@openfisca/france-json

{ "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": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "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": 109, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 45, "end_lineno": 2, "id": "revenu_assimile_salaire_apres_abattements", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 57, "end_col_offset": 100, "end_lineno": 2, "lineno": 2, "value": "revenu_assimile_salaire_apres_abattements" }, { "ast_class": "Name", "col_offset": 102, "ctx": { "ast_class": "Load" }, "end_col_offset": 108, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 48, "end_col_offset": 109, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 109, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 45, "end_lineno": 3, "id": "revenu_assimile_pension_apres_abattements", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 57, "end_col_offset": 100, "end_lineno": 3, "lineno": 3, "value": "revenu_assimile_pension_apres_abattements" }, { "ast_class": "Name", "col_offset": 102, "ctx": { "ast_class": "Load" }, "end_col_offset": 108, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 48, "end_col_offset": 109, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 90, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 4, "id": "abatsalpen", "lineno": 4 } ], "value": { "ast_class": "Attribute", "attr": "abatsalpen", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "tspr", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 4, "lineno": 4, "value": { "args": [ { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 35, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 4, "id": "parameters", "lineno": 4 }, "keywords": [], "lineno": 4 } } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 145, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 128, "end_lineno": 6, "left": { "ast_class": "Attribute", "attr": "taux", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 6, "id": "abatsalpen", "lineno": 6 } }, "lineno": 6, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 39, "end_col_offset": 124, "end_lineno": 6, "left": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 80, "end_lineno": 6, "id": "revenu_assimile_salaire_apres_abattements", "lineno": 6 }, "lineno": 6, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 83, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 6, "id": "revenu_assimile_pension_apres_abattements", "lineno": 6 } }, { "ast_class": "Constant", "col_offset": 126, "end_col_offset": 127, "end_lineno": 6, "lineno": 6, "value": 0 } ], "ast_class": "Call", "col_offset": 34, "end_col_offset": 128, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "max_", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Attribute", "attr": "max", "col_offset": 130, "ctx": { "ast_class": "Load" }, "end_col_offset": 144, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Name", "col_offset": 130, "ctx": { "ast_class": "Load" }, "end_col_offset": 140, "end_lineno": 6, "id": "abatsalpen", "lineno": 6 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 145, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 6, "id": "min_", "lineno": 6 }, "keywords": [], "lineno": 6 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 145, "end_lineno": 6, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.tspr.abatsalpen.max", "impot_revenu.calcul_revenus_imposables.tspr.abatsalpen.taux" ], "source_code": "def formula(individu, period, parameters):\n revenu_assimile_salaire_apres_abattements = individu('revenu_assimile_salaire_apres_abattements', period)\n revenu_assimile_pension_apres_abattements = individu('revenu_assimile_pension_apres_abattements', period)\n abatsalpen = parameters(period).impot_revenu.calcul_revenus_imposables.tspr.abatsalpen\n\n return min_(abatsalpen.taux * max_(revenu_assimile_salaire_apres_abattements + revenu_assimile_pension_apres_abattements, 0), abatsalpen.max)\n", "start_line_number": 491, "stop_line_number": 497, "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_review": "2006-01-01", "name": "abattement_salaires_pensions", "referring_variables": [ "traitements_salaires_pensions_rentes" ], "start_line_number": 484, "stop_line_number": 497, "value_type": "float" }