Maj prelevement forfaitaire liberatoire

.github/test-api.sh

@@ -3,7 +3,7 @@
 PORT=5000
 ENDPOINT=spec
 
-openfisca serve --country-package openfisca_france --port $PORT &
+openfisca serve --country-package openfisca_france --port $PORT --workers 1 &
 server_pid=$!
 
 curl --retry-connrefused --retry 10 --retry-delay 5 --fail http://127.0.0.1:$PORT/$ENDPOINT | python -m json.tool > /dev/null

.github/workflows/workflow.yml

@@ -12,7 +12,7 @@ jobs:
       fail-fast: true
       matrix:
         os: ["ubuntu-20.04"]  # On peut ajouter "macos-latest" si besoin
-        python-version: ["3.7.9", "3.8.9", "3.9.9"]
+        python-version: ["3.9.9", "3.10.6"]
     steps:
       - name: Checkout
         uses: actions/checkout@v2
@@ -48,7 +48,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Cache build
         id: restore-build
         uses: actions/cache@v2
@@ -68,7 +68,7 @@ jobs:
       fail-fast: true
       matrix:
         os: [ "ubuntu-20.04" ]  # On peut ajouter "macos-latest" si besoin
-        python-version: ["3.7.9", "3.8.9", "3.9.9"]
+        python-version: ["3.9.9", "3.10.6"]
     steps:
       - uses: actions/checkout@v2
       - name: Set up Python
@@ -92,7 +92,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v4
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Test max path length
         run: make check-path-length
 
@@ -112,7 +112,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Cache build
         id: restore-build
         uses: actions/cache@v2
@@ -138,7 +138,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Cache build
         id: restore-build
         uses: actions/cache@v2
@@ -158,7 +158,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Check version number has been properly updated
         run: "${GITHUB_WORKSPACE}/.github/is-version-number-acceptable.sh"
 
@@ -178,7 +178,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - id: stop-early
         run: if "${GITHUB_WORKSPACE}/.github/has-functional-changes.sh" ; then echo "::set-output name=status::success" ; fi
 
@@ -196,7 +196,7 @@ jobs:
       - name: Set up Python
         uses: actions/setup-python@v2
         with:
-          python-version: 3.7.9
+          python-version: 3.9.9
       - name: Cache build
         id: restore-build
         uses: actions/cache@v2
@@ -223,7 +223,7 @@ jobs:
       - uses: conda-incubator/setup-miniconda@v2
         with:
           auto-update-conda: true
-          python-version: "3.7.9"
+          python-version: "3.9.9"
           # Add conda-forge for OpenFisca-Core
           channels: conda-forge
           activate-environment: true
@@ -284,7 +284,7 @@ jobs:
       - uses: conda-incubator/setup-miniconda@v2
         with:
           auto-update-conda: true
-          python-version: "3.7.9"
+          python-version: "3.9.9"
           # Add conda-forge for OpenFisca-Core
           channels: conda-forge
           activate-environment: true

openfisca_france/model/base.py

@@ -1,6 +1,10 @@
 from openfisca_core.model_api import *
 from openfisca_france.entities import Famille, FoyerFiscal, Individu, Menage  # noqa F401
 
+
+AGE_INT_MINIMUM = -9999
+
+
 # Enums commonly used through the legislation
 
 

openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py

@@ -42,7 +42,7 @@ class jour_xyz(Variable):
 class age(Variable):
     unit = 'years'
     value_type = int
-    default_value = -9999
+    default_value = AGE_INT_MINIMUM
     entity = Individu
     label = 'Âge (en années) au premier jour du mois'
     definition_period = MONTH
@@ -81,7 +81,7 @@ def formula(individu, period, parameters):
 
 class age_en_mois(Variable):
     value_type = int
-    default_value = -9999
+    default_value = AGE_INT_MINIMUM
     unit = 'months'
     entity = Individu
     label = 'Âge (en mois)'
@@ -2544,7 +2544,7 @@ def abat_rpns(rev, P):
         return min_(
             f5ht + f5it + f5jt + f5kt + f5lt + f5mt,
             abat_rpns(mncn_impo, specialbnc.services) + mncn_pvct + cncn_aimp + (1 + cga) * cncn_bene
-            )  #  TODO check !
+            )  # TODO check !
 
