def test_basics():
for scenario_arguments in scenarios_arguments:
scenario = tax_benefit_system.new_scenario()
init_single_entity(scenario, **scenario_arguments)
simulation = scenario.new_simulation(debug=False)
period = scenario_arguments['period']
yield check_run, simulation, period
def test_basics(scenario_arguments):
scenario = tax_benefit_system.new_scenario()
init_single_entity(scenario, **scenario_arguments)
simulation = scenario.new_simulation(debug=False)
period = scenario_arguments['period']
assert simulation.calculate(
'revenu_disponible', period=period
) is not None, "Can't compute revenu_disponible on period {}".format(
period)
assert simulation.calculate_add('salaire_super_brut', period = period) is not None, \
"Can't compute salaire_super_brut on period {}".format(period)
def test_init_single_entity_parallel_axes():
"""Test parallel axes scenario initialisation."""
year = 2019
count = 3
indexes = [0, 1, 2]
salaire_de_base_axes = [
dict(
count=count,
index=index,
min=0,
max=15000,
name='salaire_de_base',
period=year,
) for index in indexes
]
axes = [salaire_de_base_axes]
scenario_kwargs = dict(parent1=dict(age=40),
parent2=dict(age=40),
enfants=[dict(age=20)],
axes=axes,
period=year)
simulation = init_single_entity(tax_benefit_system.new_scenario(),
**scenario_kwargs).new_simulation()
assert simulation.calculate_add('salaire_de_base', year) == pytest.approx(
[0, 0, 0, 7500, 7500, 7500, 15000, 15000, 15000])
def test(year = 2013):
max_sal = 18000
count = 2
people = 1
reform = plf2015(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = count,
max = max_sal,
min = 0,
name = 'salaire_imposable',
),
]],
period = periods.period(year),
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)) if people >= 2 else None,
enfants = [
dict(date_naissance = datetime.date(year - 9, 1, 1)) if people >= 3 else None,
dict(date_naissance = datetime.date(year - 9, 1, 1)) if people >= 4 else None,
] if people >= 3 else None,
)
reference_simulation = scenario.new_simulation(use_baseline = True)
reform_simulation = scenario.new_simulation()
error_margin = 1
impots_directs = reference_simulation.calculate('impots_directs', period = year)
reform_impots_directs = reform_simulation.calculate('impots_directs', period = year)
ir_plaf_qf = reference_simulation.calculate('ir_plaf_qf', period = year)
reform_ir_plaf_qf = reform_simulation.calculate('ir_plaf_qf', period = year)
assert max(abs([0, 918] - ir_plaf_qf)) < error_margin
assert max(abs([0, 911.4] - reform_ir_plaf_qf)) < error_margin
assert max(abs([0, -869] - impots_directs)) < error_margin
assert max(abs([0, -911.4 + (1135 - 911.4)] - reform_impots_directs)) < error_margin
def test_parametric_reform():
reform = ir_100_tranche_1(tax_benefit_system)
scenario = init_single_entity(
reform.new_scenario(),
axes=[[
dict(
count=3,
name='salaire_imposable',
max=100000,
min=0,
),
]],
period=simulation_period,
parent1=dict(date_naissance=datetime.date(simulation_year - 40, 1, 1)),
)
reference_simulation = scenario.new_simulation(use_baseline=True)
assert_near(reference_simulation.calculate('impots_directs',
period=simulation_period),
[0, -7889.20019531, -23435.52929688],
absolute_error_margin=1)
reform_simulation = scenario.new_simulation()
assert_near(
reform_simulation.calculate('impots_directs', simulation_period),
[0, -13900.20019531, -29446.52929688],
absolute_error_margin=1,
)
def test():
year = 2013
reform = landais_piketty_saez(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = 3,
max = 30000,
min = 0,
name = 'salaire_de_base',
),
]],
period = periods.period(year),
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
# parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
# enfants = [
# dict(date_naissance = datetime.date(year - 9, 1, 1)),
# dict(date_naissance = datetime.date(year - 9, 1, 1)),
# ],
)
