*********** simulation de l'irpp *********** choix de l'année de simulation dans do_appel_parametres *********** Choix du répertoire racine dans do_appel_parametres (à exécuter en premier) clear set mem 500m set more off /******** appel des paramètres*/ do Programmes/do_appel_parametres /******** appel des variables*/ use Fichiers/indiv_demo_$annee, clear keep id_indiv pondv decl conj pac marie nenf nenfmaj nadul age nbh sal_irpp nonsal_irpp chom_irpp pension_irpp change p1 sort id_indiv merge id_indiv using Fichiers/indiv_rev_$annee drop _merge rfin* rfon* yk* sort id_indiv merge id_indiv using Fichiers/indiv_conj_$annee drop _merge sort id_indiv merge id_indiv using Fichiers/indiv_ded_$annee keep id_indiv pondv decl conj pac marie nenf nenfmaj nadul age nbh y_irpp_foy y_irpp sal_irpp nonsal_irpp nonsal_irpp_foy nonsalexo_irpp_foy sal_irpp_conj nonsal_irpp_conj chom_irpp pension_irpp_foy pension_irpp sal_irpp_conj chom_irpp_conj pension_irpp_conj sal_irpp_pac chom_irpp_pac pension_irpp_pac rfon*foy rfin*foy age_conj seul_enf_irpp seul_enfmaj_irpp frais_prof* pens_alim* def* ded* red* change p1 sort id_indiv gen calage=0 /****************phase 1: calcul du revenu imposable*/ /*********phase 1-1: revenu brut global = somme des revenus catégoriels imposables*/ /***salaires et allocations chômage imposables*/ gen salchom_imp=max(min(sal_irpp+chom_irpp-min(max($tx_abt_sal*(sal_irpp+chom_irpp),$min_abtsal),$max_abtsal),sal_irpp+chom_irpp-frais_prof),0) replace salchom_imp=salchom_imp+max(min(sal_irpp_conj+chom_irpp_conj-min(max($tx_abt_sal*(sal_irpp_conj+chom_irpp_conj),$min_abtsal),$max_abtsal),sal_irpp_conj+chom_irpp_conj-frais_prof_conj),0) replace salchom_imp=salchom_imp+max(sal_irpp_pac+chom_irpp_pac-min(max($tx_abt_sal*(sal_irpp_pac+chom_irpp_pac),$min_abtsal),$max_abtsal),0) /***pensions de retraite imposables*/ gen pension_imp=max(pension_irpp_foy-min(max($tx_abt_sal*pension_irpp_foy,min($tx_abt_sal*pension_irpp,$min_abtpen)+min($tx_abt_sal*pension_irpp_conj,$min_abtpen)+min($tx_abt_sal*pension_irpp_pac,$min_abtpen)),$max_abtpen),0) /***revenus non salariés imposables*/ gen nonsal_imp=nonsal_irpp_foy-nonsalexo_irpp_foy /***revenus fonciers imposables*/ gen rfon_imp=(1-$abt_micro_fon)*rfon_micro_irpp_foy+cond(rfon_normal_irpp_foy-rfon_defcat_foy>0,cond(rfon_normal_irpp_foy-rfon_defcat_foy-rfon_defglo_foy>0,cond(rfon_normal_irpp_foy-rfon_defcat_foy-rfon_defglo_foy-rfon_defcat_ant_foy>0,rfon_normal_irpp_foy-rfon_defcat_foy-rfon_defglo_foy-rfon_defcat_ant_foy,0),rfon_normal_irpp_foy-rfon_defcat_foy-rfon_defglo_foy),-rfon_defglo_foy) replace rfon_imp=rfon_imp+(1-$abt_micro_fon)*rfon_micro_irpp_foy /***revenus financiers imposables*/ gen rfin_imp=max(rfin_av_bar_irpp_foy-$abt_av*(nadul-nenfmaj),0) replace rfin_imp=rfin_imp+max(rfin_div_bar_irpp_foy*(1-$tx_abt_rcm)-$abt_rcm*(nadul-nenfmaj),0) replace rfin_imp=rfin_imp+rfin_int_bar_irpp_foy /***calcul du revenu brut global*/ gen rbg_irpp=salchom_imp+pension_imp+nonsal_imp+rfon_imp+rfin_imp+pens_alim_rec_foy /***déficits globaux années antérieures*/ replace rbg_irpp=max(rbg_irpp-defglo_ant_foy,0) /*********phase 1-2: revenu imposable = revenu brut global - charges déductibles*/ /** csg déductible sur revenus du capital*/ gen csg_yk_ded=$tx_csg_ded_rk*(rfin_bar_irpp_foy+rfon_irpp_foy) gen