def build_reform(tax_benefit_system):
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2014
reform_period = periods.period('year', reform_year)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'slices', 1, 'rate'),
period = reform_period,
value = 0,
)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'slices', 2, 'threshold'),
period = reform_period,
value = 9641,
)
reform_legislation_json['children'].update(build_new_legislation_nodes())
to_entity_class_by_key_plural = lambda entity_class_by_symbol: {
entity_class.key_plural: entity_class
for symbol, entity_class in entity_class_by_symbol.iteritems()
}
reform = reforms.Reform(
entity_class_by_key_plural = to_entity_class_by_key_plural(build_reform_entity_class_by_symbol()),
legislation_json = reform_legislation_json,
name = u'PLF2015',
reference = tax_benefit_system,
)
return reform
def build_reform(tax_benefit_system):
# Update legislation
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2014
reform_period = periods.period('year', reform_year)
reform_legislation_json = reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period=reform_period,
value=0,
)
reform_legislation_json = reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', 2,
'threshold'),
period=reform_period,
value=9690,
)
reform_legislation_json['children'].update(reform_legislation_subtree)
# Update formulas
reform_entity_class_by_key_plural = reforms.clone_entity_classes(
entities.entity_class_by_key_plural)
ReformFoyersFiscaux = reform_entity_class_by_key_plural['foyers_fiscaux']
ReformFoyersFiscaux.column_by_name['decote'] = decote
return reforms.Reform(
entity_class_by_key_plural=reform_entity_class_by_key_plural,
legislation_json=reform_legislation_json,
name=u'PLF2015',
reference=tax_benefit_system,
)
def build_reform(tax_benefit_system):
# Update legislation
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2014
reform_period = periods.period('year', reform_year)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period = reform_period,
value = 0,
)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 2, 'threshold'),
period = reform_period,
value = 9690,
)
reform_legislation_json['children'].update(reform_legislation_subtree)
# Update formulas
reform_entity_class_by_key_plural = reforms.clone_entity_classes(entities.entity_class_by_key_plural)
ReformFoyersFiscaux = reform_entity_class_by_key_plural['foyers_fiscaux']
ReformFoyersFiscaux.column_by_name['decote'] = decote
return reforms.Reform(
entity_class_by_key_plural = reform_entity_class_by_key_plural,
legislation_json = reform_legislation_json,
name = u'PLF2015',
reference = tax_benefit_system,
)
def build_reform(tax_benefit_system):
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2014
reform_period = periods.period('year', reform_year)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period = reform_period,
value = 0,
)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 2, 'threshold'),
period = reform_period,
value = 9690,
)
reform_legislation_json['children'].update(reform_legislation_subtree)
Reform = reforms.make_reform(
legislation_json = reform_legislation_json,
name = u'PLF2015',
new_formulas = (decote, ),
reference = tax_benefit_system,
)
return Reform()
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_subtree = {
"@type": "Node",
"description": "PLF 2015 sur revenus 2013 (Décote)",
"children": {
"seuil_celib": {
"@type":
"Parameter",
"description":
"Seuil de la décote pour un célibataire",
"format":
"integer",
"unit":
"currency",
"values": [{
'start': u'2013-01-01',
'stop': u'2013-12-31',
'value': 1135
}],
},
"seuil_couple": {
"@type":
"Parameter",
"description":
"Seuil de la décote pour un couple",
"format":
"integer",
"unit":
"currency",
"values": [{
'start': u'2013-01-01',
'stop': u'2013-12-31',
'value': 1870
}],
},
},
}
reform_year = 2013
reform_period = periods.period('year', reform_year)
# FIXME update_legislation is deprecated.
reference_legislation_json_copy = reforms.update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period=reform_period,
value=0,
)
