Premiers ajouts

.github/PULL_REQUEST_TEMPLATE.md

@@ -11,7 +11,7 @@ Thanks for contributing to OpenFisca ! Please remove this line, as well as, for
 
 These changes _(remove lines which are not relevant to your contribution)_:
 
-- Impact the OpenFisca-France Firms public API (for instance renaming or removing a variable)
+- Impact the OpenFisca-France UniteLegales public API (for instance renaming or removing a variable)
 - Add a new feature (for instance adding a variable)
 - Fix or improve an already existing calculation.
 - Change non-functional parts of this repository (for instance editing the README)

CHANGELOG.md

@@ -1,3 +1,14 @@
+## 1.0.0 - [#1](https://github.com/pzuldp/openfisca-france-firms/pull/1)
+
+* Tax and benefit system evolution.
+* Impacted periods: all.
+* Impacted areas: all
+* Details:
+  - Adaptation du template avec la création des entités UniteLegale et Etablissement
+  - Création du bilan et de ses variables
+  - Création du compte de résultat et de ses variables
+  - Création des TICC et TICGN
+  - Premiers tests
 
 ## 0.0.1 - [#0](https://github.com/openfisca/country-template/pull/0)
 

LICENSE

@@ -29,7 +29,7 @@ with two steps: (1) assert copyright on the software, and (2) offer
 you this License which gives you legal permission to copy, distribute
 and/or modify the software.
 
-  A secondary benefit of defending all users' freedom is that
+  A secondaire benefit of defending all users' freedom is that
 improvements made in alternate versions of the program, if they
 receive widespread use, become available for other developers to
 incorporate.  Many developers of free software are heartened and
@@ -143,7 +143,7 @@ same work.
 
   All rights granted under this License are granted for the term of
 copyright on the Program, and are irrevocable provided the stated
-conditions are met.  This License explicitly affirms your unlimited
+conditions are met.  This License explicitly afunite_legales your unlimited
 permission to run the unmodified Program.  The output from running a
 covered work is covered by this License only if the output, given its
 content, constitutes a covered work.  This License acknowledges your
@@ -284,7 +284,7 @@ included in conveying the object code work.
 
   A "User Product" is either (1) a "consumer product", which means any
 tangible personal property which is normally used for personal, family,
-or household purposes, or (2) anything designed or sold for incorporation
+or unite_legale purposes, or (2) anything designed or sold for incorporation
 into a dwelling.  In determining whether a product is a consumer product,
 doubtful cases shall be resolved in favor of coverage.  For a particular
 product received by a particular user, "normally used" refers to a
@@ -449,7 +449,7 @@ Corresponding Source of the work from the predecessor in interest, if
 the predecessor has it or can get it with reasonable efforts.
 
   You may not impose any further restrictions on the exercise of the
-rights granted or affirmed under this License.  For example, you may
+rights granted or afunite_legaleed under this License.  For example, you may
 not impose a license fee, royalty, or other charge for exercise of
 rights granted under this License, and you may not initiate litigation
 (including a cross-claim or counterclaim in a lawsuit) alleging that

README.md

@@ -1,4 +1,4 @@
-# OpenFisca France Firms
+# OpenFisca France UniteLegales
 
 
 The country whose law is modelled here has a very simple tax and benefit system.

openfisca_france_firms/__init__.py

@@ -35,7 +35,7 @@ def __init__(self):
 
         # We define which variable, parameter and simulation example will be used in the OpenAPI specification
         self.open_api_config = {
-            "variable_example": "disposable_income",
-            "parameter_example": "taxes.income_tax_rate",
+            "variable_example": "example_disposable_income",
+            "parameter_example": "example_taxes.example_income_tax_rate_flat",
             "simulation_example": couple,
             }

openfisca_france_firms/entities.py

@@ -1,64 +1,58 @@
 """
 This file defines the entities needed by our legislation.
 
-Taxes and benefits can be calculated for different entities: persons, household, companies, etc.
+Taxes and benefits can be calculated for different entities: etablissements, unite_legale, companies, etc.
 