rimp_irpp=max(rbg_irpp-csg_yk_ded,0) /** pensions alimentaires versées*/ replace rimp_irpp=max(rimp_irpp-pens_alim_ver_foy,0) /** déductions épargne retraite*/ replace rimp_irpp=max(rimp_irpp-ded_epar_ret_foy,0) /** abattement spécial personnes âgées*/ gen abt_pers_age=$abt_pers_age*(cond(age>=65,1,0)+marie*cond(age_conj>=65,1,0))*(cond(rimp_irpp<=$plaf_pers_age1,1,0)+0.5*cond(rimp_irpp>$plaf_pers_age1,cond(rimp_irpp<=$plaf_pers_age2,1,0),0)) replace rimp_irpp=max(rimp_irpp-abt_pers_age,0) /*********phase 1-3: revenu fiscal de référence = revenu imposable + revenus PL et PV + certaines déductions*/ gen rfr_irpp=rimp_irpp+rfin_pv_irpp_foy+rfin_pl_irpp_foy+abt_pers_age+nonsalexo_irpp_foy /***************phase 2: calcul de l'impôt brut (quotient familal, barème, décôte)*/ /********phase 2-1: calcul du nombre de parts de quotient familial*/ gen nbp0=nadul-nenfmaj gen nbp_enf=0.5*cond(nenf+nenfmaj>=1,1,0)+0.5*cond(nenf+nenfmaj>=2,1,0)+1*cond(nenf+nenfmaj>=3,1,0)*(nenf+nenfmaj-2) gen nbp_seul=0.5*cond(seul_enf_irpp==1,1,cond(seul_enfmaj_irpp==1,1,0)) gen nbp=nbp0+nbp_enf+nbp_seul /*******phase 2-2: calcul de l'impôt barème avec et sans enfants*/ /**impôt barème sans enfants*/ gen rpp0=rimp_irpp/nbp0 gen irpp_bar0=$txmarg1*max(min(rpp0-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp0-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp0-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp0-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp0-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp0-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp0-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp0-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp0-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp0-$tranche10,0) replace irpp_bar0=nbp0*irpp_bar0 /**impôt barème avec enfants*/ gen rpp=rimp_irpp/nbp gen irpp_bar=$txmarg1*max(min(rpp-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp-$tranche10,0) replace irpp_bar=nbp*irpp_bar /*******phase 2-3: application du plafonnement des effets du quotient familial*/ gen reduc_qf0=irpp_bar0-irpp_bar gen plaf_qf=$plaf_qf*(nbp-nbp0)*2 replace plaf_qf=$plaf_qf_parentisole+$plaf_qf*(nbp-nbp0-1)*2 if seul_enf_irpp==1 replace plaf_qf=$plaf_qf_persseule if seul_enfmaj_irpp==1 gen reduc_qf=min(reduc_qf0,plaf_qf)*cond(seul_enfmaj_irpp==1,0,1) gen reduc_enfmaj=min(reduc_qf0,plaf_qf)*cond(seul_enfmaj_irpp==1,1,0) gen irpp_ds=irpp_bar0-reduc_qf-reduc_enfmaj /*******phase 2-4: autres réductions dr droits simples (demi part supplémentaires etc.)*/ egen masse_irpp_ds=total(irpp_ds*decl*pondv/1000000000) gen reduc_ds=0 replace reduc_ds=irpp_ds*$masse_reduc_ds/masse_irpp_ds if calage==$calagecn replace irpp_ds=irpp_ds-reduc_ds /********phase 2-5: application de la décôte*/ gen decote_irpp=0 replace decote_irpp=min(irpp_ds,($param_decote-irpp_ds)/2) if irpp_ds<$param_decote gen irpp_brut=max(irpp_ds-decote_irpp,0) /***************phase 3: calcul de l'impôt net (réductions d'impôt, plus-values)*/ gen irpp_net=max(irpp_brut-reduc_irpp_foy,0) gen irpp_pv_foy=$tx_pv*rfin_pv_normal_irpp_foy+$tx_pv1*rfin_pv_options1_irpp_foy+$tx_pv2*rfin_pv_options2_irpp_foy+$tx_pv*rfin_pv_pro_irpp_foy gen irpp_tot=irpp_net+irpp_pv_foy /***************phase 4: réduction d'impôt pour changement de statut matrimonial*/ /********phase 