Simplifie la formule de l'impôt sur le revenu restant à payer #8695

Job	Run time
build-and-test-conda	6m 31s
test-path-length	12s
build (ubuntu-20.04, 3.9.9, minimal)	1m 3s
build (ubuntu-20.04, 3.9.9, maximal)	1m 6s
build (ubuntu-20.04, 3.10.6, minimal)	1m 0s
build (ubuntu-20.04, 3.10.6, maximal)	1m 8s
test-python (ubuntu-20.04, 3.9.9, minimal)	20s
lint-files (maximal)	26s
test-python (ubuntu-20.04, 3.9.9, maximal)	1m 58s
test-api (maximal)	35s
test-yaml (10, 0, minimal)	2m 29s
test-python (ubuntu-20.04, 3.10.6, minimal)	1m 56s
test-yaml (10, 0, maximal)	2m 24s
test-python (ubuntu-20.04, 3.10.6, maximal)	1m 58s
test-yaml (10, 1, minimal)	2m 59s
test-yaml (10, 1, maximal)	2m 59s
test-yaml (10, 2, minimal)	3m 4s
test-yaml (10, 2, maximal)	3m 31s
test-yaml (10, 3, minimal)	2m 48s
test-yaml (10, 3, maximal)	2m 33s
test-yaml (10, 4, minimal)	2m 27s
test-yaml (10, 4, maximal)	2m 22s
test-yaml (10, 5, minimal)	2m 54s
test-yaml (10, 5, maximal)	2m 59s
test-yaml (10, 6, minimal)	3m 40s
test-yaml (10, 6, maximal)	3m 55s
test-yaml (10, 7, minimal)	3m 50s
test-yaml (10, 7, maximal)	4m 3s
test-yaml (10, 8, minimal)	4m 1s
test-yaml (10, 8, maximal)	3m 54s
test-yaml (10, 9, minimal)	2m 51s
test-yaml (10, 9, maximal)	3m 0s
test-on-windows	0s
check-version-and-changelog	0s
check-for-functional-changes	0s
deploy	0s
publish-to-conda	0s
	1h 20m 56s

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