Mesure et incidence des dépenses fiscales au Québec

Nous étudions l’incidence des dépenses fiscales provenant des déductions sur le revenu imposable des particuliers accordées par les gouvernements fédéral et provincial au Québec. Utilisant des données originales pour l’année 1977, nous mesurons séparément les dépenses fiscales des deux niveaux de gouvernement. Nous considérons une vingtaine de déductions et une grille de vingt classes de revenus. Nous calculons et analysons plusieurs statistiques qui mesurent la progressivité de ces déductions. Nous trouvons, en particulier, que les dépenses fiscales du gouvernement fédéral sont sensiblement plus importantes que celles du gouvernement du Québec. De plus, les déductions sont en général régressives et les déductions accordées par le gouvernement fédéral sont nettement plus régressives que celles accordées par le gouvernement du Québec.We study the incidence of tax expenditures due to deductions from taxable income of individuals by the federal and provincial governments in Quebec. Using original data for the year 1977, we measure separately the tax expenditures of the two levels of government. We consider twenty deductions and a grid of twenty income brackets. We compute and analyze several statistics measuring the progressivity of the deductions. In particular, we find federal tax expenditures of the federal government to be appreciably more important than those of the provincial government. Further, deductions are generally regressive. Those granted by the federal government are sizably more regressive than those granted by the provincial government

Mesure et incidence des dépenses fiscales au Québec

We study the incidence of tax expenditures due to deductions from taxable income of individuals by the federal and provincial governments in Quebec. Using original data for the year 1977, we measure separately the tax expenditures of the two levels of government. We consider twenty deductions and a grid of twenty income brackets. We compute and analyze several statistics measuring the progressivity of the deductions. In particular, we find federal tax expenditures of the federal government to be appreciably more important than those of the provincial government. Further, deductions are generally regressive. Those granted by the federal government are sizably more regressive than those granted by the provincial government. Nous étudions l’incidence des dépenses fiscales provenant des déductions sur le revenu imposable des particuliers accordées par les gouvernements fédéral et provincial au Québec. Utilisant des données originales pour l’année 1977, nous mesurons séparément les dépenses fiscales des deux niveaux de gouvernement. Nous considérons une vingtaine de déductions et une grille de vingt classes de revenus. Nous calculons et analysons plusieurs statistiques qui mesurent la progressivité de ces déductions. Nous trouvons, en particulier, que les dépenses fiscales du gouvernement fédéral sont sensiblement plus importantes que celles du gouvernement du Québec. De plus, les déductions sont en général régressives et les déductions accordées par le gouvernement fédéral sont nettement plus régressives que celles accordées par le gouvernement du Québec.

Significant interaction between the nonprescription antihistamine diphenhydramine and the CYP2D6 substrate metoprolol in healthy men with high or low CYP2D6 activity

The prototype “classic” over-the-counter antihistamine diphenhydramine was shown to interact with the polymorphic P450 enzyme CYP2D6. This project was undertaken to investigate (1) whether diphenhydramine inhibits the biotransformation of the clinically relevant CYP2D6 substrate metoprolol in vitro and (2) whether this in vitro interaction results in a clinically significant pharmacokinetic and pharmacodynamic drug interaction in vivo. In vitro incubations were carried out with microsomes obtained from lymphoblastic cells transfected with CYP2D6 complementary deoxyribonucleic acid to determine the type and extent of inhibition. We then randomized 16 subjects with genetically determined high (extensive metabolizers) or low (poor metabolizers) CYP2D6 activity to receive metoprolol (100 mg) in the presence of steady-state concentrations of diphenhydramine or placebo. In vitro, diphenhydramine was a potent competitive inhibitor of metoprolol α-hydroxylation, exhibiting an inhibitory constant of 2 µmol/L and increasing the Michaelis-Menten constant of metoprolol sixfold. In vivo, diphenhydramine decreased metoprolol oral and nonrenal clearances twofold and metoprolol→α-hydroxymetoprolol partial metabolic clearance 2.5-fold in extensive metabolizers (all P .2). Although the hemodynamic response to metoprolol was unaltered by diphenhydramine in poor metabolizers (P > .05), metoprolol-related effects on heart rate, systolic blood pressure, and Doppler-derived aortic blood flow peak velocity were more pronounced and lasted significantly longer in extensive metabolizers receiving diphenhydramine compared with poor metabolizers and extensive metabolizers receiving placebo. We conclude that diphenhydramine inhibits the metabolism of metoprolol in extensive metabolizers, thereby prolonging the negative chronotropic and inotropic effects of the drug. Clinically relevant drug interactions may occur between diphenhydramine and many CYP2D6 substrates, particularly those with a narrow therapeutic index

Propositions diverses II : La forme des choses

This publication documents the second presentation of an event promoting creative activity in the region of Montérégie (the title’s reference to giving “shape to a thing” foregrounds the theme of creativity). It includes photographic reproductions of works by 15 artists (paintings, prints and photographs), which are presented alongside poems by 15 authors. In their brief curatorial text Lemay and Proulx suggest that the artists and writers capitalize on the similar sensorial experiences, as a means of addressing the following subjects: the body, the indistinct, accompaniment, the invisible, vibration and uprooting. Poems in French only. Brief biographical notes on artists and authors