Tag Archives: Cote d’Ivoire

Antiretroviral Resistance in HIV-Infected Persons at Virological Failure in Côte D’ivoire, West Africa (Published)

The selection of resistance mutations is one of the main consequences of virological failure. The objective of our study was to determine the resistance profile of HIV-1 to ARVs and molecular phylogeny in patients treated with virological failure in Côte d’Ivoire. The genotypic resistance testing (GRT) were performed and interpreted according to the ANRS algorithm (www.hivfrenchresistance.org). Phylogenetic trees were created using BioEdit v7 and Mega7 software. Phylogenetic analysis showed that CRF02_AG (83%) was the most represented. Also noted are the circulation of subtype A (9%), B (2%), C (1%), D (1%) and complex recombinants CRF02/A1 (1%), CRF02/CRF09 (1%), CRF09_cpx (2%), CRF06_cpx (2%). The frequency of resistance to at least one ARV molecule was 74%. It was 87% for nucleoside reverse transcriptase inhibitors (NRTIs), 81% for non-nucleoside reverse transcriptase inhibitors (NNRTIs) and 37% for protease inhibitors (PIs). The resistance frequency at two classes was 45% and 12% respectively at NRTIs/NNRTIs and NRTIs/PIs. The frequency of resistance to all three classes (NRTIs /NNRTIs/PIs) was 24%. Frequently encountered resistance mutations were for NRTIs: M184V (88%), “thymidine analogue mutations” (23%); for NNRTIs: K103N (65%). As for PIs, resistance to lopinavir/ritonavir, atazanavir/ritonavir and darunavir/ritonavir were 78%, 57% and 14% of PIs resistance, respectively. The analyses showed a high prevalence of resistance in patients in therapeutic failure followed routinely. These data support more accessible monitoring for the viral load and GRT in subjects treated for therapeutic failure.

Keywords: ARV Resistance, Cote d’Ivoire, HIV-1, Molecular Phylogeny

AN EMPIRICAL ASSESSMENT OF THE MACROECONOMIC EFFECT OF A SHIFT FROM INDIRECT TO DIRECT TAXES IN COTE D’IVOIRE (Published)

This paper examines the long-run effect of a shift from indirect to direct taxes for Cote d’Ivoire using data for the period 1960 to 2006. The residual-based test of Gregory and Hansen (1996) is employed to test for cointegration and the Engle-Yoo (1987) three-step procedure is used to estimate the long-run effect of tax variables on real output. The results reveal that tax burden and tax mix are negatively associated with output, with tax burden having a much greater adverse effect on GDP than tax mix. The effect of the tax mix on GDP is contingent on the level of the tax burden and diminishes as tax burden increases. Our estimates also suggest that up to a threshold level of tax burden of 17.57%, increased direct taxation relative to indirect taxation is associated with decreased output. But beyond this threshold a move from indirect to direct taxes is likely to lead to higher levels of output.

Keywords: Cote d’Ivoire, Direct Taxes, Indirect, Macroeconomic Effect

AN EMPIRICAL ASSESSMENT OF THE MACROECONOMIC EFFECT OF A SHIFT FROM INDIRECT TO DIRECT TAXES IN COTE D’IVOIRE (Published)

This paper examines the long-run effect of a shift from indirect to direct taxes for Cote d’Ivoire using data for the period 1960 to 2006. The residual-based test of Gregory and Hansen (1996) is employed to test for cointegration and the Engle-Yoo (1987) three-step procedure is used to estimate the long-run effect of tax variables on real output. The results reveal that tax burden and tax mix are negatively associated with output, with tax burden having a much greater adverse effect on GDP than tax mix. The effect of the tax mix on GDP is contingent on the level of the tax burden and diminishes as tax burden increases. Our estimates also suggest that up to a threshold level of tax burden of 17.57%, increased direct taxation relative to indirect taxation is associated with decreased output. But beyond this threshold a move from indirect to direct taxes is likely to lead to higher levels of output.

Keywords: Cote d’Ivoire, Direct, Indirect, Macroeconomic, Taxes