Parcours et Motivations

Adrien Pacifico

6 octobre 2020
INED

Slides: https://adrienpacifico.github.io/INED_Presentation

Adrien Pacifico
Chercheur associé AMSE
## Parcours: - Magistère Ingénieur économiste - Master Évaluation des politiques publiques - Thèse en économie publique - Stage chez ETALAB - Enseignant - Certificateur Cascad
Microsimulation socio-fiscale
### Qu'est-ce que la microsimulation socio-fiscale ? 1. Lire et interpréter un texte de loi 2. Le transcrire en code informatique 3. Connecter des données et réaliser des simulations
## Exemple L'impôt sur le revenu.
Article L.197 du CGI

I. – En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :

  • 1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 9 807 € le taux de :
    • 14 % pour la fraction supérieure à 9 807 € € et inférieure ou égale à 27 086 € ;
    • 30 % pour la fraction supérieure à 27 086 € et inférieure ou égale à 72 617 € ;
    • 41 % pour la fraction supérieure à 72 617 € et inférieure ou égale à 153 783 €
    • 45 % pour la fraction supérieure à 153 783 € 


							def formula(foyer_fiscal, period, parameters):
								nbptr = foyer_fiscal('nbptr', period)
								taux_effectif = foyer_fiscal('taux_effectif', period)
								rni = foyer_fiscal('rni', period)
								bareme = parameters(period).impot_revenu.bareme

								return (taux_effectif == 0) * nbptr * bareme.calc(rni / nbptr) + taux_effectif * rni
						