# reference_simulation = scenario.new_simulation(use_baseline = True)
#
reform_simulation = scenario.new_simulation()
reform_assiette_csg = reform_simulation.calculate('assiette_csg', period = year)
reform_impot_revenu_lps = reform_simulation.calculate('impot_revenu_lps', period = year)
assert_near(
-reform_impot_revenu_lps,
((reform_assiette_csg - 10000) * .25 / 30000 + .25) * reform_assiette_csg,
absolute_error_margin = 0.01,
)
reform_simulation.calculate('revenu_disponible', period = year)
def test_parametric_reform():
reform = ir_100_tranche_1(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = 3,
name = 'salaire_imposable',
max = 100000,
min = 0,
),
]],
period = simulation_period,
parent1 = dict(date_naissance = datetime.date(simulation_year - 40, 1, 1)),
)
reference_simulation = scenario.new_simulation(use_baseline = True)
assert_near(reference_simulation.calculate('impots_directs', period = simulation_period), [0, -7889.20019531, -23435.52929688],
absolute_error_margin = 1)
reform_simulation = scenario.new_simulation()
assert_near(
reform_simulation.calculate('impots_directs', simulation_period),
[0, -13900.20019531, -29446.52929688],
absolute_error_margin = 1,
)
def test_cesthra_invalidee():
year = 2012
period = periods.period(year)
reform = cesthra_invalidee(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = 10,
max = 30000,
min = 0,
name = 'salaire_imposable',
),
]],
period = period,
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
enfants = [
dict(date_naissance = datetime.date(year - 9, 1, 1)),
dict(date_naissance = datetime.date(year - 9, 1, 1)),
],
)
reference_simulation = scenario.new_simulation(use_baseline = True)
reference_impo = reference_simulation.calculate('impots_directs', period = period)
assert reference_impo is not None
reference_revenu_disponible = reference_simulation.calculate('revenu_disponible', period = period)
assert reference_revenu_disponible is not None
reform_simulation = scenario.new_simulation()
reform_impots_directs = reform_simulation.calculate('impots_directs', period = period)
assert reform_impots_directs is not None
reform_revenu_disponible = reform_simulation.calculate('revenu_disponible', period = period)
assert reform_revenu_disponible is not None
def test_coefficient_proratisation_only_contract_periods_wide():
tax_benefit_system = FranceTaxBenefitSystem()
scenario = tax_benefit_system.new_scenario()
init_single_entity(scenario, period='2017', # wide: we simulate for the year
parent1=dict(salaire_de_base={'2017-11': 2300},
effectif_entreprise=1,
code_postal_entreprise="75001",
categorie_salarie=u'prive_non_cadre',
contrat_de_travail_debut={2017: '2017-11-01'},
contrat_de_travail_fin={2017: '2017-12-01'},
allegement_fillon_mode_recouvrement=u'progressif'))
simulation = scenario.new_simulation()
assert simulation.calculate('coefficient_proratisation', '2017-11') == 1
assert simulation.calculate('coefficient_proratisation', '2017-12') == 0
assert simulation.calculate('coefficient_proratisation', '2017-10') == 0
assert simulation.calculate_add('coefficient_proratisation', '2017') == 1
def test_charge_loyer():
year = 2013
reform = trannoy_wasmer(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = 10,
max = 30000,
min = 0,
name = 'salaire_de_base',
),
]],
period = periods.period(year),
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
enfants = [
dict(date_naissance = datetime.date(year - 9, 1, 1)),
dict(date_naissance = datetime.date(year - 9, 1, 1)),
],
menage = dict(
loyer = 1000,
),
)
reform_simulation = scenario.new_simulation()
absolute_error_margin = 0.01
reform_charge_loyer = reform_simulation.calculate('charge_loyer', period = year)
assert_near(reform_charge_loyer, [1000] * 10, absolute_error_margin = absolute_error_margin)
def run(reform_class, year):
max_sal = 18000
count = 2
people = 1
reform = reform_class(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = count,
