@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": 57, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 17, "end_lineno": 2, "id": "taux_effectif", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 48, "end_lineno": 2, "lineno": 2, "value": "taux_effectif" }, { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 56, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 20, "end_col_offset": 57, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 20, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 2, "id": "foyer_fiscal", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 3, "id": "bareme", "lineno": 3 } ], "value": { "ast_class": "Attribute", "attr": "bareme", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "bareme_ir_depuis_1945", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 3, "lineno": 3, "value": { "args": [ { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 31, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "parameters", "lineno": 3 }, "keywords": [], "lineno": 3 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 4, "id": "ir_tranche", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 42, "end_lineno": 4, "lineno": 4, "value": "ir_tranche" }, { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 51, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 4, "id": "foyer_fiscal", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 9, "lineno": 6, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 23, "end_lineno": 8, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 74, "end_lineno": 7, "left": { "ast_class": "Compare", "col_offset": 9, "comparators": [ { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 27, "end_lineno": 7, "lineno": 7, "value": 0 } ], "end_col_offset": 27, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 7, "id": "taux_effectif", "lineno": 7 }, "lineno": 7, "ops": [ { "ast_class": "Eq" } ] }, "lineno": 7, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 63, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 7, "id": "ir_tranche", "lineno": 7 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 74, "end_lineno": 7, "func": { "ast_class": "Attribute", "attr": "rate_from_bracket_indice", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 7, "lineno": 7, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 7, "id": "bareme", "lineno": 7 } }, "keywords": [], "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "taux_effectif", "lineno": 8 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 9, "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 taux_effectif = foyer_fiscal('taux_effectif', period)\n bareme = parameters(period).impot_revenu.bareme_ir_depuis_1945.bareme\n ir_tranche = foyer_fiscal('ir_tranche', period)\n\n return (\n (taux_effectif == 0) * bareme.rate_from_bracket_indice(ir_tranche)\n + taux_effectif\n )\n", "start_line_number": 1110, "stop_line_number": 1119, "variables": [ "ir_tranche", "taux_effectif" ] } }, "json_type": "number", "label": "Taux marginal d'imposition à l'impôt sur le revenu", "name": "ir_taux_marginal", "reference": { "0001-01-01": [ { "href": "http://impotsurlerevenu.org/fonctionnement-de-l-impot/60-calculer-le-tmi.php" } ] }, "start_line_number": 1103, "stop_line_number": 1119, "value_type": "float" }