-See https://openfisca.org/doc/key-concepts/person,_entities,_role.html
+See https://openfisca.org/doc/key-concepts/etablissement,_entities,_role.html
 """
 
 from openfisca_core.entities import build_entity
 
-Household = build_entity(
-    key = "household",
-    plural = "households",
-    label = "All the people in a family or group who live together in the same place.",
+UniteLegale = build_entity(
+    key = "unite_legale",
+    plural = "unite_legales",
+    label = "All the etablissements in a legal unit defined by a SIREN.",
     doc = """
-    Household is an example of a group entity.
-    A group entity contains one or more individual·s.
-    Each individual in a group entity has a role (e.g. parent or children). Some roles can only be held by a limited number of individuals (e.g. a 'first_parent' can only be held by one individual), while others can have an unlimited number of individuals (e.g. 'children').
-
-    Example:
-    Housing variables (e.g. housing_tax') are usually defined for a group entity such as 'Household'.
+    A unite_legale entity contains one or more etablissements.
+    Each etablissement in a unite_legale has a role (e.g. siege_social or secondaire etablissement). There can only be one siege_social etablissement.
 
     Usage:
-    Check the number of individuals of a specific role (e.g. check if there is a 'second_parent' with household.nb_persons(Household.SECOND_PARENT)).
-    Calculate a variable applied to each individual of the group entity (e.g. calculate the 'salary' of each member of the 'Household' with salaries = household.members("salary", period = MONTH); sum_salaries = household.sum(salaries)).
+    Check the number of etablissements of a specific role (e.g. check if there is a unique 'siege_social' etablissement within a unite_legale).
 
     For more information, see: https://openfisca.org/doc/coding-the-legislation/50_entities.html
     """,
     roles = [
         {
-            "key": "parent",
-            "plural": "parents",
-            "label": "Parents",
-            "max": 2,
-            "subroles": ["first_parent", "second_parent"],
-            "doc": "The one or two adults in charge of the household.",
+            "key": "siege_social",
+            "plural": "siege_social",
+            "label": "Siege Social",
+            "max": 1,
+            "doc": "The one etablissement that is siege_social to the unite_legale.",
             },
         {
-            "key": "child",
-            "plural": "children",
-            "label": "Child",
-            "doc": "Other individuals living in the household.",
+            "key": "secondaire",
+            "plural": "secondaires",
+            "label": "Etablissements secondaires",
+            "doc": "Other etablissements in the unite_legale.",
             },
         ],
     )
 
-Person = build_entity(
-    key = "person",
-    plural = "persons",
-    label = "An individual. The minimal legal entity on which a legislation might be applied.",
+Etablissement = build_entity(
+    key = "etablissement",
+    plural = "etablissements",
+    label = "An etablissement. The minimal legal entity on which a legislation might be applied.",
     doc = """
 
-    Variables like 'salary' and 'income_tax' are usually defined for the entity 'Person'.
+    Variables like 'masse_salariale' and 'consommation_energie' are usually defined for the entity 'Etablissement'.
 
     Usage:
-    Calculate a variable applied to a 'Person' (e.g. access the 'salary' of a specific month with person("salary", "2017-05")).
-    Check the role of a 'Person' in a group entity (e.g. check if a the 'Person' is a 'first_parent' in a 'Household' entity with person.has_role(Household.FIRST_PARENT)).
+    Calculate a variable applied to a 'Etablissement' (e.g. access the 'example_salary' of a specific month with etablissement("example_salary", "2017-05")).
+    Check the role of a 'Etablissement' in a group entity (e.g. check if a the 'Etablissement' is a 'siege_social' in a 'unite_legale' entity with etablissement.has_role(unite_legale.SIEGE_SOCIAL)).
 
