@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2018-01-01": { "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 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 39, "end_col_offset": 49, "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": 12, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": "\n Note Importante : on ne prend pas en compte l'exclusion de ce dégrèvement des hausses de taux et d'abattements depuis 2018.\n Dans les faits :\n - si les variations de taux de taxation et d'abattements votés par les communes et EPCI depuis 2017\n entrainent une baisse ou une non variation de la taxe d'habitation, le dégrèvement s'applique au\n montant de taxe d'habitation avec taux et abattements actualisés;\n - si ces variations entrainent une hausse de la taxe d'habitation, le dégrèvement d'office est\n appliqué à la taxe d'habitation qui aurait été payée en N (avec N>=2018) avec les taux de taxation\n et d'abattements votés par les communes et EPCI en 2017.\n Dans ce code, on suppose qu'on est toujours dans le premier cas.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 89, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 15, "id": "P_degrev", "lineno": 15 } ], "value": { "ast_class": "Attribute", "attr": 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