From 123030ce85b7355cb64223b4be1487fda4ef6259 Mon Sep 17 00:00:00 2001
From: benoit-cty <benoit-cty@example.com>
Date: Wed, 16 Oct 2024 16:08:49 +0200
Subject: [PATCH] couple
---
notebooks/cdhr_reforme_decote_couple.ipynb | 10326 +++++++++++++++++++
1 file changed, 10326 insertions(+)
create mode 100644 notebooks/cdhr_reforme_decote_couple.ipynb
diff --git a/notebooks/cdhr_reforme_decote_couple.ipynb b/notebooks/cdhr_reforme_decote_couple.ipynb
new file mode 100644
index 00000000..a2fbd0af
--- /dev/null
+++ b/notebooks/cdhr_reforme_decote_couple.ipynb
@@ -0,0 +1,10326 @@
+{
+ "cells": [
+ {
+ "cell_type": "code",
+ "execution_count": 21,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "from openfisca_france import FranceTaxBenefitSystem\n",
+ "from openfisca_france_reforms.plf_plfss_2025 import PlfPlfss2025\n",
+ "from openfisca_core.simulations import SimulationBuilder\n",
+ "from unittest import TestCase\n",
+ "from openfisca_france import FranceTaxBenefitSystem\n",
+ "from openfisca_core import periods\n",
+ "from openfisca_france.model.base import Reform, max_\n",
+ "from openfisca_france.scenarios import init_single_entity\n",
+ "import plotly.graph_objects as go\n",
+ "import plotly.io as pio\n",
+ "#import numpy as np\n"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 22,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "# !poetry run pip install plotly"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 23,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "tc = TestCase()"
+ ]
+ },
+ {
+ "cell_type": "markdown",
+ "metadata": {},
+ "source": [
+ "# TEST REFORME DECOTE"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 24,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "# | hide\n",
+ "\n",
+ "\n",
+ "def plot(\n",
+ " revenus,\n",
+ " irpp_economique_bareme,\n",
+ " irpp_economique_pfu,\n",
+ " contribution_differentielle_hauts_revenus_bareme,\n",
+ " contribution_differentielle_hauts_revenus_pfu,\n",
+ " title=\"Titre\",\n",
+ " suffix=\"\",\n",
+ " max_y=120_000,\n",
+ " titre_trace1=\"\",\n",
+ " titre_trace2=\"\",\n",
+ " titre_trace3=\"\",\n",
+ " titre_trace4=\"\",\n",
+ " \n",
+ "):\n",
+ " fig = go.Figure()\n",
+ "\n",
+ " fig.add_trace(\n",
+ " go.Scatter(\n",
+ " x=revenus,\n",
+ " y=irpp_economique_bareme,\n",
+ " name=\"Impôt sur le revenu avec option au barème, avant CDHR\" if titre_trace1==\"\" else titre_trace1,\n",
+ " line=dict(color=\"black\", width=4, dash=\"dot\"),\n",
+ " )\n",
+ " )\n",
+ " fig.add_trace(\n",
+ " go.Scatter(\n",
+ " x=revenus,\n",
+ " y=contribution_differentielle_hauts_revenus_bareme,\n",
+ " name=f\"Impôt sur le revenu avec option au barème, avec CDHR{suffix}\" if titre_trace3==\"\" else titre_trace3,\n",
+ " line=dict(color=\"red\"),\n",
+ " )\n",
+ " )\n",
+ " fig.add_trace(\n",
+ " go.Scatter(\n",
+ " x=revenus,\n",
+ " y=irpp_economique_pfu,\n",
+ " name=\"Impôt sur le revenu au PFU, avant CDHR\" if titre_trace2==\"\" else titre_trace2,\n",
+ " line=dict(color=\"black\", dash=\"dash\"),\n",
+ " )\n",
+ " )\n",
+ " fig.add_trace(\n",
+ " go.Scatter(\n",
+ " x=revenus,\n",
+ " y=contribution_differentielle_hauts_revenus_pfu,\n",
+ " name=f\"Impôt sur le revenu au PFU, avec CDHR{suffix}\" if titre_trace4==\"\" else titre_trace4,\n",
+ " line=dict(color=\"red\", dash=\"dash\"),\n",
+ " )\n",
+ " )\n",