 
 class defmeu(Variable):

openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py

@@ -121,3 +121,37 @@ def formula_2013_01_01(foyer_fiscal, period, parameters):
             )
 
         return pfl
+
+    def formula_2018_01_01(foyer_fiscal, period, parameters):
+        '''
+        Prelèvement forfaitaire libératoire (PFL) sur les revenus du capital
+        Notes :
+          (1) Le paramètre "avec_anonymat" est abrogé en 2018.
+        '''
+
+        assurance_vie_pl_non_anonyme_plus8ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus8ans_depuis1990', period)
+        assurance_vie_pl_non_anonyme_plus6ans_avant1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus6ans_avant1990', period)
+        assurance_vie_pl_non_anonyme_moins4ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_moins4ans_depuis1990', period)
+        assurance_vie_pl_non_anonyme_4_8_ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_4_8_ans_depuis1990', period)
+        produit_epargne_solidaire = foyer_fiscal('produit_epargne_solidaire', period)
+        produit_etats_non_cooperatif = foyer_fiscal('produit_etats_non_cooperatif', period)
+
+        param_pfl_av = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements
+        param_pfl = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe
+
+        pfl = -(
+            (param_pfl_av.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998
+            * assurance_vie_pl_non_anonyme_plus8ans_depuis1990)
+            + (param_pfl_av.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98
+            * assurance_vie_pl_non_anonyme_plus6ans_avant1990)
+            + (param_pfl_av.apres_le_1_1_90.duree_moins_de_4_ans
+            * assurance_vie_pl_non_anonyme_moins4ans_depuis1990)
+            + (param_pfl_av.apres_le_1_1_90.duree_4_a_8_ans
+            * assurance_vie_pl_non_anonyme_4_8_ans_depuis1990)
+            + (param_pfl.produits_epargne_solidaire_partage
+            * produit_epargne_solidaire)
+            + (param_pfl_av.produits_vers_etats_non_cooperatifs
+            * produit_etats_non_cooperatif)
+            )
+
+        return pfl

openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py

@@ -2,6 +2,8 @@
 
 from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64
 
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import *
 
 log = logging.getLogger(__name__)
@@ -535,7 +537,7 @@ def compute_allegement_anticipe(individu, period, parameters, variable_name, com
     if period.start.month == 12:
         cumul = individu(
             variable_name,
-            period.start.offset('first-of', 'year').period('month', 11), options = [ADD])
+            Period(('month', period.start.offset('first-of', 'year'), 11)), options = [ADD])
         return compute_function(
             individu, period.this_year, parameters
             ) - cumul
@@ -546,8 +548,8 @@ def compute_allegement_progressif(individu, period, parameters, variable_name, c
         return compute_function(individu, period.first_month, parameters)
 
     if period.start.month > 1:
-        up_to_this_month = period.start.offset('first-of', 'year').period('month', period.start.month)
-        up_to_previous_month = period.start.offset('first-of', 'year').period('month', period.start.month - 1)
+        up_to_this_month = Period(('month', period.start.offset('first-of', 'year'), period.start.month))
+        up_to_previous_month = Period(('month', period.start.offset('first-of', 'year'), period.start.month - 1))
         cumul = individu(variable_name, up_to_previous_month, options = [ADD])
         return compute_function(individu, up_to_this_month, parameters) - cumul
 

openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/base.py

@@ -1,3 +1,5 @@
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import *
 
 
@@ -271,7 +273,7 @@ def iter_cotisations():
                 # FIXME: dirty fix since public_titulaire_militaire does not exist
                 if categorie_salarie_type.name == 'public_titulaire_militaire':
                     continue
-                raise(e)
+                raise e
 
             if bareme_name in cotisations_by_categorie_salarie[categorie_salarie_type.name]:
                 bareme = categorie_salarie_baremes[bareme_name]
@@ -371,8 +373,10 @@ def compute_cotisation_anticipee(individu, period, parameters, cotisation_type =
             bareme_name = bareme_name,
             )
     if period.start.month == 12:
-        cumul = individu(variable_name, period.start.offset('first-of', 'month').offset(
-            -11, 'month').period('month', 11), options = [ADD])
+        cumul = individu(
+            variable_name,
+            Period(('month', period.start.offset('first-of', 'month').offset(-11, 'month'), 11)),
+            options = [ADD])
         # December variable_name depends on variable_name in the past 11 months.
         # We need to explicitely allow this recursion.
 

openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py

@@ -1,3 +1,5 @@
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import *
 
 
@@ -333,7 +335,7 @@ def formula_2017_01_01(menage, period, parameters):
         taux_th_commune = menage('taux_th_commune', period)
         taux_th_epci = menage('taux_th_epci', period)
         ecart_avec_2000 = period.start.offset('first-of', 'year').year - 2000
-        annee_2000 = period.start.offset('first-of', 'year').period('year').offset(-ecart_avec_2000)
+        annee_2000 = Period(('year', period.start.offset('first-of', 'year'), 1)).offset(-ecart_avec_2000)
         taux_th_commune_2000 = menage('taux_th_commune', annee_2000)
         taux_th_epci_2000 = menage('taux_th_epci', annee_2000)
 

openfisca_france/model/prestations/agepi.py

@@ -1,5 +1,7 @@
 from numpy import fabs, timedelta64
 
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import Famille, Individu, Variable, Enum, MONTH, ADD,\
     set_input_dispatch_by_period, set_input_divide_by_period, date, min_, not_
 from openfisca_france.model.revenus.activite.salarie import TypesContrat, TypesLieuEmploiFormation,\
@@ -83,7 +85,7 @@ def formula_2014_01_20(individu, period, parameters):
         condition_nb_enfants = individu.famille('agepi_nbenf', period) > 0
 
         # L'individu n'a pas touché l'AGEPI dans les 12 derniers mois (condition de durée entre faits générateurs)
-        annee_glissante = period.start.period('year').offset(-1).offset(-1, 'month')
+        annee_glissante = Period(('year', period.start, 1)).offset(-1).offset(-1, 'month')
         agepi_non_percues = not_(individu('agepi', annee_glissante, options=[ADD]))
 
         # L'individu est inscrit en catégorie 1, 2, 3, 4 "stagiaire de la formation professionnelle" ou 5 "contrat aidé"

openfisca_france/model/prestations/aide_mobilite.py

@@ -1,4 +1,7 @@
 from numpy import fabs, timedelta64
+
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import Individu, Variable, MONTH, Enum, not_, ADD,\
     set_input_dispatch_by_period, set_input_divide_by_period, min_, date
 from openfisca_france.model.caracteristiques_socio_demographiques.logement import TypesLieuResidence
@@ -326,7 +329,7 @@ def formula_2021_06_09(individu, period, parameters):
         eligibilite_amob = individu('aide_mobilite_eligible', period)
         parametres_amob = parameters(period).prestations_sociales.aide_mobilite
 
-        annee_glissante = period.start.period('year').offset(-1)
+        annee_glissante = Period(('year', period.start, 1)).offset(-1)
 
         aide_mobilite_12_derniers_mois = individu('aide_mobilite', annee_glissante, options=[ADD])
 

openfisca_france/model/prestations/aides_exceptionnelles/indemnite_inflation.py

@@ -1,5 +1,7 @@
-from openfisca_france.model.base import *
 from openfisca_core import periods
+
+from openfisca_france.model.base import *
+
 from numpy import logical_or as or_, logical_and as and_
 
 # Les éligibilités séparées de l'indemnité inflation

openfisca_france/model/prestations/aides_logement.py

@@ -7,9 +7,9 @@
 
 from numpy import ceil, datetime64, fromiter, int16, logical_or as or_, logical_and as and_, logical_not as not_
 
-import openfisca_france
-from openfisca_core.periods import Instant
+from openfisca_core.periods import Instant, Period
 
