Key concepts

This section presents the key concepts required to have a good understanding of OpenFisca, without being too technical.

The first entries are dedicated to the definitions of the structure of OpenFisca:

• Tax and Benefit System as the matrix of the software

• Variables

• Parameters

• Person, entities, role

• Periods, Instants

The last sections present different applications of OpenFisca.

• Simulation, Computation

• Reforms

We use the French legislation to illustrate these concepts. French names are kept as they are.