+ "\n",
+ " fig.update_layout(\n",
+ " xaxis=dict(\n",
+ " title=\"Revenus distribués éligibles à l’abattement de 40 % (case 2DC)\",\n",
+ " # tickmode=\"linear\",\n",
+ " ),\n",
+ " yaxis=dict(\n",
+ " title=\"Montant de l'impôt (hors cotisations sociales pour revenus au PFU)\"\n",
+ " ), # , rangemode=\"tozero\"\n",
+ " title=title,\n",
+ " )\n",
+ " # _ = fig.add_vline(x=250_000, line_dash=\"dash\", line_color=\"red\")\n",
+ " # Make the figure bigge in height\n",
+ " fig.update_layout(\n",
+ " height=800,\n",
+ " width=1100,\n",
+ " legend=dict(yanchor=\"top\", y=0.95, xanchor=\"left\", x=0.01),\n",
+ " # yaxis_range=[0, max_y],\n",
+ " )\n",
+ "\n",
+ " return fig\n",
+ "\n",
+ "\n",
+ "def add_x_reference(openfisca_parameter, period, figure, annotation_position):\n",
+ " lex_color = \"#A6A00C\"\n",
+ "\n",
+ " figure.add_vline(\n",
+ " x=openfisca_parameter(period), # avec période => ParameterAtInstant\n",
+ " line_width=1,\n",
+ " line_dash=\"dash\",\n",
+ " annotation_text=openfisca_parameter.metadata[\n",
+ " \"short_label\"\n",
+ " ], # sans période => Parameter\n",
+ " annotation_position=annotation_position,\n",
+ " line_color=lex_color,\n",
+ " )"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 25,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "current_period = 2024\n",
+ "def get_simulation_from_scenario_3_enfants(tbs, case_f2op=False):\n",
+ " \n",
+ " scenario = init_single_entity(\n",
+ " tbs.new_scenario(),\n",
+ " # Axe declaration\n",
+ " axes=[\n",
+ " [\n",
+ " dict( # in a dictionary\n",
+ " count=500, # 'count' indicates the number of steps\n",
+ " min=0,\n",
+ " max=1_000_000,\n",
+ " name=\"f2dc\", # the variable that will evolve 'count' times between 'min' and 'max' values\n",
+ " ),\n",
+ " ]\n",
+ " ],\n",
+ " period=current_period,\n",
+ " parent1=dict(\n",
+ " date_naissance=\"1980-01-01\",\n",
+ " statut_marital=1,\n",
+ " ),\n",
+ " parent2=dict(\n",
+ " date_naissance=\"1952-01-01\",\n",
+ " salaire_de_base = 70000, # Annual basis\n",
+ " statut_marital=1,\n",
+ " ),\n",
+ " # enfants=[\n",
+ " # dict(\n",
+ " # date_naissance=\"2010-01-01\",\n",
+ " # ),\n",
+ " # dict(\n",
+ " # date_naissance=\"2015-01-01\",\n",
+ " # ),\n",
+ " # dict(\n",
+ " # date_naissance=\"2020-01-01\",\n",
+ " # ),\n",
+ " # ],\n",
+ " foyer_fiscal=dict(f2op=case_f2op),\n",
+ " )\n",
+ "\n",
+ " simulation = scenario.new_simulation()\n",
+ " return simulation"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 26,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "plf_tbs = PlfPlfss2025(FranceTaxBenefitSystem())"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 27,
+ "metadata": {},
+ "outputs": [
+ {
+ "data": {
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+ "plotlyServerURL": "https://plot.ly"
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+ "text": "Revenus distribués éligibles à l’abattement de 40 % (case 2DC)"
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+ "source": [
+ "# | hide\n",
+ "\n",
+ "\n",
+ "# plf_tbs_sans_majoration.neutralize_variable(\n",
+ "# \"contribution_exceptionnelle_hauts_revenus_majoration\"\n",
+ "# )\n",
+ "# plf_tbs.neutralize_variable(\n",
+ "# \"contribution_differentielle_hauts_revenus_decote\"\n",
+ "# )\n",
+ "\n",
+ "# Avec PFU\n",
+ "simulation_pfu_3_enfants = get_simulation_from_scenario_3_enfants(\n",