							description: Barème progressif de l'impôt sur le revenu applicable aux revenus des années indiquées
							metadata:
							reference: https://www.ipp.eu/baremes-ipp/impot-sur-le-revenu/bareme_ir_depuis_1945/bareme_ir/
							type: marginal_rate
							threshold_unit: currency
							rate_unit: /1
							brackets:
							- rate:
								1945-01-01:
								value: 0.0
							threshold:
								1945-01-01:
								value: 0.0
							- rate:
								1945-01-01:
								value: 0.12
								1948-01-01:
								value: 0.1
								///
								2006-01-01:
								value: 0.055
								2014-01-01:
								value: 0.14
								2020-01-01:
								value: 0.11
							threshold:
								1945-01-01:
								value: 40000.0
								1947-01-01:
								value: 100000.0
								1948-01-01:
								value: 120000.0
								////
								2016-01-01:
								value: 9710.0
								2017-01-01:
								value: 9807.0
								2018-01-01:
								value: 9964.0
								2019-01-01:
								value: 10064.0
							- rate:
								1945-01-01:
								value: 0.3
								1947-01-01:
								value: 0.24
								1948-01-01:
								value: 0.15
								///
								2003-01-01:
								value: 0.1914
								2006-01-01:
								value: 0.14
								2014-01-01:
								value: 0.3
							threshold:
								1945-01-01:
								value: 100000.0
								1946-01-01:
								value: 200000.0
								1949-01-01:
								value: 250000.0
								1950-01-01:
								value: 300000.0
								1951-01-01:
								value: 350000.0
								1960-01-01:
								value: 3750.0
								1961-01-01:
								value: 4000.0
								1964-01-01:
								value: 4400.0
								1965-01-01:
								value: 4500.0
								1969-01-01:
								value: 4800.0
								1970-01-01:
								value: 5100.0
								1971-01-01:
								value: 5400.0
								1972-01-01:
								value: 5750.0
								1973-01-01:
								value: 5200.0
								1974-01-01:
								value: 5825.0
								1975-01-01:
								value: 6425.0
								1976-01-01:
								value: 7050.0
								1977-01-01:
								value: 7600.0
								1978-01-01:
								value: 8300.0
								1979-01-01:
								value: 9125.0
								1980-01-01:
								value: 10340.0
								1981-01-01:
								value: 11740.0
								1982-01-01:
								value: 13190.0
								1983-01-01:
								value: 14390.0
								1984-01-01:
								value: 15490.0
								1985-01-01:
								value: 16360.0
								1986-01-01:
								value: 16760.0
								1987-01-01:
								value: 17320.0
								1988-01-01:
								value: 17780.0
								1989-01-01:
								value: 18370.0
								1990-01-01:
								value: 18960.0
								1991-01-01:
								value: 19530.0
								1992-01-01:
								value: 20080.0
								1993-01-01:
								value: 47900.0
								1994-01-01:
								value: 48750.0
								1995-01-01:
								value: 49440.0
								1996-01-01:
								value: 50380.0
								1997-01-01:
								value: 50930.0
								1998-01-01:
								value: 51340.0
								1999-01-01:
								value: 51600.0
								2000-01-01:
								value: 52320.0
								2001-01-01:
								value: 8104.0
								2002-01-01:
								value: 8242.0
								2003-01-01:
								value: 8382.0
								2004-01-01:
								value: 8524.0
								2005-01-01:
								value: 8677.0
								2006-01-01:
								value: 11198.0
								2007-01-01:
								value: 11344.0
								2008-01-01:
								value: 11673.0
								2009-01-01:
								value: 11720.0
								2010-01-01:
								value: 11896.0
								2013-01-01:
								value: 11991.0
								2014-01-01:
								value: 26764.0
								2015-01-01:
								value: 26791.0
								2016-01-01:
								value: 26818.0
								2017-01-01:
								value: 27086.0
								2018-01-01:
								value: 27519.0
								2019-01-01:
								value: 27794.0
								2020-01-01:
								value: 25659.0
							- rate:
								1945-01-01:
								value: 0.45
								1947-01-01:
								value: 0.36
								1948-01-01:
								value: 0.2
								1960-01-01:
								value: 0.25
								1973-01-01:
								value: 0.15
								1987-01-01:
								value: 0.144
								1993-01-01:
								value: 0.35
								1996-01-01:
								value: 0.33
								2000-01-01:
								value: 0.3175
								2001-01-01:
								value: 0.31
								2002-01-01:
								value: 0.2914
								2003-01-01:
								value: 0.2826
								2006-01-01:
								value: 0.3
								2014-01-01:
								value: 0.41
							threshold:
								1945-01-01:
								value: 300000.0
								1946-01-01:
								value: 500000.0
								1948-01-01:
								value: 300000.0
								1949-01-01:
