Table 3.

The association between Bidi and Cigarette VAT Rates and Smoking outcomes, male

	TCP (N = 12,425)			GATS (N = 31,613)
	Bidi	Cigarette	Dual	Bidi	Cigarette	Dual
Bidi VAT rate	−0.168	—	1.234	0.859	—	−1.475
	(0.431)	—	(0.837)	(1.884)	—	(2.553)
Cigarette VAT rate	—	−0.506*	−2.438***	—	−12.818***	−15.054*
	—	(0.248)	(0.458)	—	(2.877)	(7.226)
Elasticity Estimates
Bidi VAT rate	−0.009	—	0.081	0.040	—	−0.081
	(0.024)	—	(0.055)	(0.087)	—	(0.140)
Cigarette VAT rate	—	−0.088*	−0.489***	—	−1.692***	−2.128*
	—	(0.043)	(0.092)	—	(0.366)	(1.012)

Note: standard errors in parentheses, +p < 0.1 *p < 0.05, **p < 0.01, ***p < 0.001