Table 2.
N=78 | Description | Mean | S.E. | |
---|---|---|---|---|
Price variability measured using
| ||||
(75%–25%)/50% | The difference between 75 and 25 percentiles of the price distribution divided by the median price. | 0.293 | 0.049 | |
(90%–10%)/50% | The difference between 90 and 10 percentiles of the price distribution divided by the median price. | 0.686 | 0.078 | |
(95%–5%)/50% | The difference between 95 and 5 percentiles of the price distribution divided by the median price. | 0.996 | 0.138 | |
(99%–1%)/50% | The difference between 99 and 1 percentiles of the price distribution divided by the median price. | 1.673 | 0.264 | |
Indicators | ||||
Specific Uniform | Indicator equals 1 if the country applies purely specific excises in a uniform rate, 0 otherwise | 0.436 | 0.141 | |
Specific Tiered | Indicator equals 1 if the country applies purely specific excises in differential rates, 0 otherwise | 0.028 | 0.021 | |
Ad valorem uniform | Indicator equals 1 if the country applies purely ad valorem excises in a uniform rate, 0 otherwise | 0.092 | 0.066 | |
Ad valorem Tiered | Indicator equals 1 if the country applies purely ad valorem excises in different rates, 0 otherwise | 0.042 | 0.043 | |
Mixed Uniform | Indicator equals 1 if the country applies specific & ad valorem excises in a uniform rate, 0 otherwise | 0.326 | 0.113 | |
Mixed Tiered | Indicator equals 1 if the country applies specific & ad valorem excises with differential rates, 0 otherwise | 0.078 | 0.059 | |
EU | Indicator equals 1 if EU members, 0 otherwise | 0.256 | 0.123 | |
Tiered | Indicator equals 1 if the country applies excises with differential rates, 0 otherwise | 0.199 | 0.095 | |
Sub-national taxes | Indicator equals 1 if India, Canada or the US, 0 otherwise | 0.218 | 0.128 | |
Continuous Controls | ||||
Per cent specific | The share or percentage of specific component among total excise taxes, and rescaled to percentage points by multiplying 100. | 63.48 | 9.902 |
All statistics are adjusted for correlation within the same country over years. “sub-national taxes” is a dummy for India, Canada, the US where states or provinces have jurisdiction on cigarette excise taxes and cigarettes can be sold without excise taxes in First Nations/Indian reservations
EU, European Union; ITC, International Tobacco Control Policy Evaluation.