def test_round_marginal_tax_scale():
base = np.array([200, 200.2, 200.002, 200.6, 200.006, 200.5, 200.005])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(100, 0.1)
assert_near(
marginal_tax_scale.calc(base),
[10, 10.02, 10.0002, 10.06, 10.0006, 10.05, 10.0005],
absolute_error_margin = 1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals = 1),
[10, 10., 10., 10.1, 10., 10, 10.],
absolute_error_margin = 1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals = 2),
[10, 10.02, 10., 10.06, 10.00, 10.05, 10],
absolute_error_margin = 1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals = 3),
[10, 10.02, 10., 10.06, 10.001, 10.05, 10],
absolute_error_margin = 1e-10,
)
def test_round_marginal_tax_scale():
base = np.array([200, 200.2, 200.002, 200.6, 200.006, 200.5, 200.005])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(100, 0.1)
assert_near(
marginal_tax_scale.calc(base),
[10, 10.02, 10.0002, 10.06, 10.0006, 10.05, 10.0005],
absolute_error_margin=1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals=1),
[10, 10., 10., 10.1, 10., 10, 10.],
absolute_error_margin=1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals=2),
[10, 10.02, 10., 10.06, 10.00, 10.05, 10],
absolute_error_margin=1e-10,
)
assert_near(
marginal_tax_scale.calc(base, round_base_decimals=3),
[10, 10.02, 10., 10.06, 10.001, 10.05, 10],
absolute_error_margin=1e-10,
)
def test_inverse_marginal_tax_scale():
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(3, 0.05)
brut = np.array([1, 2, 3, 4, 5, 3.28976, 8764])
net = brut - marginal_tax_scale.calc(brut)
inverse = marginal_tax_scale.inverse()
assert_near(brut, inverse.calc(net), 1e-15)
marginal_tax_scale.add_bracket(4, 0)
net = brut - marginal_tax_scale.calc(brut)
inverse = marginal_tax_scale.inverse()
assert_near(brut, inverse.calc(net), 1e-15)
def formula(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'maladie_maternite')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.1, .065) # TODO parsing des paramèters IPP pas à jour
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.profession_liberale)
* individu('rpns_individu', period)
)
taux = (
.015 + (.065 - .015) * min_(
max_(
assiette / plafond_securite_sociale_annuel,
0
),
1.1
)
/ 1.1
)
return - (
taux * assiette * (assiette < 1.1 * plafond_securite_sociale_annuel)
+ bareme.calc(assiette)
)
def test_linear_average_rate_tax_scale():
base = np.array([1, 1.5, 2, 2.5])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(2, 0.2)
assert_near(marginal_tax_scale.calc(base), [0, .05, .1, .2],
absolute_error_margin=1e-16)
average_tax_scale = marginal_tax_scale.to_average()
# Note: assert_near doesn't work for inf.
# assert_near(average_tax_scale.thresholds, [0, 1, 2, np.inf], absolute_error_margin = 0)
assert average_tax_scale.thresholds == [0, 1, 2, np.inf]
assert_near(average_tax_scale.rates, [0, 0, 0.05, 0.2],
absolute_error_margin=0)
assert_near(average_tax_scale.calc(base), [0, 0.0375, 0.1, 0.125],
absolute_error_margin=1e-10)
new_marginal_tax_scale = average_tax_scale.to_marginal()
assert_near(new_marginal_tax_scale.thresholds,
marginal_tax_scale.thresholds,
absolute_error_margin=0)
assert_near(new_marginal_tax_scale.rates,
marginal_tax_scale.rates,
absolute_error_margin=0)
assert_near(average_tax_scale.rates, [0, 0, 0.05, 0.2],
absolute_error_margin=0)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.4, .031) # TODO parsing des paramèters pas à jour
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
+ (categorie_non_salarie == TypesCategorieNonSalarie.profession_liberale)
) * individu('rpns_individu', period)
taux = (
0 + (.031) * min_(
max_(
assiette / plafond_securite_sociale_annuel - 1.1,
0
),
(1.4 - 1.1)
)
/ (1.4 - 1.1)
)
return - (
taux * assiette * (assiette < 1.4 * plafond_securite_sociale_annuel)
+ bareme.calc(assiette)
)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
formation = parameters(period).prelevements_sociaux.formation_ac
# Artisan
bareme_artisan = MarginalRateTaxScale(name = 'formation_artisan')
bareme_artisan.add_bracket(0, formation.artisans_sous_pss)
bareme_artisan.add_bracket(1, 0)
bareme_artisan.multiply_thresholds(plafond_securite_sociale_annuel)
# Comemrcant
bareme_commercant = MarginalRateTaxScale(name = 'formation_commercant')
bareme_commercant.add_bracket(0, formation.commercants_industriels.sous_pss)