# FIXME update_legislation is deprecated.
reference_legislation_json_copy = reforms.update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'ir', 'children', 'bareme', 'brackets', 2,
'threshold'),
period=reform_period,
value=9690,
)
reference_legislation_json_copy['children'][
'plf2015'] = reform_legislation_subtree
return reference_legislation_json_copy
def update_threshold_bracket(bracket, amount):
return reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', bracket, 'threshold'),
period = reform_period,
value = amount,
)
def update_rate_bracket(bracket, rate):
return reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', bracket, 'rate'),
period = reform_period,
value = rate,
)
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 0, 'rate'),
period = simulation_period,
value = 1,
)
return reform_legislation_json
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_json = update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'cotsoc', 'children', 'gen', 'children', 'smic_h_b', 'values'),
period = periods.period("year", "2013"),
value = 9,
)
return reform_legislation_json
def update_rate_bracket(bracket, rate):
return reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', bracket,
'rate'),
period=reform_period,
value=rate,
)
def update_threshold_bracket(bracket, amount):
return reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', bracket,
'threshold'),
period=reform_period,
value=amount,
)
def modify_legislation_json(reference_legislation_json_copy):
# FIXME update_legislation is deprecated.
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 0, 'rate'),
period = simulation_period,
value = 1,
)
return reform_legislation_json
def modify_legislation_json(reference_legislation_json_copy):
# FIXME update_legislation is deprecated.
reform_legislation_json = reforms.update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'cotsoc', 'children', 'gen', 'children', 'smic_h_b',
'values'),
period=periods.period("year", "2013"),
value=9,
)
return reform_legislation_json
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_json = update_legislation(
legislation_json=reference_legislation_json_copy,
path=[
'children', 'cotsoc', 'children', 'gen', 'children', 'smic_h_b',
'values'
],
period=periods.period(2013),
value=9,
)
return reform_legislation_json
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_json = reforms.update_legislation(
legislation_json=reference_legislation_json_copy,
path=[
'children', 'impot_revenu', 'children', 'bareme', 'brackets', 0,
'rate'
],
period=simulation_period,
value=1,
)
return reform_legislation_json
def modify_legislation_json(reference_legislation_json_copy):
reform_year = 2016
reform_period = periods.period(reform_year)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'ir', 'children', 'bareme', 'brackets', 3, 'rate'),
period=reform_period,
value=.27,
)
return reference_legislation_json_copy
def build_reform(tax_benefit_system):
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2007
reform_period = periods.period('year', reform_year)
def update_threshold_bracket(bracket, amount):
return reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', bracket, 'threshold'),
period = reform_period,
value = amount,
)
def update_rate_bracket(bracket, rate):
return reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', bracket, 'rate'),
period = reform_period,
value = rate,
)
reform_legislation_json = update_rate_bracket(bracket = 0, rate = 0)
reform_legislation_json = update_rate_bracket(bracket = 1, rate = .0683)
reform_legislation_json = update_rate_bracket(bracket = 2, rate = .1914)
reform_legislation_json = update_rate_bracket(bracket = 3, rate = .2826)
reform_legislation_json = update_rate_bracket(bracket = 4, rate = .3738)
reform_legislation_json = update_rate_bracket(bracket = 5, rate = .4262)
reform_legislation_json = update_rate_bracket(bracket = 6, rate = .4809)
inflation = 1
reform_legislation_json = update_threshold_bracket(bracket = 0, amount = 0)
reform_legislation_json = update_threshold_bracket(bracket = 1, amount = 4412 * inflation)
reform_legislation_json = update_threshold_bracket(bracket = 2, amount = 8677 * inflation)
reform_legislation_json = update_threshold_bracket(bracket = 3, amount = 15274 * inflation)
reform_legislation_json = update_threshold_bracket(bracket = 4, amount = 24731 * inflation)
reform_legislation_json = update_threshold_bracket(bracket = 5, amount = 40241 * inflation)
reform_legislation_json = update_threshold_bracket(bracket = 6, amount = 49624 * inflation)
reform_legislation_json = reforms.update_legislation(
legislation_json = reform_legislation_json,
path = ('children', 'ir', 'children', 'tspr', 'children', 'sabatsalpen'),
period = reform_period,
value = 0,
)
Reform = reforms.make_reform(
legislation_json = reform_legislation_json,
name = u'ir_2006',
new_formulas = (),
reference = tax_benefit_system,
)
return Reform()
def modify_legislation_json(reference_legislation_json_copy):
reform_legislation_subtree = {
"@type": "Node",
"description": "PLF 2015 sur revenus 2013 (Décote)",
"children": {
"seuil_celib": {
"@type": "Parameter",
"description": "Seuil de la décote pour un célibataire",
"format": "integer",
"unit": "currency",
"values": [{'start': u'2013-01-01', 'stop': u'2013-12-31', 'value': 1135}],
},
"seuil_couple": {
"@type": "Parameter",
"description": "Seuil de la décote pour un couple",
"format": "integer",
"unit": "currency",
"values": [{'start': u'2013-01-01', 'stop': u'2013-12-31', 'value': 1870}],
},
},
}
reform_year = 2013
reform_period = periods.period('year', reform_year)