								value: 500000.0
								1951-01-01:
								value: 600000.0
								1960-01-01:
								value: 6500.0
								1961-01-01:
								value: 6750.0
								1964-01-01:
								value: 7350.0
								1965-01-01:
								value: 7600.0
								1969-01-01:
								value: 8100.0
								1970-01-01:
								value: 8500.0
								1971-01-01:
								value: 8950.0
								1972-01-01:
								value: 9500.0
								1973-01-01:
								value: 6250.0
								1974-01-01:
								value: 7000.0
								1975-01-01:
								value: 7700.0
								1976-01-01:
								value: 8450.0
								1977-01-01:
								value: 9100.0
								1978-01-01:
								value: 9925.0
								1979-01-01:
								value: 10825.0
								1980-01-01:
								value: 12270.0
								1981-01-01:
								value: 13930.0
								1982-01-01:
								value: 15640.0
								1983-01-01:
								value: 17070.0
								1984-01-01:
								value: 18370.0
								1985-01-01:
								value: 19400.0
								1986-01-01:
								value: 19870.0
								1987-01-01:
								value: 20530.0
								1988-01-01:
								value: 21070.0
								1989-01-01:
								value: 21770.0
								1990-01-01:
								value: 22470.0
								1991-01-01:
								value: 23150.0
								1992-01-01:
								value: 23800.0
								1993-01-01:
								value: 84300.0
								1994-01-01:
								value: 85480.0
								1995-01-01:
								value: 87020.0
								1996-01-01:
								value: 88670.0
								1997-01-01:
								value: 89650.0
								1998-01-01:
								value: 90370.0
								1999-01-01:
								value: 90820.0
								2000-01-01:
								value: 92090.0
								2001-01-01:
								value: 14264.0
								2002-01-01:
								value: 14506.0
								2003-01-01:
								value: 14753.0
								2004-01-01:
								value: 15004.0
								2005-01-01:
								value: 15274.0
								2006-01-01:
								value: 24872.0
								2007-01-01:
								value: 25195.0
								2008-01-01:
								value: 25926.0
								2009-01-01:
								value: 26030.0
								2010-01-01:
								value: 26420.0
								2013-01-01:
								value: 26631.0
								2014-01-01:
								value: 71754.0
								2015-01-01:
								value: 71826.0
								2016-01-01:
								value: 71898.0
								2017-01-01:
								value: 72617.0
								2018-01-01:
								value: 73779.0
								2019-01-01:
								value: 74517.0
								2020-01-01:
								value: 73369.0
							- rate:
								1945-01-01:
								value: 0.6
								1947-01-01:
								value: 0.48
								1948-01-01:
								value: 0.25
								1949-01-01:
								value: 0.3
								1973-01-01:
								value: 0.2
								1987-01-01:
								value: 0.192
								1993-01-01:
								value: 0.45
								1996-01-01:
								value: 0.43
								2000-01-01:
								value: 0.4175
								2001-01-01:
								value: 0.41
								2002-01-01:
								value: 0.3854
								2003-01-01:
								value: 0.3738
								2006-01-01:
								value: 0.4
								2010-01-01:
								value: 0.41
								2014-01-01:
								value: 0.45
							threshold:
								1945-01-01:
								value: 500000.0
								1946-01-01:
								value: 1000000.0
								1948-01-01:
								value: 500000.0
								1949-01-01:
								value: 800000.0
								1950-01-01:
								value: 750000.0
								1951-01-01:
								value: 900000.0
								1960-01-01:
								value: 9750.0
								1961-01-01:
								value: 10000.0
								1964-01-01:
								value: 10850.0
								1965-01-01:
								value: 11250.0
								1969-01-01:
								value: 12000.0
								1970-01-01:
								value: 12600.0
								1971-01-01:
								value: 13250.0
								1972-01-01:
								value: 14050.0
								1973-01-01:
								value: 9900.0
								1974-01-01:
								value: 11100.0
								1975-01-01:
								value: 12225.0
								1976-01-01:
								value: 13400.0
								1977-01-01:
								value: 14400.0
								1978-01-01:
								value: 15700.0
								1979-01-01:
								value: 17125.0
								1980-01-01:
								value: 19410.0
								1981-01-01:
								value: 22030.0
								1982-01-01:
								value: 24740.0
								1983-01-01:
								value: 26990.0
								1984-01-01:
								value: 29050.0
								1985-01-01:
								value: 30680.0
								1986-01-01:
								value: 31420.0
								1987-01-01:
								value: 32460.0
								1988-01-01:
								value: 33310.0
								1989-01-01:
								value: 34410.0
								1990-01-01:
								value: 35520.0
								1991-01-01:
								value: 36590.0
								1992-01-01:
								value: 37620.0
								1993-01-01:
								value: 136500.0
								1994-01-01:
								value: 138410.0