bareme_commercant.add_bracket(1, 0)
bareme_commercant.multiply_thresholds(plafond_securite_sociale_annuel)
assiette = individu('rpns_individu', period)
categorie_non_salarie = individu('categorie_non_salarie', period)
artisan = (categorie_non_salarie == TypesCategorieNonSalarie.artisan)
commercant = (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
return -bareme_artisan.calc(assiette * artisan) - bareme_commercant.calc(assiette * commercant)
def test_simple_linear_average_rate_tax_scale():
base = np.array([1, 1.5, 2, 2.5, 3.0, 4.0])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(2, 0.2)
marginal_tax_scale.add_bracket(3, 0)
assert_near(marginal_tax_scale.calc(base), [0, .05, .1, .2, .3, .3], absolute_error_margin = 1e-10)
def test_simple_linear_average_rate_tax_scale():
base = np.array([1, 1.5, 2, 2.5, 3.0, 4.0])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(2, 0.2)
marginal_tax_scale.add_bracket(3, 0)
assert_near(marginal_tax_scale.calc(base), [0, .05, .1, .2, .3, .3], absolute_error_margin = 1e-10)
def formula_2013(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='retraite_complementaire')
bareme.add_bracket(0, .09) # TODO taux à la louche car hétérogène
bareme.add_bracket(5, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (+(categorie_non_salarie == TypesCategorieNonSalarie.
profession_liberale)) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2013(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'retraite_complementaire')
bareme.add_bracket(0, .09) # TODO taux à la louche car hétérogène
bareme.add_bracket(5, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
+ (categorie_non_salarie == TypesCategorieNonSalarie.profession_liberale)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'formation_profession_liberale')
taux = parameters(period).prelevements_sociaux.formation_pl.formation_professionnelle.sous_pss
bareme.add_bracket(0, taux)
bareme.add_bracket(1, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
+ (categorie_non_salarie == TypesCategorieNonSalarie.profession_liberale)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'vieillesse')
assurance_vieillesse = parameters(period).prelevements_sociaux.ret_pl.assurance_vieillesse
bareme.add_bracket(0, assurance_vieillesse.sous_1_pss)
bareme.add_bracket(1, assurance_vieillesse.entre_1_et_5_pss)
bareme.add_bracket(5, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
+ (categorie_non_salarie == TypesCategorieNonSalarie.profession_liberale)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
formation = parameters(period).prelevements_sociaux.formation_ac
# Artisan
bareme_artisan = MarginalRateTaxScale(name='formation_artisan')
bareme_artisan.add_bracket(0, formation.artisans_sous_pss)
bareme_artisan.add_bracket(1, 0)
bareme_artisan.multiply_thresholds(plafond_securite_sociale_annuel)
# Comemrcant
bareme_commercant = MarginalRateTaxScale(name='formation_commercant')
bareme_commercant.add_bracket(
0, formation.commercants_industriels.sous_pss)
bareme_commercant.add_bracket(1, 0)
bareme_commercant.multiply_thresholds(plafond_securite_sociale_annuel)
assiette = individu('rpns_individu', period)
categorie_non_salarie = individu('categorie_non_salarie', period)
artisan = (categorie_non_salarie == TypesCategorieNonSalarie.artisan)
commercant = (
categorie_non_salarie == TypesCategorieNonSalarie.commercant)
return -bareme_artisan.calc(
assiette * artisan) - bareme_commercant.calc(assiette * commercant)
def formula_2014(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
vieillesse_artisan_commercant = parameters(period).prelevements_sociaux.ret_ac
bareme = MarginalRateTaxScale(name = 'vieillesse')
bareme.add_bracket(0, vieillesse_artisan_commercant.artisans.sous_pss + vieillesse_artisan_commercant.tous_independants.tout_salaire)
bareme.add_bracket(1, vieillesse_artisan_commercant.tous_independants.tout_salaire)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='vieillesse')
assurance_vieillesse = parameters(
period).prelevements_sociaux.ret_pl.assurance_vieillesse
bareme.add_bracket(0, assurance_vieillesse.sous_1_pss)
bareme.add_bracket(1, assurance_vieillesse.entre_1_et_5_pss)
bareme.add_bracket(5, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (+(categorie_non_salarie == TypesCategorieNonSalarie.