     For more information, see: https://openfisca.org/doc/coding-the-legislation/50_entities.html
     """,
     is_person = True,
     )
 
-entities = [Household, Person]
+entities = [UniteLegale, Etablissement]

openfisca_france_firms/parameters/benefits/parenting_allowance/amount.yaml → openfisca_france_firms/parameters/example_subsidies/example_parenting_allowance/amount.yaml

@@ -1,6 +1,6 @@
 description: Parenting allowance amount
 metadata:
-  reference: https://law.gov.example/parenting_allowance/amount
+  reference: https://law.gov.example/example_parenting_allowance/amount
   unit: currency-EUR
 values:
   # This parameter is only defined since the 1st of Dec 2015.

openfisca_france_firms/parameters/benefits/parenting_allowance/income_threshold.yaml → openfisca_france_firms/parameters/example_subsidies/example_parenting_allowance/income_threshold.yaml

@@ -1,6 +1,6 @@
 description: Parenting allowance income threshold
 metadata:
-  reference: https://law.gov.example/parenting_allowance/income_threshold
+  reference: https://law.gov.example/example_parenting_allowance/income_threshold
   unit: currency-EUR
 values:
   # This parameter is only defined since the 1st of Dec 2015.

openfisca_france_firms/parameters/taxation_energies/natural_gas.yaml

@@ -0,0 +1,9 @@
+description: Natural gas consumption rate
+values:
+  # This parameter is only defined since the 1st of Dec 2015.
+  2000-01-01:
+    value: 0.02
+metadata:
+  reference: 
+    2000-01-01:
+      href: https://law.gov.example/basic-income/amount/2015-12

openfisca_france_firms/reforms/add_dynamic_variable.py → openfisca_france_firms/reforms/examples/example_add_dynamic_variable.py

@@ -12,7 +12,7 @@
 from openfisca_core.variables import Variable
 
 # Import the Entities specifically defined for this tax and benefit system
-from openfisca_france_firms.entities import Person
+from openfisca_france_firms.entities import Etablissement
 
 
 def create_dynamic_variable(name, **variable):
@@ -40,13 +40,13 @@ def apply(self):
         See https://openfisca.org/doc/coding-the-legislation/reforms.html#writing-a-reform
         """
         NewVariable = create_dynamic_variable(
-            name = "goes_to_school",
+            name = "is_euets",
             value_type = bool,
-            entity = Person,
+            entity = Etablissement,
             default_value = True,
             definition_period = MONTH,
-            label = "The person goes to school (only relevant for children)",
-            reference = "https://law.gov.example/goes_to_school",
+            label = "The etablissement is subject to EUETS",
+            reference = "https://law.gov.example/is_euets",
             )
 
         self.add_variable(NewVariable)

openfisca_france_firms/reforms/add_new_tax.py → openfisca_france_firms/reforms/examples/example_add_new_tax.py

@@ -12,36 +12,36 @@
 from openfisca_core.variables import Variable
 
 # Import the Entities specifically defined for this tax and benefit system
-from openfisca_france_firms.entities import Person
+from openfisca_france_firms.entities import Etablissement
 
 
 class has_car(Variable):
     value_type = bool
-    entity = Person
+    entity = Etablissement
     default_value = True
     definition_period = MONTH
-    label = "The person has a car"
+    label = "The etablissement has a car"
     reference = "https://law.gov.example/new_tax"  # Always use the most official source
 
 
 class new_tax(Variable):
     value_type = float
-    entity = Person
+    entity = Etablissement
     definition_period = MONTH
     label = "New tax"
     reference = "https://law.gov.example/new_tax"  # Always use the most official source
 
-    def formula(person, period, _parameters):
+    def formula(etablissement, period, _parameters):
         """
         New tax reform.
 
         Our reform adds a new variable `new_tax` that is calculated based on
-        the current `income_tax`, if the person has a car.
+        the current `income_tax`, if the etablissement has a car.
         """
-        income_tax = person("income_tax", period)
-        has_car = person("has_car", period)
+        example_income_tax_flat = etablissement("example_income_tax_flat", period)
+        has_car = etablissement("has_car", period)
 
-        return (income_tax + 100.0) * has_car
+        return (example_income_tax_flat + 100.0) * has_car
 
 
 class add_new_tax(Reform):

openfisca_france_firms/reforms/flat_social_security_contribution.py → openfisca_france_firms/reforms/examples/example_flat_income_tax.py

@@ -11,24 +11,24 @@
 from openfisca_core.variables import Variable
 
 
-class social_security_contribution(Variable):
+class example_income_tax_flat(Variable):
     # Variable metadata don't need to be redefined. By default, the reference variable metadatas will be used.
 
