20 research outputs found
Une analyse des taux marginaux effectifs dâimposition au QuĂ©bec
Cet article dresse un portrait de la situation des taux marginaux effectifs dâimposition (TMEI) sur le revenu de travail au QuĂ©bec. Il vise Ă permettre une meilleure comprĂ©hension de lâimpact des politiques gouvernementales sur le comportement des agents Ă©conomiques sur le marchĂ© de la main-dâoeuvre. Ă lâaide dâun modĂšle de microsimulation comptable reproduisant les systĂšmes dâimpĂŽts et de transferts au QuĂ©bec pour 2002, nous mesurons les TMEI qui rĂ©sultent de lâinteraction des mĂ©canismes de perception et de redistribution. En outre, nous en Ă©valuons la rĂ©partition au sein de la population. Lâanalyse de ces taux dĂ©montre, entre autres, que la politique familiale du gouvernement, dont lâaide est ciblĂ©e vers les familles Ă faible revenu, engendre des TMEI Ă©levĂ©s attribuables Ă la rĂ©duction gĂ©nĂ©ralement rapide des transferts avec le revenu de travail Ainsi, plus du quart des chefs de famille monoparentale ont un TMEI pouvant atteindre, et mĂȘme excĂ©der, 80 %. Quant aux familles biparentales, elles font majoritairement face Ă un TMEI qui approche 50 %. Nous montrons lâimportance de tenir compte de lâhĂ©tĂ©rogĂ©nĂ©itĂ©, Ă la fois selon les types de familles et selon les niveaux de revenu, de maniĂšre Ă bien Ă©valuer la variabilitĂ© des TMEI Ă travers la population.This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims in part to provide a better understanding of the impact of tax policy on the labour market and saving behavior of agents. Using an accounting micro-simulation model that incorporates the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia, that family policy, whose assistance is targeted towards low to medium income families, generates high levels of EMTRs ascribable to the generally rapid reduction of transfers as income increases. More than a quarter of the heads of single-parent households face an EMTR that can reach, and even exceed, 80%. As for the two-parent families, they mostly face EMTRs of around 50%. We finally show the importance of accounting for EMTR heterogeneity, both with respect to family types and income levels, in order to assess properly the variability of EMTRs in the population
Une analyse des taux marginaux effectifs d'imposition au Québec
Cet article dresse un portrait de la situation des taux marginaux effectifs d'imposition (TMEI) sur le revenu de travail au QuĂ©bec. Il vise Ă permettre une meilleure comprĂ©hension de l'impact des politiques gouvernementales sur le comportement des agents Ă©conomiques. Ă l'aide d'un modĂšle de microsimulation comptable reproduisant les systĂšmes d'impĂŽts et de transferts au QuĂ©bec pour 2002, nous mesurons les TMEI qui rĂ©sultent de l'interaction des mĂ©canismes de perception et de redistribution. En outre, nous en Ă©valuons la rĂ©partition au sein de la population. L'analyse de ces taux dĂ©montre, entre autres, que la politique familiale du gouvernement, dont l'aide est ciblĂ©e vers les familles Ă faible revenu, engendre des TMEI Ă©levĂ©s attribuables Ă la rĂ©duction gĂ©nĂ©ralement rapide des transferts avec le revenu de travail. Ainsi, plus du quart des chefs de famille monoparentale ont un TMEI pouvant atteindre, et mĂȘme excĂ©der, 80%. Quant aux familles biparentales, elles font majoritairement face Ă un TMEI qui approche 50%. Nous montrons l'importance de tenir compte de l'hĂ©tĂ©rogĂ©nĂ©itĂ©, Ă la fois selon les types de familles et selon les niveaux de revenu, de maniĂšre Ă bien Ă©valuer la variabilitĂ© des TMEI Ă travers la population
Une analyse des taux marginaux effectifs dâimposition au QuĂ©bec
This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims in part to provide a better understanding of the impact of tax policy on the labour market and saving behavior of agents. Using an accounting micro-simulation model that incorporates the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia, that family policy, whose assistance is targeted towards low to medium income families, generates high levels of EMTRs ascribable to the generally rapid reduction of transfers as income increases. More than a quarter of the heads of single-parent households face an EMTR that can reach, and even exceed, 80%. As for the two-parent families, they mostly face EMTRs of around 50%. We finally show the importance of accounting for EMTR heterogeneity, both with respect to family types and income levels, in order to assess properly the variability of EMTRs in the population. Cet article dresse un portrait de la situation des taux marginaux effectifs dâimposition (TMEI) sur le revenu de travail au QuĂ©bec. Il vise Ă permettre une meilleure comprĂ©hension de lâimpact des politiques gouvernementales sur le comportement des agents Ă©conomiques sur le marchĂ© de la main-dâoeuvre. Ă lâaide dâun modĂšle de microsimulation comptable reproduisant les systĂšmes dâimpĂŽts et de transferts au QuĂ©bec pour 2002, nous mesurons les TMEI qui rĂ©sultent de lâinteraction des mĂ©canismes de perception et de redistribution. En outre, nous en Ă©valuons la rĂ©partition au sein de la population. Lâanalyse de ces taux dĂ©montre, entre autres, que la politique familiale du gouvernement, dont lâaide est ciblĂ©e vers les familles Ă faible revenu, engendre des TMEI Ă©levĂ©s attribuables Ă la rĂ©duction gĂ©nĂ©ralement rapide des transferts avec le revenu de travail Ainsi, plus du quart des chefs de famille monoparentale ont un TMEI pouvant atteindre, et mĂȘme excĂ©der, 80 %. Quant aux familles biparentales, elles font majoritairement face Ă un TMEI qui approche 50 %. Nous montrons lâimportance de tenir compte de lâhĂ©tĂ©rogĂ©nĂ©itĂ©, Ă la fois selon les types de familles et selon les niveaux de revenu, de maniĂšre Ă bien Ă©valuer la variabilitĂ© des TMEI Ă travers la population.