profession_liberale)) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'deces')
deces = parameters(period).prelevements_sociaux.deces_ac.artisans
bareme.add_bracket(0, deces.sous_pss)
bareme.add_bracket(1, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='formation_profession_liberale')
taux = parameters(
period
).prelevements_sociaux.formation_pl.formation_professionnelle.sous_pss
bareme.add_bracket(0, taux)
bareme.add_bracket(1, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (+(categorie_non_salarie == TypesCategorieNonSalarie.
profession_liberale)) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2013(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
retraite_complementaire = parameters(period).prelevements_sociaux.ret_comp_ac.artisans_industriels_commercants
montant_du_plafond_rci = retraite_complementaire.montant_du_plafond_rci
bareme = MarginalRateTaxScale(name = 'retraite_complementaire')
bareme.add_bracket(0, retraite_complementaire.sous_plafond_rci)
bareme.add_bracket(montant_du_plafond_rci, retraite_complementaire.entre_1_plafond_rci_et_4_plafonds_pss)
bareme.add_bracket(4 * plafond_securite_sociale_annuel, 0)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='deces')
deces = parameters(period).prelevements_sociaux.deces_ac.artisans
bareme.add_bracket(0, deces.sous_pss)
bareme.add_bracket(1, 0)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='maladie_maternite')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.1,
.065) # TODO parsing des paramèters IPP pas à jour
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = ((categorie_non_salarie
== TypesCategorieNonSalarie.profession_liberale) *
individu('rpns_individu', period))
taux = (.015 + (.065 - .015) * min_(
max_(assiette / plafond_securite_sociale_annuel, 0), 1.1) / 1.1)
return -(taux * assiette *
(assiette < 1.1 * plafond_securite_sociale_annuel) +
bareme.calc(assiette))
def formula_2014(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
vieillesse_artisan_commercant = parameters(
period).prelevements_sociaux.ret_ac
bareme = MarginalRateTaxScale(name='vieillesse')
bareme.add_bracket(
0, vieillesse_artisan_commercant.artisans.sous_pss +
vieillesse_artisan_commercant.tous_independants.tout_salaire)
bareme.add_bracket(
1, vieillesse_artisan_commercant.tous_independants.tout_salaire)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2017(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(.7, .065)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
cotisation_sous_1_1_pss = assiette * (
(assiette < .7 * plafond_securite_sociale_annuel)
* (
(.065 - .035) * assiette / (.7 * plafond_securite_sociale_annuel) + .035 # TODO check taux non nul à assiette quasi nulle
)
)
return -(cotisation_sous_1_1_pss + bareme.calc(assiette))
def formula_2013(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
retraite_complementaire = parameters(
period
).prelevements_sociaux.ret_comp_ac.artisans_industriels_commercants
montant_du_plafond_rci = retraite_complementaire.montant_du_plafond_rci
bareme = MarginalRateTaxScale(name='retraite_complementaire')
bareme.add_bracket(0, retraite_complementaire.sous_plafond_rci)
bareme.add_bracket(
montant_du_plafond_rci,
retraite_complementaire.entre_1_plafond_rci_et_4_plafonds_pss)
bareme.add_bracket(4 * plafond_securite_sociale_annuel, 0)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
return -bareme.calc(assiette)
def formula_2017(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(.7, .065)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
cotisation_sous_1_1_pss = assiette * (
(assiette < .7 * plafond_securite_sociale_annuel) *
((.065 - .035) * assiette /
(.7 * plafond_securite_sociale_annuel) +
.035 # TODO check taux non nul à assiette quasi nulle
))
return -(cotisation_sous_1_1_pss + bareme.calc(assiette))
def formula_2015(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.4, .031) # TODO parsing des paramèters pas à jour
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant) +
(categorie_non_salarie
== TypesCategorieNonSalarie.profession_liberale)) * individu(
'rpns_individu', period)
taux = (0 + (.031) *
min_(max_(assiette / plafond_securite_sociale_annuel - 1.1, 0),
(1.4 - 1.1)) / (1.4 - 1.1))
return -(taux * assiette *
(assiette < 1.4 * plafond_securite_sociale_annuel) +
bareme.calc(assiette))
def test_linear_average_rate_tax_scale():
base = np.array([1, 1.5, 2, 2.5])
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(2, 0.2)
assert_near(marginal_tax_scale.calc(base), [0, .05, .1, .2], absolute_error_margin = 0)
average_tax_scale = marginal_tax_scale.to_average()