# FIXME update_legislation is deprecated.
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period = reform_period,
value = 0,
)
# FIXME update_legislation is deprecated.
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 2, 'threshold'),
period = reform_period,
value = 9690,
)
reference_legislation_json_copy['children']['plf2015'] = reform_legislation_subtree
return reference_legislation_json_copy
def create_simulation(year = 2014, bareme = False):
simulation_period = periods.period('year', year)
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'slices', 0, 'rate'),
period = simulation_period,
value = 1,
)
Reform = reforms.make_reform(
name = u"Imposition à 100% dès le premier euro et jusqu'à la fin de la 1ère tranche",
legislation_json = reform_legislation_json,
reference = tax_benefit_system
)
reform = Reform()
parent1 = dict(
birth = datetime.date(year - 40, 1, 1),
salaire_de_base = 10000 if bareme is False else None,
type_sal = 0,
)
# parent2 = dict(
# birth = datetime.date(year - 40, 1, 1),
# salaire_de_base = 0,
# )
# Adding a husband/wife on the same tax sheet (foyer)
menage = dict(
loyer = 1000,
statut_occupation = 4,
)
axes = [
dict(
count = 200,
name = 'salaire_de_base',
max = 300000,
min = 0,
),
]
scenario = reform.new_scenario().init_single_entity(
axes = axes if bareme else None,
menage = menage,
parent1 = parent1,
# parent2 = parent2,
period = periods.period('year', year),
)
reference_simulation = scenario.new_simulation(debug = True, reference = True)
reform_simulation = scenario.new_simulation(debug = True)
return reform_simulation, reference_simulation
def test_plf15_reform():
simulation_year = 2014
simulation_period = periods.period('year', simulation_year)
reference_legislation_json = tax_benefit_system.legislation_json
# import json
# import os
# with open(os.path.join(os.path.dirname(__file__), 'reference_legislation.json'), 'w') as json_file:
# json.dump(reference_legislation_json, json_file, indent = 4)
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'slices', 1, 'rate'),
period = simulation_period,
value = 0,
path = ('children', 'ir', 'children', 'bareme', 'slices', 1, 'threshold'),
period = simulation_period,
value = 9690,
path = ('children', 'ir', 'children', 'bareme', 'slices', 2, 'threshold'),
period = simulation_period,
value = 12051,
path = ('children', 'ir', 'children', 'bareme', 'slices', 3, 'threshold'),
period = simulation_period,
value = 26764,
path = ('children', 'ir', 'children', 'bareme', 'slices', 4, 'threshold'),
period = simulation_period,
value = 71754,
path = ('children', 'ir', 'children', 'bareme', 'slices', 5, 'threshold'),
period = simulation_period,
value = 151956,
)
reform = reforms.Reform(
name = u'IR_suppression_tranche_1',
label = u"PLF 2015 suppression première tranche",
legislation_json = reform_legislation_json,
reference_legislation_json = reference_legislation_json
)
scenario = tax_benefit_system.new_scenario().init_single_entity(
axes = [
dict(
count = 3,
name = 'sali',
max = 100000,
min = 0,
),
],
period = simulation_period,
parent1 = dict(birth = datetime.date(simulation_year - 40, 1, 1)),
)
def test_check():
for employee_type, test_parameters in test_case_by_employee_type.iteritems(
):
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = reforms.update_legislation(
legislation_json=reference_legislation_json,
path=('children', 'cotsoc', 'children', 'gen', 'children',
'smic_h_b', 'values'),
period=periods.period("year", "2011"),
value=9,
)
reform = reforms.Reform(
name=u'smic_h_b_9_euros',
label=
u"Réforme pour simulation ACOSS SMIC horaire brut fixe à 9 euros",
legislation_json=reform_legislation_json,
reference=tax_benefit_system,
)
simulation_period = 2011
parent1 = dict(birth=datetime.date(
periods.period(simulation_period).start.year - 40, 1, 1), )
parent1.update(test_parameters['input_variables'])
simulation = reform.new_scenario().init_single_entity(
period=simulation_period,
parent1=parent1,
).new_simulation(debug=True)
for variable, amounts in test_parameters['output_variables'].iteritems(
):
if isinstance(amounts, dict):
for period_str, amount in sorted(amounts.iteritems()):
output = simulation.calculate(
variable, period=periods.period(period_str))