Une analyse des taux marginaux effectifs d'imposition au Québec
Cet article dresse un portrait de la situation des taux marginaux effectifs d'imposition (TMEI) sur le revenu de travail au QuĂ©bec. Il vise Ă permettre une meilleure comprĂ©hension de l'impact des politiques gouvernementales sur le comportement des agents Ă©conomiques. Ă l'aide d'un modĂšle de microsimulation comptable reproduisant les systĂšmes d'impĂŽts et de transferts au QuĂ©bec pour 2002, nous mesurons les TMEI qui rĂ©sultent de l'interaction des mĂ©canismes de perception et de redistribution. En outre, nous en Ă©valuons la rĂ©partition au sein de la population. L'analyse de ces taux dĂ©montre, entre autres, que la politique familiale du gouvernement, dont l'aide est ciblĂ©e vers les familles Ă faible revenu, engendre des TMEI Ă©levĂ©s attribuables Ă la rĂ©duction gĂ©nĂ©ralement rapide des transferts avec le revenu de travail. Ainsi, plus du quart des chefs de famille monoparentale ont un TMEI pouvant atteindre, et mĂȘme excĂ©der, 80%. Quant aux familles biparentales, elles font majoritairement face Ă un TMEI qui approche 50%. Nous montrons l'importance de tenir compte de l'hĂ©tĂ©rogĂ©nĂ©itĂ©, Ă la fois selon les types de familles et selon les niveaux de revenu, de maniĂšre Ă bien Ă©valuer la variabilitĂ© des TMEI Ă travers la population.Taux d'imposition, fiscalitĂ©, microsimulation, politique familiale
The Impact of Antihypertensive Drugs on the Number and Risk of Death, Stroke and Myocardial Infarction in the United States
Estimating the value of medical innovation is a continual challenge. In this research, we quantify the impact of antihypertensive therapy on U.S. blood pressures, risk and number of heart attacks, strokes, and deaths. We also consider the potential for further improvements. We estimate the value of innovation using equations relating blood pressure to adverse outcomes from the Framingham Heart Study. Our results show that without antihypertensive therapy, 1999-2000 average blood pressure for the U.S. population age 40 plus would have been 10-13 percent higher. 86,000 excess premature deaths from cardiovascular disease (2001), and 833,000 hospital discharges for stroke and heart attacks (2002) would have occurred. Life expectancy would be 0.5 (men) and 0.4 (women) years lower. At guideline care, there would have been 89,000 fewer premature deaths (2001) and 420,000 fewer hospital discharges for stroke and heart attack (2002) than observed. Our analysis suggests that antihypertensive therapy has had a significant impact on cardiovascular health outcomes but that mortality gains would have been approximately twice as high if guideline care had been achieved for all.
An Analysis of Effective Marginal Tax Rates in Quebec
This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims at allowing a better understanding of the impact of tax policy on the behavior of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia, that family policy, whose assistance is targeted towards low-income families, generates high levels of EMTRs ascribable to the generally fast reduction of transfers as income increases. More than a quarter of heads of single-parent households face an EMTR which can reach, and even exceed, 80%. As for the two-parent families, they mostly face EMTRs of around 50%. We show the importance of accounting for EMTR heterogeneity, both with respect to types of families and levels of incomes, as well as evaluating the variability of EMTRs in the population
A united statement of the global chiropractic research community against the pseudoscientific claim that chiropractic care boosts immunity.