max = max_sal,
min = 0,
name = 'salaire_imposable',
),
]],
period = periods.period(year),
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)) if people >= 2 else None,
enfants = [
dict(date_naissance = datetime.date(year - 9, 1, 1)) if people >= 3 else None,
dict(date_naissance = datetime.date(year - 9, 1, 1)) if people >= 4 else None,
] if people >= 3 else None,
)
reference_simulation = scenario.new_simulation(use_baseline = True)
reform_simulation = scenario.new_simulation()
# error_margin = 1
impo = reference_simulation.calculate('impots_directs', period = year) # noqa F841
reform_impo = reform_simulation.calculate('impots_directs', period = year) # noqa F841
def test(year=2013):
max_sal = 18000
count = 2
people = 1
reform = plfr2014(tax_benefit_system)
scenario = init_single_entity(
reform.new_scenario(),
axes=[[
dict(
count=count,
max=max_sal,
min=0,
name='salaire_imposable',
),
]],
period=periods.period(year),
parent1=dict(date_naissance=datetime.date(year - 40, 1, 1)),
parent2=dict(
date_naissance=datetime.date(year -
40, 1, 1)) if people >= 2 else None,
enfants=[
dict(date_naissance=datetime.date(year - 9, 1, 1))
if people >= 3 else None,
dict(date_naissance=datetime.date(year - 9, 1, 1))
if people >= 4 else None,
] if people >= 3 else None,
)
reference_simulation = scenario.new_simulation(use_baseline=True)
reform_simulation = scenario.new_simulation()
# error_margin = 1
impots_directs = reference_simulation.calculate('impots_directs',
period=year) # noqa F841
reform_impots_directs = reform_simulation.calculate(
'impots_directs', period=year) # noqa F841
def test_coefficient_proratisation_only_contract_periods_wide():
tax_benefit_system = FranceTaxBenefitSystem()
scenario = tax_benefit_system.new_scenario()
init_single_entity(
scenario,
period='2017', # wide: we simulate for the year
parent1=dict(salaire_de_base={'2017-11': 2300},
effectif_entreprise=1,
code_postal_entreprise="75001",
categorie_salarie=u'prive_non_cadre',
contrat_de_travail_debut='2017-11-01',
contrat_de_travail_fin='2017-12-01',
allegement_fillon_mode_recouvrement=u'progressif'))
simulation = scenario.new_simulation()
assert simulation.calculate('coefficient_proratisation', '2017-11') == 1
assert simulation.calculate('coefficient_proratisation', '2017-12') == 0
assert simulation.calculate('coefficient_proratisation', '2017-10') == 0
assert simulation.calculate_add('coefficient_proratisation', '2017') == 1
def _scenario(reform: Reform, count: int, _max: int, _min: int, name: str,
year: int, people: int) -> object:
return init_single_entity(
reform.new_scenario(),
axes=axes(count, _max, _min, name),
period=periods.period(year),
parent1=parent1(year),
parent2=parent2(year, people),
enfants=enfants(year, people),
)
def test_allocations_familiales_imposables():
year = 2012
reform = allocations_familiales_imposables(tax_benefit_system)
scenario = init_single_entity(
reform.new_scenario(),
axes=[[
dict(
count=10,
max=30000,
min=0,
name='salaire_imposable',
),
]],
period=periods.period(year),
parent1=dict(date_naissance=datetime.date(year - 40, 1, 1)),
parent2=dict(date_naissance=datetime.date(year - 40, 1, 1)),
enfants=[
dict(date_naissance=datetime.date(year - 9, 1, 1)),
dict(date_naissance=datetime.date(year - 9, 1, 1)),
],
)
reference_simulation = scenario.new_simulation(use_baseline=True)
absolute_error_margin = 0.01
af = reference_simulation.calculate_add('af', year)
expected_af = [(12 * 399.0) * .32
] * 10 # Pas de hangement de BMAF en cours d'année
assert_near(expected_af, af, absolute_error_margin=absolute_error_margin)
rbg = reference_simulation.calculate('rbg', year)
reform_simulation = scenario.new_simulation()
reform_af = reform_simulation.calculate_add('af', year)
assert_near(expected_af,
reform_af,
absolute_error_margin=absolute_error_margin)
reform_af_imposables = reform_simulation.calculate(
