Table 4.

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

	TCP (N = 7,562)			GATS (N = 33,316)
	Bidi	Cigarette	Dual	Bidi	Cigarette	Dual
Bidi VAT rate	0.008	—	—	2.925	—	6.010
	(1.912)	—	—	(2.785)	—	(3.886)
Cigarette VAT rate	—	0.626	—	—	−9.298	−18.017
	—	(6.553)	—	—	(8.236)	(11.490)
Elasticity estimates
Bidi VAT rate	0.0005	—	—	0.157	—	0.330
	(0.104)	—	—	(0.149)	—	(0.213)
Cigarette VAT rate	—	0.125	—	—	−1.349	−2.626
	—	(1.310)	—	—	(1.196)	(1.673)

Note: standard errors in parentheses.

⁺ p < .1, *p < .05, **p < .01, ***p < .001.