~/data/ipp/

Taux supérieur d’IR

All

bareme_ir %>%
  mutate(marginal_top = pmax(taux_marginaux_tranches.tranche_1,
                            taux_marginaux_tranches.tranche_2,
                            taux_marginaux_tranches.tranche_3,
                            taux_marginaux_tranches.tranche_4,
                            taux_marginaux_tranches.tranche_5,
                            taux_marginaux_tranches.tranche_6,
                            taux_marginaux_tranches.tranche_7,
                            taux_marginaux_tranches.tranche_8,
                            taux_marginaux_tranches.tranche_9,
                            taux_marginaux_tranches.tranche_10,
                            taux_marginaux_tranches.tranche_11,
                            taux_marginaux_tranches.tranche_12,
                            taux_marginaux_tranches.tranche_13,
                            taux_marginaux_tranches.tranche_14, 
                            na.rm = T)) %>%
  select(date, marginal_top) %>%
  ggplot() + geom_line(aes(x = date, y = marginal_top)) +
  scale_color_manual(values = viridis(4)[1:3]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2025, 5) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.6),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 80, 5),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Tax Rate (%)") + xlab("")

1980-

bareme_ir %>%
  mutate(marginal_top = pmax(taux_marginaux_tranches.tranche_1,
                            taux_marginaux_tranches.tranche_2,
                            taux_marginaux_tranches.tranche_3,
                            taux_marginaux_tranches.tranche_4,
                            taux_marginaux_tranches.tranche_5,
                            taux_marginaux_tranches.tranche_6,
                            taux_marginaux_tranches.tranche_7,
                            taux_marginaux_tranches.tranche_8,
                            taux_marginaux_tranches.tranche_9,
                            taux_marginaux_tranches.tranche_10,
                            taux_marginaux_tranches.tranche_11,
                            taux_marginaux_tranches.tranche_12,
                            taux_marginaux_tranches.tranche_13,
                            taux_marginaux_tranches.tranche_14, 
                            na.rm = T)) %>%
  select(date, marginal_top) %>%
  filter(date >= as.Date("1980-01-01")) %>%
  ggplot() + geom_line(aes(x = date, y = marginal_top)) +
  scale_color_manual(values = viridis(4)[1:3]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2025, 5) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.6),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 80, 5),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Tax Rate (%)") + xlab("")