+ " plf_tbs, case_f2op=False\n",
+ ")\n",
+ "f2dc_pfu_3_enfants = simulation_pfu_3_enfants.calculate_add(\"f2dc\", current_period)\n",
+ "\n",
+ "\n",
+ "contribution_differentielle_hauts_revenus_pfu = (\n",
+ " simulation_pfu_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus\", current_period\n",
+ " )\n",
+ ")\n",
+ "\n",
+ "contribution_differentielle_hauts_revenus_plus_progressive_pfu = (\n",
+ " simulation_pfu_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus_plus_progressive\", current_period\n",
+ " )\n",
+ ")\n",
+ "\n",
+ "contribution_differentielle_hauts_revenus_decote_plus_progressive = (\n",
+ " simulation_pfu_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus_decote_plus_progressive\", current_period\n",
+ " )\n",
+ ")\n",
+ "contribution_differentielle_hauts_revenus_decote = (\n",
+ " simulation_pfu_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus_decote\", current_period\n",
+ " )\n",
+ ")\n",
+ "\n",
+ "irpp_economique_pfu = (\n",
+ " simulation_pfu_3_enfants.calculate_add(\"impot_revenu_restant_a_payer\", current_period) * -1\n",
+ ")\n",
+ "\n",
+ "rfr = simulation_pfu_3_enfants.calculate(\"rfr\", current_period)\n",
+ "montant_impot_depart = 250_000 * 0.128 # 12.8% taux de la part d'impot du PFU\n",
+ "montant_impot_arrive = 330_000 * 0.2 # 20% taux de la CDHR\n",
+ "taux_pente_de_l_amortissement = (montant_impot_arrive - montant_impot_depart) / (\n",
+ " 330_000 - 250_000\n",
+ ")\n",
+ "decote_celibataire = (\n",
+ " rfr - 250_000\n",
+ ") * taux_pente_de_l_amortissement + montant_impot_depart\n",
+ "impot_pfu_et_cdhr = decote_celibataire * ((rfr <= 330_000) & (rfr > 250_000)) + (\n",
+ " irpp_economique_pfu + contribution_differentielle_hauts_revenus_pfu\n",
+ ") * ((rfr > 330_000) + (rfr < 250_000))\n",
+ "\n",
+ "\n",
+ "# Avec option au barème\n",
+ "simulation_bareme_3_enfants = get_simulation_from_scenario_3_enfants(\n",
+ " plf_tbs, case_f2op=True\n",
+ ")\n",
+ "\n",
+ "irpp_economique_bareme = (\n",
+ " simulation_bareme_3_enfants.calculate_add(\n",
+ " \"impot_revenu_restant_a_payer\", current_period\n",
+ " )\n",
+ " * -1\n",
+ ")\n",
+ "contribution_differentielle_hauts_revenus_bareme = (\n",
+ " simulation_bareme_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus\", current_period\n",
+ " )\n",
+ ")\n",
+ "# contribution_exceptionnelle_hauts_revenus_majoration = (\n",
+ "# simulation_bareme_3_enfants.calculate_add(\n",
+ "# \"contribution_exceptionnelle_hauts_revenus_majoration\", current_period\n",
+ "# )\n",
+ "# )\n",
+ "# impot_bareme_et_cdhr = max_(\n",
+ "# irpp_economique_bareme,\n",
+ "# decote_celibataire * ((rfr <= 330_000) & (rfr > 250_000))\n",
+ "# + (irpp_economique_bareme + contribution_differentielle_hauts_revenus_bareme)\n",
+ "# * ((rfr > 330_000) + (rfr < 250_000)),\n",
+ "# )\n",
+ "\n",
+ "contribution_differentielle_hauts_revenus_plus_progressive = (\n",
+ " simulation_bareme_3_enfants.calculate_add(\n",
+ " \"contribution_differentielle_hauts_revenus_plus_progressive\", current_period\n",
+ " )\n",
+ ")\n",
+ "\n",
+ "fig_3_enfants = plot(\n",
+ " f2dc_pfu_3_enfants,\n",
+ " contribution_differentielle_hauts_revenus_decote_plus_progressive,\n",
+ " contribution_differentielle_hauts_revenus_decote,\n",
+ " irpp_economique_pfu\n",
+ " + contribution_differentielle_hauts_revenus_pfu,\n",