BACKGROUND: In the midst of the coronavirus pandemic, the International Chiropractors Association (ICA) posted reports claiming that chiropractic care can impact the immune system. These claims clash with recommendations from the World Health Organization and World Federation of Chiropractic. We discuss the scientific validity of the claims made in these ICA reports. MAIN BODY: We reviewed the two reports posted by the ICA on their website on March 20 and March 28, 2020. We explored the method used to develop the claim that chiropractic adjustments impact the immune system and discuss the scientific merit of that claim. We provide a response to the ICA reports and explain why this claim lacks scientific credibility and is dangerous to the public. More than 150 researchers from 11 countries reviewed and endorsed our response. CONCLUSION: In their reports, the ICA provided no valid clinical scientific evidence that chiropractic care can impact the immune system. We call on regulatory authorities and professional leaders to take robust political and regulatory action against those claiming that chiropractic adjustments have a clinical impact on the immune system
An Analysis of Effective Marginal Tax Rates in Quebec
This article draws a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims to improve the understanding of the impact of tax policy on the behaviour of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in 2002 in Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia , that family policy, whose assistance is targeted toward low-income families, generates high levels of EMTRs ascribable to the generally fast reduction of transfers as income increases. More than a quarter of heads of single-parent households face an EMTR that can reach, and even exceed, 80 percent. As for two-parent families, they mostly face EMTRs of around 50 percent. We show the importance of accounting for EMTR heterogeneity, both with respect to types of families and levels of incomes, as well as evaluating the variability of EMTRs in the population.
Le pluralisme juridique en contexte atikamekw nehirowisiw dans le secteur pénal et la protection de la jeunesse
Ă partir de lâĂ©tude de cas de trois communautĂ©s atikamekw nehirowisiwok au QuĂ©bec, nous prĂ©sentons dans cet article un schĂ©ma dâintelligibilitĂ© des interactions entre droit autochtone et droit Ă©tatique dans le champ des conflictualitĂ©s des violences familiales et dans celui de la protection de la jeunesse. Ces interactions sont structurĂ©es par un modĂšle fondamental, lâimposition de lâordre juridique Ă©tatique, qui consacre la subordination du droit atikamekw. Ă partir de ce modĂšle, deux modĂšles dâinteraction sont repĂ©rables : celui des « accommodements » et celui de lâ« autonomisation ». Lâaccommodement consiste Ă adapter, modifier ou intĂ©grer des principes et des pratiques pour tenir compte de la spĂ©cificitĂ© dâun systĂšme de droit par rapport Ă un autre. Quoique les deux systĂšmes de droit soient bidirectionnels, câest-Ă -dire que le systĂšme de droit Ă©tatique peut incorporer des Ă©lĂ©ments du droit atikamekw et vice-versa, nous trouvons que la tendance qui se dessine en pratique est celle dâune plus grande propension Ă retrouver des situations oĂč le droit atikamekw incorpore des Ă©lĂ©ments du systĂšme de droit Ă©tatique. Le modĂšle dâautonomisation demeure, quant Ă lui, marginal, en particulier dans le domaine de la gestion de la criminalitĂ©. Notre analyse fait ressortir deux types dâautonomisation : une autonomisation « dĂ©lĂ©guĂ©e » et une autonomisation « revendiquĂ©e ». Lâautonomisation dĂ©lĂ©guĂ©e procĂšde dâun transfert de pouvoirs exercĂ©s par lâĂtat Ă la nation atikamekw en ayant recours Ă des mĂ©canismes prĂ©vus dans le systĂšme de droit Ă©tatique. Lâ« autonomisation revendiquĂ©e » participe dâun mouvement de revendications de droits par la mobilisation des communautĂ©s atikamekw. Câest dans la sphĂšre socioprotectionnelle que lâautonomisation revendiquĂ©e sâest le plus affirmĂ©e.In this paper, we present an intelligibility grid to understand the interactions between Indigenous law and state law to deal with conflicts related to family violence and youth protection in three Atikamekw Nehirowisiw communities in Quebec. These interactions are structured around one dominant model (âimpositionâ) which poses that Atikamekw law is subordinated to state law. Within that model, we observe two other models of interactions characterized by âaccommodationsâ and âautonomizationâ. The accommodation model consists in adapting, modifying or integrating one systemâs legal principles and practices in order to take into account the specificities of the other legal system. While such accommodations are by definition bidirectional, meaning that both the Atikamekw and the state systems can incorporate principles from the other system, we find that, in practice, there are more instances where the Atikamekw legal system incorporates state legal principles than the other way around. The autonomization model remains marginal, in particular in the criminal law context. We identify two types of autonomization: one that is âdelegatedâ by the State, while the other is âvindicatedâ by the Atikamekw nation. In the first type, the State delegates some of its duties or responsibilities within state law to the Atikamekw allowing them to exercise greater autonomy. By contrast, âvindicated autonomyâ is achieved by the Atikamekw as they claim and assert their right to enforce their legal traditions and principles. The Atikamekw have succeeded in advancing this type of autonomy in the field of youth protection