-    def formula(person, period, _parameters):
+    def formula(etablissement, period, _parameters):
         """
         Social security contribution reform.
 
-        Our reform replaces `social_security_contribution` (the "reference" variable) by the following variable.
+        Our reform replaces `income_tax_flat` (the "reference" variable) by the following variable.
         """
-        return person("salary", period) * 0.03
+        return etablissement("example_salary", period) * 0.03
 
 
-class flat_social_security_contribution(Reform):
+class example_flatten_income_tax(Reform):
     def apply(self):
         """
         Apply reform.
 
         A reform always defines an `apply` method that builds the reformed tax and benefit system from the reference one.
         See https://openfisca.org/doc/coding-the-legislation/reforms.html#writing-a-reform
         """
-        self.update_variable(social_security_contribution)
+        self.update_variable(example_income_tax_flat)

openfisca_france_firms/reforms/modify_social_security_taxation.py → openfisca_france_firms/reforms/examples/example_modify_income_tax.py

@@ -11,7 +11,7 @@
 from openfisca_core.reforms import Reform
 
 
-class modify_social_security_taxation(Reform):
+class modify_income_tax_progressive(Reform):
     def apply(self):
         """
         Apply reform.
@@ -35,7 +35,7 @@ def modify_brackets(parameters):
         of the YAML parameters. It can be modified and must be returned.
         """
         # Access the right parameter node:
-        brackets = parameters.taxes.social_security_contribution.brackets
+        brackets = parameters.example_taxes.example_income_tax_rate_progressive.brackets
 
         # Add 0.1 to the rates of the second bracket, keeping the same thresholds:
         for rate in brackets[1].rate.values_list:

openfisca_france_firms/reforms/removal_basic_income.py → openfisca_france_firms/reforms/examples/example_removal_basic_income.py

@@ -10,14 +10,14 @@
 from openfisca_core.reforms import Reform
 
 
-class removal_basic_income(Reform):
+class removal_example_basic_income(Reform):
     def apply(self):
         """
         Apply reform.
 
         A reform always defines an `apply` method that builds the reformed tax and benefit system from the reference one.
         See https://openfisca.org/doc/coding-the-legislation/reforms.html#writing-a-reform
 
-        Our reform neutralizes the `basic_income` variable. When this reform is applied, calculating `basic_income` will always return its default value, 0.
+        Our reform neutralizes the `example_basic_income` variable. When this reform is applied, calculating `example_basic_income` will always return its default value, 0.
         """
-        self.neutralize_variable("basic_income")
+        self.neutralize_variable("example_basic_income")

openfisca_france_firms/situation_examples/couple.json

@@ -1,31 +1,32 @@
 {
-    "persons": {
+    "etablissements": {
         "Alicia": {
-            "birth": {
+            "example_birth": {
                 "ETERNITY": "1980-01-01"
             },
-            "salary": {
+            "example_salary": {
                 "2017-01": 4000
             },
-            "disposable_income": {
+            "example_disposable_income": {
                 "2017-01": null
             }
         },
         "Javier": {
-            "birth": {
+            "example_birth": {
                 "ETERNITY": "1984-01-01"
             },
-            "salary": {
+            "example_salary": {
                 "2017-01": 2500
             },
-            "disposable_income": {
+            "example_disposable_income": {
                 "2017-01": null
             }
         }
     },
-    "households": {
+    "unite_legales": {
         "_": {
-            "parents": ["Alicia", "Javier"],
+            "siege_social": ["Alicia"],
+            "secondaires" : ["Javier"],
             "total_benefits": {
                 "2017-01": null
             },