+ " irpp_economique_pfu\n",
+ " + contribution_differentielle_hauts_revenus_plus_progressive_pfu,\n",
+ " \"CDHR 3 enfants\",\n",
+ " suffix=\", sans majoration\",\n",
+ " titre_trace1=\"contribution_differentielle_hauts_revenus_decote_plus_progressive\",\n",
+ " titre_trace2=\"contribution_differentielle_hauts_revenus_decote\",\n",
+ " titre_trace3=\"irpp_economique_pfu + contribution_differentielle_hauts_revenus_pfu\",\n",
+ " titre_trace4=\"irpp_economique_pfu + contribution_differentielle_hauts_revenus_plus_progressive_pfu\",\n",
+ ")\n",
+ "\n",
+ "seuil_cdhr_celibataire = (\n",
+ " plf_tbs.parameters.impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_couple\n",
+ ")\n",
+ "add_x_reference(seuil_cdhr_celibataire, current_period, fig_3_enfants, \"top left\")\n",
+ "\n",
+ "fig_3_enfants.show()"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 46,
+ "metadata": {},
+ "outputs": [
+ {
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+ "bgcolor": "#E5ECF6",
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+ "linecolor": "white",
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+ "xaxis": {
+ "automargin": true,
+ "gridcolor": "white",
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+ "title": {
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+ },
+ "width": 1100,
+ "xaxis": {
+ "title": {
+ "text": "Revenus distribués éligibles à l’abattement de 40 % (case 2DC)"
+ }
+ },
+ "yaxis": {
+ "title": {
+ "text": "Montant de l'impôt (hors cotisations sociales pour revenus au PFU)"
+ }
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+ }
+ }
+ },
+ "metadata": {},
+ "output_type": "display_data"
+ }
+ ],
+ "source": [
+ "\n",
+ "fig_3_enfants = plot(\n",
+ " f2dc_pfu_3_enfants,\n",
+ " irpp_economique_pfu/rfr,\n",
+ " irpp_economique_pfu/rfr,\n",
+ " (irpp_economique_pfu\n",
+ " + contribution_differentielle_hauts_revenus_pfu)/rfr,\n",
+ " (irpp_economique_pfu\n",
+ " + contribution_differentielle_hauts_revenus_plus_progressive_pfu)/rfr,\n",
+ " \"CDHR 3 enfants\",\n",
+ " suffix=\", sans majoration\",\n",
+ " titre_trace1=\"irpp_economique_pfu/rfr\",\n",
+ " titre_trace2=\"irpp_economique_pfu/rfr\",\n",
+ " titre_trace3=\"(irpp_economique_pfu + contribution_differentielle_hauts_revenus_pfu)/rfr\",\n",
+ " titre_trace4=\"(irpp_economique_pfu + contribution_differentielle_hauts_revenus_plus_progressive_pfu)/rfr\",\n",
+ ")\n",
+ "\n",
+ "seuil_cdhr_celibataire = (\n",
+ " plf_tbs.parameters.impot_revenu.contributions_exceptionnelles.contribution_differentielle_hauts_revenus.seuil_celibataire\n",
+ ")\n",
+ "add_x_reference(seuil_cdhr_celibataire, current_period, fig_3_enfants, \"top left\")\n",
+ "\n",
+ "fig_3_enfants.show()"
+ ]
+ },
+ {
+ "cell_type": "code",
+ "execution_count": 29,
+ "metadata": {},
+ "outputs": [],
+ "source": [
+ "# Célibataire"
+ ]
+ }
+ ],
+ "metadata": {
+ "kernelspec": {
+ "display_name": ".venv",
+ "language": "python",
+ "name": "python3"
+ },
+ "language_info": {
+ "codemirror_mode": {
+ "name": "ipython",
+ "version": 3
+ },
+ "file_extension": ".py",
+ "mimetype": "text/x-python",
+ "name": "python",
+ "nbconvert_exporter": "python",
+ "pygments_lexer": "ipython3",
+ "version": "3.10.5"
+ }
+ },
+ "nbformat": 4,
+ "nbformat_minor": 2
+}
--
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