{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Iris Stalder","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/iris-stalder\/","title":"Imposition sur le revenu effectif ou hypoth\u00e9tique? &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"sae0KzrKdI\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-reelle-ou-theorique\/\">Imposition sur le revenu effectif ou hypoth\u00e9tique?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-reelle-ou-theorique\/embed\/#?secret=sae0KzrKdI\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Imposition sur le revenu effectif ou hypoth\u00e9tique?\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"sae0KzrKdI\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Les personnes travaillant \u00e0 temps partiel contribuent moins au budget de l'\u00c9tat que celles travaillant \u00e0 temps plein - celles qui gagnent moins paient moins d'imp\u00f4ts. En raison de la progressivit\u00e9 des bar\u00e8mes, l'\u00e9conomie d'imp\u00f4t est toutefois plus que proportionnelle, car les imp\u00f4ts baissent plus fortement que le revenu. Dans le pr\u00e9sent article, Andrea Opel se demande si le droit fiscal peut et doit r\u00e9agir \u00e0 la \"tendance au temps partiel\" et examine les solutions actuellement discut\u00e9es."}