								1995-01-01:
								value: 140900.0
								1996-01-01:
								value: 143580.0
								1997-01-01:
								value: 145160.0
								1998-01-01:
								value: 146320.0
								1999-01-01:
								value: 147050.0
								2000-01-01:
								value: 149110.0
								2001-01-01:
								value: 23096.0
								2002-01-01:
								value: 23489.0
								2003-01-01:
								value: 23888.0
								2004-01-01:
								value: 24294.0
								2005-01-01:
								value: 24731.0
								2006-01-01:
								value: 66679.0
								2007-01-01:
								value: 67546.0
								2008-01-01:
								value: 69505.0
								2009-01-01:
								value: 69783.0
								2010-01-01:
								value: 70830.0
								2013-01-01:
								value: 71397.0
								2014-01-01:
								value: 151956.0
								2015-01-01:
								value: 152108.0
								2016-01-01:
								value: 152260.0
								2017-01-01:
								value: 153783.0
								2018-01-01:
								value: 156244.0
								2019-01-01:
								value: 157806.0
							- rate:
								1947-01-01:
								value: 0.6
								1948-01-01:
								value: 0.3
								1949-01-01:
								value: 0.4
								1973-01-01:
								value: 0.3
								1974-01-01:
								value: 0.25
								1987-01-01:
								value: 0.24
								1993-01-01:
								value: 0.5
								1996-01-01:
								value: 0.48
								2000-01-01:
								value: 0.4725
								2001-01-01:
								value: 0.4675
								2002-01-01:
								value: 0.4394
								2003-01-01:
								value: 0.4262
								2006-01-01:
								value: 0.0
								2012-01-01:
								value: 0.45
								2014-01-01:
								value: null
							threshold:
								1947-01-01:
								value: 2000000.0
								1948-01-01:
								value: 800000.0
								1949-01-01:
								value: 1200000.0
								1951-01-01:
								value: 1500000.0
								1960-01-01:
								value: 16250.0
								1964-01-01:
								value: 17500.0
								1965-01-01:
								value: 18000.0
								1969-01-01:
								value: 19100.0
								1970-01-01:
								value: 20050.0
								1971-01-01:
								value: 21050.0
								1972-01-01:
								value: 22000.0
								1973-01-01:
								value: 14900.0
								1974-01-01:
								value: 15050.0
								1975-01-01:
								value: 16575.0
								1976-01-01:
								value: 17575.0
								1977-01-01:
								value: 18900.0
								1978-01-01:
								value: 20625.0
								1979-01-01:
								value: 22275.0
								1980-01-01:
								value: 24950.0
								1981-01-01:
								value: 28320.0
								1982-01-01:
								value: 31810.0
								1983-01-01:
								value: 34700.0
								1984-01-01:
								value: 37340.0
								1985-01-01:
								value: 39440.0
								1986-01-01:
								value: 40390.0
								1987-01-01:
								value: 41730.0
								1988-01-01:
								value: 42820.0
								1989-01-01:
								value: 44240.0
								1990-01-01:
								value: 45660.0
								1991-01-01:
								value: 47030.0
								1992-01-01:
								value: 48350.0
								1993-01-01:
								value: 222100.0
								1994-01-01:
								value: 225210.0
								1995-01-01:
								value: 229260.0
								1996-01-01:
								value: 233620.0
								1997-01-01:
								value: 236190.0
								1998-01-01:
								value: 238080.0
								1999-01-01:
								value: 239270.0
								2000-01-01:
								value: 242620.0
								2001-01-01:
								value: 37579.0
								2002-01-01:
								value: 38218.0
								2003-01-01:
								value: 38868.0
								2004-01-01:
								value: 39529.0
								2005-01-01:
								value: 40241.0
								2006-01-01:
								value: 0.0
								2012-01-01:
								value: 150000.0
								2013-01-01:
								value: 151200.0
								2014-01-01:
								value: null
							- rate:
								1948-01-01:
								value: 0.4
								1949-01-01:
								value: 0.5
								1966-01-01:
								value: 0.55
								1967-01-01:
								value: 0.5
								1973-01-01:
								value: 0.4
								1974-01-01:
								value: 0.3
								1987-01-01:
								value: 0.288
								1993-01-01:
								value: 0.568
								1996-01-01:
								value: 0.54
								2000-01-01:
								value: 0.5325
								2001-01-01:
								value: 0.5275
								2002-01-01:
								value: 0.4958
								2003-01-01:
								value: 0.4809
								2006-01-01:
								value: null
							threshold:
								1948-01-01:
								value: 1200000.0
								1949-01-01:
								value: 2000000.0
								1950-01-01:
								value: 1500000.0
								1951-01-01:
								value: 3000000.0
								1960-01-01:
								value: 32000.0
								1964-01-01:
								value: 35000.0
