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fiscal_flat_tax_vs_bareme

Read-onlyIdempotent

PFU (flat tax) vs barème progressif — Compare l'imposition d'un revenu du capital au PFU (12,8 % IR + PS) vs à l'option barème (case 2OP : abattement 40 % dividendes, CSG 6,8 % déductible, IR marginal), et dit quelle option est la plus favorable. Taux PS 2026 par nature (18,6 % mobilier, 17,2 % AV/immo). Version stateless. (sources: CGI art. 200 A (PFU + option 2OP) ; CGI art. 158-3-2° (abattement 40 %) ; CGI art. 154 quinquies (CSG déductible) ; LFSS 2026 art. 12 (PS par nature))

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
partsNoParts de quotient familial.
montantYesMontant du revenu / gain (€).
situationNoSituation familiale.Célibataire
av_encoursNoPour av_plus8ans : encours total des primes (détermine le taux réduit 7,5 % vs 12,8 %) (€).
type_revenuYesNature du revenu du capital.
revenu_net_imposableYesRevenu net imposable du foyer HORS ce revenu (€) — détermine la TMI pour l'option barème.

Schema Changelog

Changes observed during successful MCP inspections.

  1. Added

TDQS

A4.3/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Beyond the readOnly and idempotent annotations, the description adds meaningful behavioral detail: the tax rates involved, the 40% dividend allowance, the deductible CSG, the 2026 social contribution rates by type, and the stateless nature of the computation. It does not contradict the annotations and gives useful context without overclaiming.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The description is dense but efficient: the core comparison and decision outcome are front-loaded, followed by the relevant rates and statutory sources. Every clause carries information needed for a tax tool, though the source citations could arguably be moved to metadata without losing agent-facing value.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a complex tax comparison with no output schema, the description provides the essential context: the regime options, the applicable rates, the legal bases, and the expected conclusion of which option is more favorable. It could more explicitly state the output shape or edge-case exclusions, but the information provided is sufficient for correct invocation.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so the baseline is 3. The description adds value by explaining the tax logic that links parameters: PFU at 12.8% IR plus social contributions, the 40% dividend allowance, and how the option barème interacts with marginal IR and the taxable income. This enriches understanding of type_revenu and montant beyond the schema.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description states a clear, specific task: compare capital income taxation under PFU flat tax versus the progressive barème option and identify the more favorable option. It is unambiguous about the resource and the output, and it is clearly distinct from sibling tax tools by its comparative scope.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

The description makes the intended use case clear: it is for capital income where both PFU and the barème option apply. It does not explicitly name sibling alternatives or state exclusions, but the subject is narrow enough that the agent can infer when to select this tool.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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