@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": { "2013-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "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": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Taxation des revenus des valeurs et capitaux mobiliers\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 5, "id": "f2fa", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 5, "lineno": 5, "value": "f2fa" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 6, "id": "P", "lineno": 6 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 6, "lineno": 6, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 6, "lineno": 6, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 6, "id": "parameters", "lineno": 6 }, "keywords": [], "lineno": 6 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 36, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 36, "end_lineno": 8, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 8, "id": "f2fa", "lineno": 8 }, "lineno": 8, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux_forfaitaire", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 8, "id": "P", "lineno": 8 } } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 36, "end_lineno": 8, "lineno": 1, "name": "formula_2013_01_01" }, "documentation": "\nTaxation des revenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.taux_forfaitaire" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Taxation des revenus des valeurs et capitaux mobiliers\n '''\n f2fa = foyer_fiscal('f2fa', period)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n return f2fa * P.taux_forfaitaire\n", "start_line_number": 1647, "stop_line_number": 1655, "variables": [ "f2fa" ] }, "2018-01-01": null }, "json_type": "number", "label": "Taxation forfaitaire des revenus des valeurs et capitaux mobiliers", "last_review": "2018-01-01", "name": "tax_rvcm_forfaitaire", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/3727-PGP.html" } ] }, "referring_variables": [ "iai" ], "start_line_number": 1639, "stop_line_number": 1655, "unit": "currency", "value_type": "float" }