Impactos econômicos das mudanças do PIS-COFINS utilizando um modelo de equilíbrio geral computável

Neste artigo é apresentada uma avaliação dos impacto da reforma tributária do PIS/PASEP e da COFINS, que passaram a ser coletados através de dois regimes associados aos fluxos domésticos (cumulativo e não cumulativo - misto) e a incidir sobre importações de bens e serviços. A metodologia adotada utiliza um modelo de Equilíbrio Geral Computável (CGE), adaptado para as novas características do sistema fiscal e especificado para simular os impactos sobre indicadores de bem-estar no Brasil. Estes impactos foram avaliados em duas etapas: a mudança do regime cumulativo para o novo regime tributário e a reforma completa. Os resultados mostram que esta reforma teria provocado deterioração dos indicadores macroeconômicos, de mercado de trabalho e de bem-estar.

As contribuições ao PIS e a COFINS e a aplicabilidade do princípio constitucional da não cumulatividade

Pós-graduação em Direito - FCHS

Long-lasting protection of activity of nucleoside reverse transcriptase inhibitors and protease inhibitors (PIs) by boosted PI containing regimens

Background The accumulation of mutations after long-lasting exposure to a failing combination antiretroviral therapy (cART) is problematic and severely reduces the options for further successful treatments. Methods We studied patients from the Swiss HIV Cohort Study who failed cART with nucleoside reverse transcriptase inhibitors (NRTIs) and either a ritonavir-boosted PI (PI/r) or a non-nucleoside reverse transcriptase inhibitor (NNRTI). The loss of genotypic activity <3, 3–6, >6 months after virological failure was analyzed with Stanford algorithm. Risk factors associated with early emergence of drug resistance mutations (<6 months after failure) were identified with multivariable logistic regression. Results Ninety-nine genotypic resistance tests from PI/r-treated and 129 from NNRTI-treated patients were analyzed. The risk of losing the activity of ≥1 NRTIs was lower among PI/r- compared to NNRTI-treated individuals <3, 3–6, and >6 months after failure: 8.8% vs. 38.2% (p = 0.009), 7.1% vs. 46.9% (p<0.001) and 18.9% vs. 60.9% (p<0.001). The percentages of patients who have lost PI/r activity were 2.9%, 3.6% and 5.4% <3, 3–6, >6 months after failure compared to 41.2%, 49.0% and 63.0% of those who have lost NNRTI activity (all p<0.001). The risk to accumulate an early NRTI mutation was strongly associated with NNRTI-containing cART (adjusted odds ratio: 13.3 (95% CI: 4.1–42.8), p<0.001). Conclusions The loss of activity of PIs and NRTIs was low among patients treated with PI/r, even after long-lasting exposure to a failing cART. Thus, more options remain for second-line therapy. This finding is potentially of high relevance, in particular for settings with poor or lacking virological monitoring.

Ms. hebr. oct. 161 - Pisḳe ha-Rosh

Vorbesitzer: Eljāqīm Carmoly; Abraham Merzbacher