4-1: calcul de l'impôt correspondant à la première déclaration*/ /***phase 4-1-1: barème*/ gen rpp1=p1*rpp gen irpp_bar1=$txmarg1*max(min(rpp1-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp1-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp1-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp1-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp1-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp1-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp1-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp1-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp1-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp1-$tranche10,0) replace irpp_bar1=nbp*irpp_bar1 /***phase 4-1-2: plafonnement du quotient familial*/ replace rpp0=p1*rpp0 gen irpp_bar10=$txmarg1*max(min(rpp0-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp0-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp0-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp0-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp0-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp0-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp0-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp0-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp0-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp0-$tranche10,0) replace irpp_bar10=nbp0*irpp_bar10 gen reduc_qf1=irpp_bar10-irpp_bar1 gen reduc_qf_plaf1=min(reduc_qf1,plaf_qf) gen irpp_ds1=irpp_bar10-reduc_qf_plaf1 /***phase 4-1-3: décôte*/ gen decote_irpp1=0 replace decote_irpp1=min(irpp_ds1,($param_decote-irpp_ds1)/2) if irpp_ds1<$param_decote gen irpp_brut1=max(irpp_ds1-decote_irpp1,0) /********phase 4-2: calcul de l'impôt correspondant à la seconde déclaration*/ /***phase 4-2-1: nombre de parts de la seconde déclaration*/ gen nbp02=nbp0 replace nbp02=1 if nbp0==2 & change==1 replace nbp02=2 if nbp0==1 & change==1 gen nbp2=nbp-nbp0+nbp02 /***phase 4-2-2: revenu imposable de la seconde déclaration*/ gen rimp2=(1-p1)*rimp_irpp replace rimp2=(1-p1)*rimp_irpp/2 if nbp0==2 & change==1 replace rimp2=(1-p1)*rimp_irpp*2 if nbp0==1 & change==1 /***phase 4-2-3: barème*/ gen rpp2=rimp2/nbp2 gen irpp_bar2=$txmarg1*max(min(rpp2-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp2-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp2-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp2-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp2-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp2-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp2-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp2-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp2-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp2-$tranche10,0) replace irpp_bar2=nbp2*irpp_bar2 /***phase 4-2-4: plafonnement du quotient familial*/ replace rpp0=rimp2/nbp02 gen irpp_bar20=$txmarg1*max(min(rpp0-$tranche1,$tranche2-$tranche1),0)+$txmarg2*max(min(rpp0-$tranche2,$tranche3-$tranche2),0)+$txmarg3*max(min(rpp0-$tranche3,$tranche4-$tranche3),0)+$txmarg4*max(min(rpp0-$tranche4,$tranche5-$tranche4),0)+$txmarg5*max(min(rpp0-$tranche5,$tranche6-$tranche5),0)+$txmarg6*max(min(rpp0-$tranche6,$tranche7-$tranche6),0)+$txmarg7*max(min(rpp0-$tranche7,$tranche8-$tranche7),0)+$txmarg8*max(min(rpp0-$tranche8,$tranche9-$tranche8),0)+$txmarg9*max(min(rpp0-$tranche9,$tranche10-$tranche9),0)+$txmarg10*max(rpp0-$tranche10,0) replace