								1965-01-01:
								value: 36000.0
								1969-01-01:
								value: 38200.0
								1970-01-01:
								value: 40100.0
								1971-01-01:
								value: 42100.0
								1972-01-01:
								value: 43500.0
								1973-01-01:
								value: 22000.0
								1974-01-01:
								value: 19000.0
								1975-01-01:
								value: 20900.0
								1976-01-01:
								value: 22150.0
								1977-01-01:
								value: 23800.0
								1978-01-01:
								value: 25925.0
								1979-01-01:
								value: 28000.0
								1980-01-01:
								value: 31360.0
								1981-01-01:
								value: 35590.0
								1982-01-01:
								value: 39970.0
								1983-01-01:
								value: 43610.0
								1984-01-01:
								value: 46920.0
								1985-01-01:
								value: 49550.0
								1986-01-01:
								value: 50740.0
								1987-01-01:
								value: 52410.0
								1988-01-01:
								value: 53770.0
								1989-01-01:
								value: 55540.0
								1990-01-01:
								value: 57320.0
								1991-01-01:
								value: 59040.0
								1992-01-01:
								value: 60690.0
								1993-01-01:
								value: 273900.0
								1994-01-01:
								value: 277730.0
								1995-01-01:
								value: 282730.0
								1996-01-01:
								value: 288100.0
								1997-01-01:
								value: 291270.0
								1998-01-01:
								value: 293600.0
								1999-01-01:
								value: 295070.0
								2000-01-01:
								value: 299200.0
								2001-01-01:
								value: 46343.0
								2002-01-01:
								value: 47131.0
								2003-01-01:
								value: 47932.0
								2004-01-01:
								value: 48747.0
								2005-01-01:
								value: 49624.0
								2006-01-01:
								value: null
							- rate:
								1948-01-01:
								value: 0.5
								1949-01-01:
								value: 0.6
								1963-01-01:
								value: 0.615
								1964-01-01:
								value: 0.6
								1966-01-01:
								value: 0.65
								1967-01-01:
								value: 0.6
								1973-01-01:
								value: 0.5
								1974-01-01:
								value: 0.35
								1987-01-01:
								value: 0.336
								1993-01-01:
								value: null
							threshold:
								1948-01-01:
								value: 2000000.0
								1949-01-01:
								value: 3000000.0
								1950-01-01:
								value: 5000000.0
								1951-01-01:
								value: 6000000.0
								1960-01-01:
								value: 64000.0
								1964-01-01:
								value: 70000.0
								1965-01-01:
								value: 72000.0
								1969-01-01:
								value: 76400.0
								1970-01-01:
								value: 80200.0
								1971-01-01:
								value: 84200.0
								1972-01-01:
								value: 86500.0
								1973-01-01:
								value: 46325.0
								1974-01-01:
								value: 24450.0
								1975-01-01:
								value: 25250.0
								1976-01-01:
								value: 26775.0
								1977-01-01:
								value: 28775.0
								1978-01-01:
								value: 31350.0
								1979-01-01:
								value: 33875.0
								1980-01-01:
								value: 37970.0
								1981-01-01:
								value: 43060.0
								1982-01-01:
								value: 48370.0
								1983-01-01:
								value: 52760.0
								1984-01-01:
								value: 56770.0
								1985-01-01:
								value: 59950.0
								1986-01-01:
								value: 61390.0
								1987-01-01:
								value: 63420.0
								1988-01-01:
								value: 65070.0
								1989-01-01:
								value: 67220.0
								1990-01-01:
								value: 69370.0
								1991-01-01:
								value: 71450.0
								1992-01-01:
								value: 73450.0
								1993-01-01:
								value: null
							- rate:
								1948-01-01:
								value: 0.6
								1949-01-01:
								value: 0.0
								1973-01-01:
								value: 0.6
								1974-01-01:
								value: 0.4
								1987-01-01:
								value: 0.384
								1993-01-01:
								value: null
							threshold:
								1948-01-01:
								value: 3000000.0
								1949-01-01:
								value: 0.0
								1973-01-01:
								value: 92125.0
								1974-01-01:
								value: 26475.0
								1975-01-01:
								value: 29125.0
								1976-01-01:
								value: 30875.0
								1977-01-01:
								value: 33200.0
								1978-01-01:
								value: 36175.0
								1979-01-01:
								value: 39075.0
								1980-01-01:
								value: 43770.0
								1981-01-01:
								value: 49680.0
								1982-01-01:
								value: 55790.0
								1983-01-01:
								value: 60870.0
								1984-01-01:
								value: 65500.0
								1985-01-01:
								value: 69170.0
								1986-01-01:
								value: 70830.0
								1987-01-01:
								value: 73170.0
								1988-01-01:
								value: 75070.0
								1989-01-01:
