@openfisca/france-json
Version:
JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)
1,069 lines (1,068 loc) • 35.7 kB
JSON
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"taxation_indirecte.taxe_habitation.plafonnement.abattement_rfr.premiere_part",
"taxation_indirecte.taxe_habitation.plafonnement.abattement_rfr.quatre_premieres_demi_parts_supp",
"taxation_indirecte.taxe_habitation.plafonnement.taux_plafonnement_revenu"
],
"source_code": "def formula_2017_01_01(menage, period, parameters):\n plafond_taxe_habitation_eligibilite = menage('plafond_taxe_habitation_eligibilite', period)\n P_plaf = parameters(period).taxation_indirecte.taxe_habitation.plafonnement\n rfr_i = menage.members.foyer_fiscal('rfr', period.last_year)\n rfr_menage = menage.sum(rfr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n nbptr_i = menage.members.foyer_fiscal('nbptr', period.last_year)\n nbptr_menage = menage.sum(nbptr_i, role = FoyerFiscal.DECLARANT_PRINCIPAL)\n abattement = P_plaf.abattement_rfr.premiere_part + P_plaf.abattement_rfr.quatre_premieres_demi_parts_supp * (min_(max_(nbptr_menage - 1, 0), 2)) / 0.5 + P_plaf.abattement_rfr.autres_demi_parts_supp * (max_(nbptr_menage - 3, 0)) / 0.5\n return max_(rfr_menage - abattement, 0) * P_plaf.taux_plafonnement_revenu * plafond_taxe_habitation_eligibilite\n",
"start_line_number": 288,
"stop_line_number": 297,
"variables": [
"nbptr",
"plafond_taxe_habitation_eligibilite",
"rfr"
]
},
"2020-01-01": null
},
"json_type": "number",
"label": "Plafond de la taxe d'habitation en fonction du revenu fiscal de référence",
"last_review": "2020-01-01",
"name": "plafond_taxe_habitation",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid"
}
]
},
"referring_variables": [
"degrevement_plafonnement_taxe_habitation"
],
"start_line_number": 280,
"stop_line_number": 297,
"value_type": "float"
}