irpp_bar20=nbp02*irpp_bar20 gen reduc_qf2=irpp_bar20-irpp_bar2 gen reduc_qf_plaf2=min(reduc_qf2,plaf_qf) gen irpp_ds2=irpp_bar20-reduc_qf_plaf2 /***phase 4-2-5: décôte*/ gen decote_irpp2=0 replace decote_irpp2=min(irpp_ds2,($param_decote-irpp_ds2)/2) if irpp_ds2<$param_decote gen irpp_brut2=max(irpp_ds2-decote_irpp2,0) /********phase 4-3: calcul de la réduction d'impôt correspondante*/ gen reduc_double_dec=0 replace reduc_double_dec=irpp_brut-irpp_brut1-irpp_brut2*2 if nbp0==2 & change==1 replace reduc_double_dec=irpp_brut-irpp_brut1-irpp_brut2/2 if nbp0==1 & change==1 replace reduc_double_dec=max(reduc_double_dec,0) /********phase 4-4: calcul du nouvel impôt net*/ replace irpp_net=max(irpp_brut-reduc_irpp_foy-$reduc_doub_dec*reduc_double_dec,0) replace irpp_tot=irpp_net+irpp_pv_foy /****************phase 5: calcul d'un irpp catégoriel et d'un irpp individuel*/ /*******phase 5-1: attribution de l'irpp barème à chaque catégorie de revenus*/ replace rfon_imp=max(rfon_imp,0) replace nonsal_imp=max(nonsal_imp,0) gen rbc_irpp=salchom_imp+pension_imp+nonsal_imp+rfon_imp+rfin_imp+pens_alim_rec_foy gen irpp_cat=irpp_net+reduc_qf gen irpp_sal=irpp_cat*(salchom_imp/rbc_irpp)*sal_irpp/(sal_irpp+sal_irpp_conj+sal_irpp_pac+chom_irpp+chom_irpp_conj+chom_irpp_pac) replace irpp_sal=0 if rbg_irpp==0 | sal_irpp==0 gen irpp_chom=irpp_cat*(salchom_imp/rbc_irpp)*chom_irpp/(sal_irpp+sal_irpp_conj+sal_irpp_pac+chom_irpp+chom_irpp_conj+chom_irpp_pac) replace irpp_chom=0 if rbg_irpp==0 | chom_irpp==0 gen irpp_pens=irpp_cat*(pension_imp/rbc_irpp)*pension_irpp/pension_irpp_foy replace irpp_pens=0 if rbg_irpp==0 | pension_irpp==0 gen irpp_nonsal=irpp_cat*(nonsal_imp/rbc_irpp)*nonsal_irpp/nonsal_irpp_foy replace irpp_nonsal=0 if rbg_irpp==0 | nonsal_irpp==0 gen irpp_rfon=irpp_cat*(rfon_imp/rbc_irpp)*1/(1+marie) replace irpp_rfon=0 if rbg_irpp==0 | rfon_irpp==0 | pac==1 gen irpp_rfin=irpp_cat*(rfin_imp/rbc_irpp)*1/(1+marie) replace irpp_rfin=0 if rbg_irpp==0 | rfin_irpp==0 | pac==1 gen irpp_pens_alim=irpp_cat*pens_alim_rec/rbc_irpp replace irpp_pens_alim=0 if rbg_irpp==0 | pens_alim_rec==0 gen irpp_pv=irpp_pv_foy*1/(1+marie) replace irpp_pv=0 if pac==1 /*******phase 5-2: irpp et qf individuel*/ gen irpp=irpp_sal+irpp_chom+irpp_pens+irpp_nonsal+irpp_rfon+irpp_rfin+irpp_pv gen qf=reduc_qf/(1+marie) replace qf=0 if pac==1 gen qf_prop=0 replace qf_prop=reduc_qf*irpp/(irpp_tot+reduc_qf) if reduc_qf>0 & pac==1 /********************************phase 6: calcul de la ppe*/ /**************phase 6-1: calcul du revenu d'activité individuel au sens PPE*/ gen ya_ppe=sal_irpp+nonsal_irpp/(1-$tx_abt_sal) gen ya_ppe_pt=ya_ppe if nbh>=$nbh_pt | ya_ppe==0 replace ya_ppe_pt=ya_ppe*$nbh_pt/nbh if nbh<$nbh_pt /***************phase 6-2: formule de base en fonction du revenu d'activité individuel*/ gen ppe_ind=0 if ya_ppe<$seuil_ppe_min replace ppe_ind=$tx_ppe*ya_ppe_pt if ya_ppe>=$seuil_ppe_min & ya_ppe_pt<=$seuil_ppe replace ppe_ind=$tx_ret_ppe*($seuil_ppe_max-ya_ppe_pt) if ya_ppe_pt>$seuil_ppe & ya_ppe_pt<=$seuil_ppe_max replace ppe_ind=0 if ya_ppe_pt>$seuil_ppe_max /***************phase 6-3: supplément couples mono-emploi*/ gen ya_ppe_conj=sal_irpp_conj+nonsal_irpp_conj/(1-$tx_abt_sal) replace ppe_ind=ppe_ind+$supp_ppe_coup