								value: 77550.0
								1990-01-01:
								value: 80030.0
								1991-01-01:
								value: 82430.0
								1992-01-01:
								value: 84740.0
								1993-01-01:
								value: null
							- rate:
								1974-01-01:
								value: 0.45
								1987-01-01:
								value: 0.432
								1993-01-01:
								value: null
							threshold:
								1974-01-01:
								value: 45825.0
								1975-01-01:
								value: 50400.0
								1976-01-01:
								value: 53425.0
								1977-01-01:
								value: 57425.0
								1978-01-01:
								value: 62600.0
								1979-01-01:
								value: 65125.0
								1980-01-01:
								value: 72940.0
								1981-01-01:
								value: 82790.0
								1982-01-01:
								value: 92970.0
								1983-01-01:
								value: 101430.0
								1984-01-01:
								value: 109140.0
								1985-01-01:
								value: 115250.0
								1986-01-01:
								value: 118020.0
								1987-01-01:
								value: 121910.0
								1988-01-01:
								value: 125080.0
								1989-01-01:
								value: 129210.0
								1990-01-01:
								value: 133340.0
								1991-01-01:
								value: 137340.0
								1992-01-01:
								value: 141190.0
								1993-01-01:
								value: null
							- rate:
								1974-01-01:
								value: 0.5
								1987-01-01:
								value: 0.49
								1993-01-01:
								value: null
							threshold:
								1974-01-01:
								value: 64900.0
								1975-01-01:
								value: 71375.0
								1976-01-01:
								value: 73525.0
								1977-01-01:
								value: 79025.0
								1978-01-01:
								value: 86125.0
								1979-01-01:
								value: 89575.0
								1980-01-01:
								value: 100320.0
								1981-01-01:
								value: 113860.0
								1982-01-01:
								value: 127860.0
								1983-01-01:
								value: 139500.0
								1984-01-01:
								value: 150100.0
								1985-01-01:
								value: 158510.0
								1986-01-01:
								value: 162310.0
								1987-01-01:
								value: 167670.0
								1988-01-01:
								value: 172030.0
								1989-01-01:
								value: 177710.0
								1990-01-01:
								value: 183400.0
								1991-01-01:
								value: 188900.0
								1992-01-01:
								value: 194190.0
								1993-01-01:
								value: null
							- rate:
								1974-01-01:
								value: 0.55
								1987-01-01:
								value: 0.539
								1993-01-01:
								value: null
							threshold:
								1974-01-01:
								value: 84000.0
								1975-01-01:
								value: 92400.0
								1976-01-01:
								value: 95175.0
								1977-01-01:
								value: 100900.0
								1978-01-01:
								value: 105950.0
								1980-01-01:
								value: 118660.0
								1981-01-01:
								value: 134680.0
								1982-01-01:
								value: 151250.0
								1983-01-01:
								value: 165010.0
								1984-01-01:
								value: 177550.0
								1985-01-01:
								value: 187490.0
								1986-01-01:
								value: 191990.0
								1987-01-01:
								value: 198330.0
								1988-01-01:
								value: 203490.0
								1989-01-01:
								value: 210210.0
								1990-01-01:
								value: 216940.0
								1991-01-01:
								value: 223450.0
								1992-01-01:
								value: 229710.0
								1993-01-01:
								value: null
							- rate:
								1974-01-01:
								value: 0.6
								1986-01-01:
								value: 0.58
								1987-01-01:
								value: 0.568
								1993-01-01:
								value: null
							threshold:
								1974-01-01:
								value: 103150.0
								1975-01-01:
								value: 113450.0
								1977-01-01:
								value: 119100.0
								1978-01-01:
								value: 125050.0
								1980-01-01:
								value: 135000.0
								1981-01-01:
								value: 153200.0
								1982-01-01:
								value: 172040.0
								1983-01-01:
								value: 187700.0
								1984-01-01:
								value: 201970.0
								1985-01-01:
								value: 213280.0
								1986-01-01:
								value: 218400.0
								1987-01-01:
								value: 225610.0
								1988-01-01:
								value: 231480.0
								1989-01-01:
								value: 239120.0
								1990-01-01:
								value: 246770.0
								1991-01-01:
								value: 254170.0
								1992-01-01:
								value: 261290.0
								1993-01-01:
								value: null
							- rate:
								1982-01-01:
								value: 0.65
								1986-01-01:
								value: null
							threshold:
								1982-01-01:
								value: 195000.0
								1983-01-01:
								value: 212750.0
								1984-01-01:
								value: 228920.0
								1985-01-01:
								value: 241740.0
								1986-01-01:
								value: null
Un exemple de simulation. 

