@openfisca/france-json

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"taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.reduction_investissements_dans_fcpi_ou_fip_dans_pme.taux_investissement" ], "source_code": "def formula_2008(foyer_fiscal, period, parameters):\n '''\n Réductions pour investissements dans les PME\n à partir de 2008!\n '''\n b2mt = foyer_fiscal('b2mt', period)\n b2ne = foyer_fiscal('b2ne', period)\n b2mv = foyer_fiscal('b2mv', period)\n b2nf = foyer_fiscal('b2nf', period)\n b2mx = foyer_fiscal('b2mx', period)\n b2na = foyer_fiscal('b2na', period)\n P = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot\n taux_dons = P.reduction_dons_certains_organismes_interet_general.taux\n taux_invest_direct = P.reduction_investissements_capital_pme.taux_investissement_direct\n taux_fip_fci = P.reduction_investissements_dans_fcpi_ou_fip_dans_pme.taux_investissement\n\n inv_dir_soc = b2mt * taux_dons + b2ne * taux_invest_direct\n holdings = b2mv * taux_dons + b2nf * taux_invest_direct\n fip = b2mx * taux_fip_fci\n fcpi = b2na * taux_fip_fci\n\n montant_reduc = holdings + fip + fcpi + inv_dir_soc\n plaf = parameters(period).taxation_capital.impot_solidarite_fortune_isf_1989_2017.reduc_impot.plafond_somme_trois_reductions_pme_fcip_fip_pme_dons\n\n return where(montant_reduc < plaf, montant_reduc, plaf)\n", "start_line_number": 450, "stop_line_number": 475, "variables": [ "b2mt", "b2mv", "b2mx", "b2na", "b2ne", "b2nf" ] }, "2018-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 17, "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, 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