if ya_ppe>=$seuil_ppe_min & ya_ppe_pt<=$seuil_ppe_coup & marie==1 & ya_ppe_conj<$seuil_ppe_min replace ppe_ind=$tx_ret_ppe_coup*($seuil_ppe_max_coup-ya_ppe_pt) if ya_ppe_pt>$seuil_ppe_coup & ya_ppe_pt<=$seuil_ppe_max_coup & marie==1 & ya_ppe_conj<$seuil_ppe_min /***************phase 6-4: supplément personnes à charge*/ gen ppe_enf=0 replace ppe_enf=$supp_ppe_enf*(nenf+nenfmaj) if ya_ppe>=$seuil_ppe_min & ya_ppe_pt<=$seuil_ppe_max & pac==0 & (ya_ppe_conj<$seuil_ppe_min | ya_ppe_conj>$seuil_ppe_max) replace ppe_enf=$supp_ppe_enf*(nenf+nenfmaj)/2 if ya_ppe>=$seuil_ppe_min & ya_ppe_pt<=$seuil_ppe_max & marie==1 & (ya_ppe_conj>=$seuil_ppe_min | ya_ppe_conj<=$seuil_ppe_max) replace ppe_enf=$supp_ppe_enf if ya_ppe>=$seuil_ppe_min & ya_ppe_pt>=$seuil_ppe_max & ya_ppe_pt<=$seuil_ppe_max_coup & marie==1 & ya_ppe_conj<$seuil_ppe_min /***phase 6-5: supplément parent isolé*/ replace ppe_enf=ppe_enf+$supp_ppe_enf if seul_enf_irpp==1 & ya_ppe>=$seuil_ppe_min & ya_ppe_pt<=$seuil_ppe_max replace ppe_enf=2*$supp_ppe_enf if seul_enf_irpp==1 & ya_ppe>=$seuil_ppe_min & ya_ppe_pt>$seuil_ppe_max & ya_ppe_pt<=$seuil_ppe_max_coup /***phase 6-6: proratisation et majoration pour temps partiel*/ replace ppe_ind=ppe_ind*nbh/$nbh_pt if nbh<$nbh_pt replace ppe_enf=ppe_enf*nbh/$nbh_pt if nbh<$nbh_pt gen ppe_tot=ppe_ind+ppe_enf gen ppe_brut=ppe_tot replace ppe_brut=ppe_brut+$maj_ppe_tp*ppe_tot if nbh<$nbh_pt/2 replace ppe_brut=(1-$maj_ppe_tp)*ppe_tot+$maj_ppe_tp*ppe_tot*$nbh_pt/nbh if nbh>=$nbh_pt/2 & nbh<$nbh_pt /****phase 6-7: plafonnement par rapport au rfr du foyer*/ replace ppe_brut=0 if (rfr_irpp>$seuil_rfr_ppe+$seuil_rfr_ppe_enf*(nbp-1) & nbp0==1) | (rfr_irpp>$seuil_rfr_ppe_coup+$seuil_rfr_ppe_enf*(nbp-2) & nbp0==2) replace ppe_ind=0 if (rfr_irpp>$seuil_rfr_ppe+$seuil_rfr_ppe_enf*(nbp-1) & nbp0==1) | (rfr_irpp>$seuil_rfr_ppe_coup+$seuil_rfr_ppe_enf*(nbp-2) & nbp0==2) replace ppe_enf=0 if (rfr_irpp>$seuil_rfr_ppe+$seuil_rfr_ppe_enf*(nbp-1) & nbp0==1) | (rfr_irpp>$seuil_rfr_ppe_coup+$seuil_rfr_ppe_enf*(nbp-2) & nbp0==2) replace ppe_tot=0 if (rfr_irpp>$seuil_rfr_ppe+$seuil_rfr_ppe_enf*(nbp-1) & nbp0==1) | (rfr_irpp>$seuil_rfr_ppe_coup+$seuil_rfr_ppe_enf*(nbp-2) & nbp0==2) /****phase 6-8; calcul de la restitution de ppe*/ gen ppe_brut_rest=max(ppe_brut-max(irpp,0),0) /*************phase 7: sauvegarde d'un fichier avec variables IRPP simulées*/ keep id_indiv pondv decl y_irpp_foy y_irpp rbg_irpp rimp_irpp rfr_irpp nbp nbp0 nbp_enf nbp_seul irpp_bar0 irpp_bar reduc_qf reduc_enfmaj reduc_ds irpp_ds decote_irpp irpp_brut reduc_irpp_foy reduc_double_dec irpp_net irpp_pv_foy irpp_tot irpp_sal irpp_chom irpp_pens irpp_nonsal irpp_rfon irpp_rfin irpp_pens_alim irpp_pv irpp qf qf_prop ppe_ind ppe_enf ppe_tot ppe_brut ppe_brut_rest rbc_irpp salchom_imp pension_imp nonsal_imp rfon_imp order id_indiv pondv decl y_irpp_foy y_irpp rbg_irpp rimp_irpp rfr_irpp nbp nbp0 nbp_enf nbp_seul irpp_bar0 irpp_bar reduc_qf reduc_enfmaj reduc_ds irpp_ds decote_irpp irpp_brut reduc_irpp_foy reduc_double_dec irpp_net irpp_pv_foy irpp_tot irpp_sal irpp_chom irpp_pens irpp_nonsal irpp_rfon irpp_rfin irpp_pens_alim irpp_pv irpp qf qf_prop ppe_ind ppe_enf ppe_tot ppe_brut ppe_brut_rest rbc_irpp salchom_imp pension_imp nonsal_imp rfon_imp compress sort id_indiv save Fichiers/indiv_irpp_$annee, replace