variable_message = "{} at {}".format(variable, period_str)
yield assert_variable, variable_message, employee_type, amount, output
else:
output = simulation.calculate(variable)
variable_message = variable
amount = amounts
yield assert_variable, variable_message, employee_type, amount, output
def test_check():
for employee_type, test_parameters in test_case_by_employee_type.iteritems():
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json,
path = ('children', 'cotsoc', 'children', 'gen', 'children', 'smic_h_b', 'values'),
period = periods.period("year", "2011"),
value = 9,
)
Reform = reforms.make_reform(
legislation_json = reform_legislation_json,
# name = u'smic_h_b_9_euros',
name = u"Réforme pour simulation ACOSS SMIC horaire brut fixe à 9 euros",
reference = tax_benefit_system,
)
reform = Reform()
simulation_period = 2011
parent1 = dict(
birth = datetime.date(periods.period(simulation_period).start.year - 40, 1, 1),
)
parent1.update(test_parameters['input_variables'])
simulation = reform.new_scenario().init_single_entity(
period = simulation_period,
parent1 = parent1,
).new_simulation(debug = True)
for variable, amounts in test_parameters['output_variables'].iteritems():
if isinstance(amounts, dict):
for period_str, amount in sorted(amounts.iteritems()):
output = simulation.calculate_add_divide(variable, period = periods.period(period_str))
variable_message = "{} at {}".format(variable, period_str)
yield assert_variable, variable_message, employee_type, amount, output
else:
output = simulation.calculate(variable)
variable_message = variable
amount = amounts
yield assert_variable, variable_message, employee_type, amount, output
def test_parametric_reform():
simulation_year = 2013
simulation_period = periods.period('year', simulation_year)
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = reforms.update_legislation(
legislation_json = reference_legislation_json,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 0, 'rate'),
period = simulation_period,
value = 1,
)
Reform = reforms.make_reform(
legislation_json = reform_legislation_json,
# name = u'IR_100_tranche_1',
name = u"Imposition à 100% dès le premier euro et jusqu'à la fin de la 1ère tranche",
reference = tax_benefit_system,
)
reform = Reform()
scenario = reform.new_scenario().init_single_entity(
axes = [
dict(
count = 3,
name = 'sal',
max = 100000,
min = 0,
),
],
period = simulation_period,
parent1 = dict(birth = datetime.date(simulation_year - 40, 1, 1)),
)
reference_simulation = scenario.new_simulation(debug = True, reference = True)
assert_near(reference_simulation.calculate('impo'), [0, -7889.20019531, -23435.52929688], error_margin = .01)
reform_simulation = scenario.new_simulation(debug = True)
assert_near(reform_simulation.calculate('impo'), [0, -13900.20019531, -29446.52929688], error_margin = .0001)
def build_reform(tax_benefit_system):
reference_legislation_json = tax_benefit_system.legislation_json
reform_legislation_json = copy.deepcopy(reference_legislation_json)
reform_year = 2007
reform_period = periods.period('year', reform_year)
def update_threshold_bracket(bracket, amount):
return reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', bracket,
'threshold'),
period=reform_period,
value=amount,
)
def update_rate_bracket(bracket, rate):
return reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'bareme', 'brackets', bracket,
'rate'),
period=reform_period,
value=rate,
)
reform_legislation_json = update_rate_bracket(bracket=0, rate=0)
reform_legislation_json = update_rate_bracket(bracket=1, rate=.0683)
reform_legislation_json = update_rate_bracket(bracket=2, rate=.1914)
reform_legislation_json = update_rate_bracket(bracket=3, rate=.2826)
reform_legislation_json = update_rate_bracket(bracket=4, rate=.3738)
reform_legislation_json = update_rate_bracket(bracket=5, rate=.4262)
reform_legislation_json = update_rate_bracket(bracket=6, rate=.4809)
inflation = 1
reform_legislation_json = update_threshold_bracket(bracket=0, amount=0)
reform_legislation_json = update_threshold_bracket(bracket=1,
amount=4412 * inflation)
reform_legislation_json = update_threshold_bracket(bracket=2,
amount=8677 * inflation)
reform_legislation_json = update_threshold_bracket(bracket=3,