# Note: assert_near doesn't work for inf.
# assert_near(average_tax_scale.thresholds, [0, 1, 2, np.inf], absolute_error_margin = 0)
assert average_tax_scale.thresholds == [0, 1, 2, np.inf]
assert_near(average_tax_scale.rates, [0, 0, 0.05, 0.2], absolute_error_margin = 0)
assert_near(average_tax_scale.calc(base), [0, 0.0375, 0.1, 0.125], absolute_error_margin = 1e-10)
new_marginal_tax_scale = average_tax_scale.to_marginal()
assert_near(new_marginal_tax_scale.thresholds, marginal_tax_scale.thresholds, absolute_error_margin = 0)
assert_near(new_marginal_tax_scale.rates, marginal_tax_scale.rates, absolute_error_margin = 0)
assert_near(average_tax_scale.rates, [0, 0, 0.05, 0.2], absolute_error_margin = 0)
def formula_2018(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(
period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name='famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.1, .072)
bareme.add_bracket(5, .065)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan) +
(categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
cotisation_sous_1_1_pss = assiette * (
(assiette > .4 * plafond_securite_sociale_annuel) *
(assiette <= 1.1 * plafond_securite_sociale_annuel) *
((.072 - .022) * assiette /
(1.1 * plafond_securite_sociale_annuel) + .022) +
(assiette <= .4 * plafond_securite_sociale_annuel) *
((.022 - .085) * assiette /
(0.4 * plafond_securite_sociale_annuel) + .085))
return -(cotisation_sous_1_1_pss + bareme.calc(assiette))
def formula_2018(individu, period, parameters):
plafond_securite_sociale_annuel = parameters(period).cotsoc.gen.plafond_securite_sociale * 12
bareme = MarginalRateTaxScale(name = 'famille')
bareme.add_bracket(0, 0)
bareme.add_bracket(1.1, .072)
bareme.add_bracket(5, .065)
bareme.multiply_thresholds(plafond_securite_sociale_annuel)
categorie_non_salarie = individu('categorie_non_salarie', period)
assiette = (
(categorie_non_salarie == TypesCategorieNonSalarie.artisan)
+ (categorie_non_salarie == TypesCategorieNonSalarie.commercant)
) * individu('rpns_individu', period)
cotisation_sous_1_1_pss = assiette * (
(assiette > .4 * plafond_securite_sociale_annuel) * (assiette <= 1.1 * plafond_securite_sociale_annuel)
* (
(.072 - .022) * assiette / (1.1 * plafond_securite_sociale_annuel) + .022
)
+ (assiette <= .4 * plafond_securite_sociale_annuel)
* (
(.022 - .085) * assiette / (0.4 * plafond_securite_sociale_annuel) + .085
)
)
return - (cotisation_sous_1_1_pss + bareme.calc(assiette))
def test_inverse_scaled_marginal_tax_scale():
marginal_tax_scale = MarginalRateTaxScale()
marginal_tax_scale.add_bracket(0, 0)
marginal_tax_scale.add_bracket(1, 0.1)
marginal_tax_scale.add_bracket(3, 0.05)
brut = np.array([1, 2, 3, 4, 5, 6])
net = brut - marginal_tax_scale.calc(brut)
inverse = marginal_tax_scale.inverse()
assert_near(brut, inverse.calc(net), 1e-15)
brut = np.array([1, 2, 3, 4, 5, 6])
brut_scale = 12.345
brut_scaled = brut * brut_scale
scaled_marginal_tax_scale = marginal_tax_scale.scale_tax_scales(brut_scale)
net_scaled = (brut_scaled - scaled_marginal_tax_scale.calc(brut_scaled))
scaled_inverse = scaled_marginal_tax_scale.inverse()
assert_near(brut_scaled, scaled_inverse.calc(net_scaled), 1e-13)
inverse = marginal_tax_scale.inverse()
inversed_net = inverse.calc(net)
net_scale = brut_scale
inversed_net_scaled = inversed_net * net_scale
assert_near(brut_scaled, inversed_net_scaled, 1e-13)