'allocations_familiales_imposables', year)
assert_near(expected_af,
reform_af_imposables,
absolute_error_margin=absolute_error_margin)
reform_rbg = reform_simulation.calculate('rbg', year)
expected_rbg = rbg + af
assert_near(expected_rbg,
reform_rbg,
absolute_error_margin=absolute_error_margin)
def test_average_tax_rate():
year = 2013
simulation = init_single_entity(tax_benefit_system.new_scenario(),
axes = [[
dict(
count = 100,
name = 'salaire_imposable',
max = 24000,
min = 0,
),
]],
period = year,
parent1 = dict(age = 40),
).new_simulation()
assert (average_rate(
target = simulation.calculate('revenu_disponible', period = year),
varying = simulation.calculate('revenu_disponible', period = year),
) == 0).all()
def test_average_tax_rate():
year = 2013
simulation = init_single_entity(tax_benefit_system.new_scenario(),
axes = [[
dict(
count = 100,
name = 'salaire_imposable',
max = 24000,
min = 0,
),
]],
period = year,
parent1 = dict(age = 40),
).new_simulation()
assert (average_rate(
target = simulation.calculate('revenu_disponible', period = year),
varying = simulation.calculate('revenu_disponible', period = year),
) == 0).all()
def test(year=2013):
max_sal = 18000
count = 2
people = 1
reform = plf2015(tax_benefit_system)
scenario = init_single_entity(
reform.new_scenario(),
axes=[[
dict(
count=count,
max=max_sal,
min=0,
name='salaire_imposable',
),
]],
period=periods.period(year),
parent1=dict(date_naissance=datetime.date(year - 40, 1, 1)),
parent2=dict(
date_naissance=datetime.date(year -
40, 1, 1)) if people >= 2 else None,
enfants=[
dict(date_naissance=datetime.date(year - 9, 1, 1))
if people >= 3 else None,
dict(date_naissance=datetime.date(year - 9, 1, 1))
if people >= 4 else None,
] if people >= 3 else None,
)
reference_simulation = scenario.new_simulation(use_baseline=True)
reform_simulation = scenario.new_simulation()
error_margin = 1
impots_directs = reference_simulation.calculate('impots_directs',
period=year)
reform_impots_directs = reform_simulation.calculate('impots_directs',
period=year)
ir_plaf_qf = reference_simulation.calculate('ir_plaf_qf', period=year)
reform_ir_plaf_qf = reform_simulation.calculate('ir_plaf_qf', period=year)
assert max(abs([0, 918] - ir_plaf_qf)) < error_margin
assert max(abs([0, 911.4] - reform_ir_plaf_qf)) < error_margin
assert max(abs([0, -869] - impots_directs)) < error_margin
assert max(abs([0, -911.4 +
(1135 - 911.4)] - reform_impots_directs)) < error_margin
def test_allocations_familiales_imposables():
year = 2012
reform = allocations_familiales_imposables(tax_benefit_system)
scenario = init_single_entity(reform.new_scenario(),
axes = [[
dict(
count = 10,
max = 30000,
min = 0,
name = 'salaire_imposable',
),
]],
period = periods.period(year),
parent1 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
parent2 = dict(date_naissance = datetime.date(year - 40, 1, 1)),
enfants = [
dict(date_naissance = datetime.date(year - 9, 1, 1)),
dict(date_naissance = datetime.date(year - 9, 1, 1)),
],
)
reference_simulation = scenario.new_simulation(use_baseline = True)
absolute_error_margin = 0.01
af = reference_simulation.calculate_add('af', year)
expected_af = [(12 * 399.0) * .32] * 10 # Pas de hangement de BMAF en cours d'année
assert_near(expected_af, af, absolute_error_margin = absolute_error_margin)
rbg = reference_simulation.calculate('rbg', year)
reform_simulation = scenario.new_simulation()
reform_af = reform_simulation.calculate_add('af', year)
assert_near(expected_af, reform_af, absolute_error_margin = absolute_error_margin)
reform_af_imposables = reform_simulation.calculate('allocations_familiales_imposables', year)
assert_near(expected_af, reform_af_imposables, absolute_error_margin = absolute_error_margin)
reform_rbg = reform_simulation.calculate('rbg', year)
expected_rbg = rbg + af
assert_near(expected_rbg, reform_rbg, absolute_error_margin = absolute_error_margin)
