordinaire.tranche_smic" ], "start_line_number": 94, "stop_line_number": 137, "variables": [ "aah_base_ressources_activite_eval_annuelle", "aah_base_ressources_activite_eval_trimestrielle", "aah_base_ressources_activite_milieu_protege", "aah_base_ressources_hors_activite_eval_annuelle", "aah_base_ressources_hors_activite_eval_trimestrielle", "rpns_imposables", "salaire_imposable" ] }, "2011-05-01": { "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", 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"exonere_taxe_habitation", "valeur_locative_cadastrale_brute", "valeur_locative_moyenne_th_epci" ] }, "2023-01-01": null }, "json_type": "number", "label": "Abattement pour personnes de condition modeste - TH de l'EPCI", "last_value_still_valid_on": "2023-01-01", "name": "abattement_personnes_condition_modeste_th_epci", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000033220348&dateTexte=&categorieLien=id" } ] }, "referring_variables": [ "base_nette_th_epci" ], "start_line_number": 166, "stop_line_number": 194, "value_type": "float" }, "abattement_salaires_pensions": { "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", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.max", "impot_revenu.calcul_revenus_imposables.deductions.abat_supp.taux" ], "start_line_number": 504, "stop_line_number": 510, "variables": [ "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements" ] }, "2006-01-01": null }, "json_type": "number", "label": "Abattement de 20% sur les salaires et pensions, en vigueur jusqu'à 2006", "last_value_still_valid_on": "2006-01-01", "name": "abattement_salaires_pensions", "referring_variables": [ "traitements_salaires_pensions_rentes" ], "start_line_number": 497, "stop_line_number": 510, "value_type": "float" }, "abattements_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 382, "stop_line_number": 391, "variables": [ "f3sg", "f3sh", "f3sl", "f3sm", "f3va_2014", "f3vb" ] }, "2015-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 392, "stop_line_number": 399, "variables": [ "f3sg", "f3sl", "f3va_2016" ] }, "2017-01-01": { "file_path": "openfisca_france/model/revenus/capital/plus_value.py", "start_line_number": 400, "stop_line_number": 406, "variables": [ "f3sg", "f3sl", "f3va" ] }, "2018-01-01": { "documentation": "\nA partir de 2018, si le foyer choisit l'imposition au barème