@openfisca/france-json

{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 12, "end_col_offset": 24, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 26, "end_col_offset": 32, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 34, "end_col_offset": 44, "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": 41, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 9, "end_lineno": 2, "id": "nbptr", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 32, "end_lineno": 2, "lineno": 2, "value": "nbptr" }, { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 41, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 57, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 3, "id": "taux_effectif", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 3, "lineno": 3, "value": "taux_effectif" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 3, "id": "foyer_fiscal", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 37, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 4, "id": "rni", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 28, "end_lineno": 4, "lineno": 4, "value": "rni" }, { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 37, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 5, "id": "bareme", "lineno": 5 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "bareme_ir_depuis_1945", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 5, "lineno": 5, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "parameters", "lineno": 5 }, "keywords": [], "lineno": 5 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 88, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 88, "end_lineno": 7, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 66, "end_lineno": 7, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "left": { "ast_class": "Compare", "col_offset": 12, "comparators": [ { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": 0 } ], "end_col_offset": 30, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 7, "id": "taux_effectif", "lineno": 7 }, "lineno": 7, "ops": [ { "ast_class": "Eq" } ] }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 7, "id": "nbptr", "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "BinOp", "col_offset": 54, "end_col_offset": 65, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 7, "id": "rni", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Div" }, "right": { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 7, "id": "nbptr", "lineno": 7 } } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 66, "end_lineno": 7, "func": { "ast_class": "Attribute", "attr": "calc", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 7, "id": "bareme", "lineno": 7 } }, "keywords": [], "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 69, "end_col_offset": 88, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 7, "id": "taux_effectif", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 85, "ctx": { "ast_class": "Load" }, "end_col_offset": 88, "end_lineno": 7, "id": "rni", "lineno": 7 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 88, "end_lineno": 7, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.bareme_ir_depuis_1945.bareme" ], "source_code": "def formula(foyer_fiscal, period, parameters):\n nbptr = foyer_fiscal('nbptr', period)\n taux_effectif = foyer_fiscal('taux_effectif', period)\n rni = foyer_fiscal('rni', period)\n bareme = parameters(period).impot_revenu.bareme_ir_depuis_1945.bareme\n\n return (taux_effectif == 0) * nbptr * bareme.calc(rni / nbptr) + taux_effectif * rni\n", "start_line_number": 1094, "stop_line_number": 1101, "variables": [ "nbptr", "rni", "taux_effectif" ] } }, "json_type": "number", "label": "Impôt sur le revenu brut avant non imposabilité et plafonnement du quotient", "name": "ir_brut", "referring_variables": [ "ir_plaf_qf", "ir_tranche" ], "start_line_number": 1088, "stop_line_number": 1101, "value_type": "float" }