+import openfisca_france
 from openfisca_france.model.base import *
 from openfisca_france.model.revenus.activite.salarie import TypesConges
 from openfisca_france.model.prestations.prestations_familiales.base_ressource import nb_enf
@@ -566,7 +566,7 @@ class aide_logement_base_ressources_individu(Variable):
 
     def formula_2021_01_01(individu, period, parameters):
         period_frais = period.last_year
-        annee_glissante = period.start.period('year').offset(-1).offset(-1, 'month')
+        annee_glissante = Period(('year', period.start, 1)).offset(-1).offset(-1, 'month')
 
         salaire_imposable = individu('salaire_imposable', annee_glissante, options=[ADD])
         chomage_imposable = individu('chomage_imposable', annee_glissante, options=[ADD])

openfisca_france/model/prestations/autonomie.py

@@ -1,3 +1,5 @@
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import *
 
 
@@ -133,7 +135,7 @@ class apa_eligibilite(Variable):
     set_input = set_input_dispatch_by_period
 
     def formula_2002(individu, period, parameters):
-        period = period.start.offset('first-of', 'month').period('month')
+        period = Period(('month', period.start.offset('first-of', 'month'), 1))
         parameters = parameters(period).prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees
         age = individu('age', period)
         apa_age_min = parameters.apa_domicile.condition_age
@@ -172,7 +174,7 @@ class apa_domicile(Variable):
     set_input = set_input_divide_by_period
 
     def formula_2002(individu, period, parameters):
-        period = period.start.offset('first-of', 'month').period('month')
+        period = Period(('month', period.start.offset('first-of', 'month'), 1))
         apa_domicile = parameters(period).prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_domicile
         apa_eligibilite = individu('apa_eligibilite', period)
         smic_brut_horaire = parameters(period).marche_travail.salaire_minimum.smic.smic_b_horaire
@@ -193,7 +195,7 @@ class apa_etablissement(Variable):
     set_input = set_input_divide_by_period
 
     def formula_2002(individu, period, parameters):
-        period = period.start.offset('first-of', 'month').period('month')
+        period = Period(('month', period.start.offset('first-of', 'month'), 1))
         perte_autonomie_personnes_agees = parameters(period).prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees
         smic_brut_horaire = parameters(period).marche_travail.salaire_minimum.smic.smic_b_horaire
         seuil_non_versement = perte_autonomie_personnes_agees.apa_institution.seuil_versement_en_part_smic_brut_horaire * smic_brut_horaire
@@ -350,7 +352,7 @@ class apa_urgence_institution(Variable):
     set_input = set_input_divide_by_period
 
     def formula_2002(individu, period, parameters):
-        period = period.start.offset('first-of', 'month').period('month')
+        period = Period(('month', period.start.offset('first-of', 'month'), 1))
         dependance_tarif_etablissement_gir_1_2 = individu('dependance_tarif_etablissement_gir_1_2', period)
         part_urgence_institution = parameters(period).prestations_sociales.prestations_etat_de_sante.perte_autonomie_personnes_agees.apa_institution.part_tarif_dependance
         apa_urgence_institution = part_urgence_institution * dependance_tarif_etablissement_gir_1_2

openfisca_france/model/prestations/jeunes/contrat_engagement_jeune.py

@@ -1,3 +1,5 @@
+from openfisca_core.periods import Period
+
 from openfisca_france.model.base import *  # noqa analysis:ignore
 
 
@@ -17,7 +19,7 @@ def formula_2022_03_01(individu, period, parameters):
         montant_degressivite = parameters(period).prestations_sociales.aides_jeunes.contrat_engagement_jeune.degressivite.montant
         age = individu('age', period)
         majeur = individu('majeur', period)
-        previous_year = period.start.period('year').offset(-1)
+        previous_year = Period(('year', period.start, 1)).offset(-1)
         tranche = individu.foyer_fiscal('ir_tranche', previous_year)
 
         degressivite = majeur * (tranche > 0) * montant_degressivite
@@ -91,7 +93,7 @@ def formula_2022_03_01(individu, period, parameters):
 
         niveau_ressources = (niveau_ressources_individuelles_3_mois) / 3
 
-        previous_year = period.start.period('year').offset(-1)
+        previous_year = Period(('year', period.start, 1)).offset(-1)
         tranche = individu.foyer_fiscal('ir_tranche', previous_year) <= 1
         return (niveau_ressources <= plafond) * sans_rsa * sans_ppa * tranche