							from openfisca_core.simulation_builder import SimulationBuilder
							from openfisca_france import FranceTaxBenefitSystem
							simulation_builder = SimulationBuilder()
							tax_benefit_system = FranceTaxBenefitSystem()
						

								TEST_CASE = {
									'individus': {
										'parent1': {
											'age': {'2020-01': 30},
											'salaire_de_base': {'2020': 80000}
										},
										'enfant1': {
											'age': {'2020-01': 12}
										},
										'enfant2': {
											'age': {'2020-01': 11}
										}
									}
								}
						

					
					simulation = simulation_builder.build_from_entities(
					    tax_benefit_system, TEST_CASE)
						

					sal_brut = simulation.calculate_add('salaire_de_base', '2020')[0]

					csg_deduct = simulation.calculate_add('csg_deductible_salaire', '2020')[0]
					cot_sal = simulation.calculate_add('cotisations_salariales', '2020')[0]

					sal_imp = simulation.calculate_add('salaire_imposable', '2020')[0]

					crds_salaire = simulation.calculate_add('crds_salaire', '2020')[0]
					csg_imposable = simulation.calculate_add('csg_imposable_salaire', '2020')[0] 

					sal_net = simulation.calculate_add('salaire_net', '2020')[0]

					impot = simulation.calculate_add('irpp', '2020')[0]

					sal_net_impose = sal_net - impot

					af = simulation.calculate_add('af', '2020')[0]
Recherche
Notes de politique publique: - Modulation des allocations familiales et plafonnement du quotient familial. ![image info](./docs/idep_afqf_1.png)
![image info](./docs/idep_afqf_2.png)
Notes de politique publique:
  • Réforme de la décote de l'impôt sur le revenu.
Mensualisation de l'ensemble du système socio-fiscal Français
### L'optimisation des couples de concubins avec enfant(s): - Un couple de concubin constitue deux foyers fiscaux. - Ils peuvent allouer chaque enfant (naturel) sur un des deux foyers fiscaux - Il existe une allocation optimale qui permet de minimiser l'impôt
Les couples de concubins avec enfant(s) (2 enfants)
25% des ménages n'optimisent pas.
Abaissement du plafond du quotient familial
## Intergenerational Mobility Measures IGE: $$IGE = Corr(log \; y_i , log \; y_i^p) \frac{SD(log \; y_i)}{SD(log \; y_i^p)}$$ Rank-Rank Slope: $$R_i = \alpha + \beta R_i^p + \epsilon_i$$ Absolute Upward Mobility: $$\mathbb{E}[R_i | R_i^p < 50] $$ Q1-Q5 (American Dream): $$\mathbb{E}[Q = 5 |Q^p = 1] $$ _____________________________ * $y_i$ is child's income; $y_i^p$ parents' income * $R_i$ child's percentile rank; $R_i$ parents' rank * $Q$ child's quintile rank; $Q_i$ parents' rank Note: IGE : intergenerational income elasticity * Captures the elasticity of child income with respect to parental income * An IGE of 0.5, for example, means that a 20 pct differ- ential in parental income translates into a 10 pct differential in child income. Rank-Rank Slope : * a$\alpha$ measures the expected rank of botom of the distribution children * $\beta$ correlation strenght between children and parents income.
Mobilité sociale en France
Compétences techniques
- Technicité en informatique dans le traitement de données complexes. - Capacité à aller chercher des données sous diverses formes (API, web-scrapping, jeux de données sous divers formats) - Grande maitrise de l'écosystème Python - Expérience dans la production de pipeline de données via le CASD - Maitrise des outils et process modernes en informatique (git, test unitaires, intégration continue) - Grand intérêt pour la data science (outils, ML prédictif, inférence causale)
Pratiques
Échantillon Démographique Permanent

Pratiques I:


						%%time
						import pandas as pd
						df_indiv = pd.read_csv(data_path + "FISC_INDIVIDU_2013.csv")
						

							Wall time: 2min 12s
						

						%%time
						import pandas as pd
						df_indiv = pd.read_csv(data_path + 
							"FISC_INDIVIDU_2013.feather")
						

							Wall time: 2.36s

Pratiques 2:


						from select_observations import select_individuals
						from geographical_units import populate_df_with_geo_info as gu
						from metrics import q1q5		

						id_diff_children = select_individuals(methodology=2,
							reference_year=2011, target_year=2015,
							left_household=False, age_min_max=(20,25))
						df_result = q1q5(df_result.Y_children, df_result.Y_pere,
							group= df_result["Zone d'emploi"],
							within=True, 
							by_group=True,
							min_obs_to_drop=10)

Pratiques 2:


						print(df_result)
Zone d'emploi Q1Q5 N_obs
50 0.13 141
51 0.17 139
53 0.12 157

Open Science

  • Devoir citoyen du chercheur
  • Gain en productivité

Participation au projet Cascad, premier article certifié reproductible sur données administratives/confidentielles.

### Motivations: - Échanger avec d'autres utilisateurs de l'EDP - Contribuer au site des utilisateurs de l'EDP - Publier recherche en cours - Investiguer/expliquer les causes de la diminution de la fécondité en France
Recherche
- Investiguer la baisse de la fécondité en France depuis 2009 - Triple différérences pour les ménages touchés par la double réforme AF/QF - Décision de fécondité en fonction de la stabilité économique d'un ménage - Utilisation de données massives pour évaluer l'impact de la fourniture de services publics liés à l'enfance