amount=15274 *
inflation)
reform_legislation_json = update_threshold_bracket(bracket=4,
amount=24731 *
inflation)
reform_legislation_json = update_threshold_bracket(bracket=5,
amount=40241 *
inflation)
reform_legislation_json = update_threshold_bracket(bracket=6,
amount=49624 *
inflation)
reform_legislation_json = reforms.update_legislation(
legislation_json=reform_legislation_json,
path=('children', 'ir', 'children', 'tspr', 'children', 'sabatsalpen'),
period=reform_period,
value=0,
)
Reform = reforms.make_reform(
legislation_json=reform_legislation_json,
name=u'ir_2006',
new_formulas=(),
reference=tax_benefit_system,
)
return Reform()
def counterfactual_2014_modify_legislation_json(reference_legislation_json_copy):
# TODO: inflater les paramètres de la décote le barème de l'IR
inflator = 1 + .001 + .005
reform_year = 2015
reform_period = periods.period('year', reform_year)
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'montant_plafond'),
# period = reform_period,
# value = 350 * inflator,
# )
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'seuil'),
# period = reform_period,
# value = 13795 * inflator,
# )
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'majoration_seuil'),
# period = reform_period,
# value = 3536 * inflator,
# )
# FIXME update_legislation is deprecated.
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 1, 'threshold'),
period = reform_period,
value = 6011 * inflator,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 1, 'rate'),
period = reform_period,
value = .055,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 2, 'threshold'),
period = reform_period,
value = 11991 * inflator,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 2, 'rate'),
period = reform_period,
value = .14,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 3, 'threshold'),
period = reform_period,
value = 26631 * inflator,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 3, 'rate'),
period = reform_period,
value = .30,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 4, 'threshold'),
period = reform_period,
value = 71397 * inflator,
)
reference_legislation_json_copy = reforms.update_legislation(
legislation_json = reference_legislation_json_copy,
path = ('children', 'ir', 'children', 'bareme', 'brackets', 4, 'rate'),
period = reform_period,
value = .40,
)
return reference_legislation_json_copy
def counterfactual_2014_modify_legislation_json(
reference_legislation_json_copy):
# TODO: inflater les paramètres de la décote le barème de l'IR
inflator = 1 + .001 + .005
reform_year = 2015
reform_period = periods.period(reform_year)
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'montant_plafond'),
# period = reform_period,
# value = 350 * inflator,
# )
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'seuil'),
# period = reform_period,
# value = 13795 * inflator,
# )
# reference_legislation_json_copy = reforms.update_legislation(
# legislation_json = reference_legislation_json_copy,
# path = ('children', 'ir', 'children', 'reductions_impots', 'children', 'reduction_impot_exceptionnelle',
# 'children', 'majoration_seuil'),
# period = reform_period,
# value = 3536 * inflator,
# )
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 1,
'threshold'),
period=reform_period,
value=6011 * inflator,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 1,
'rate'),
period=reform_period,
value=.055,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 2,
'threshold'),
period=reform_period,
value=11991 * inflator,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 2,
'rate'),
period=reform_period,
value=.14,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 3,
'threshold'),
period=reform_period,
value=26631 * inflator,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 3,
'rate'),
period=reform_period,
value=.30,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 4,
'threshold'),
period=reform_period,
value=71397 * inflator,
)
reference_legislation_json_copy = update_legislation(
legislation_json=reference_legislation_json_copy,
path=('children', 'impot_revenu', 'children', 'bareme', 'brackets', 4,
'rate'),
period=reform_period,
value=.40,
)
return reference_legislation_json_copy
