Table 4:

Effects of ENDS Tax on Dual and Any Use

Outcome	Current Dual Use	Current Any Use	Current Dual Use	Current Any Use
ENDS Tax Rate per ml (2019 $)	0.004	−0.01	0.005	−0.046
	(0.004)	(0.013)	(0.012)	(0.034)
	[−0.004,0.012]	[−0.036,0.017]	[−0.020, 0.030]	[−0.115, 0.034]
	<0.371>	<0.462>	<0.701>	<0.187>
Cigarette Tax Rate per Pack (2019 $)	0.002	−0.004	−0.004	0.035
	(0.004)	(0.010)	(0.012)	(0.028)
	[−0.006,0.009]	[−0.024,0.016]	[−0.028, 0.021]	[−0.021, 0.091]
	<0.691>	<0.682>	<0.775>	<0.216>
Data	MTF	MTF	YRBSS	YRBSS
Years	2014–2019	2014–2019	2015–2019	2015–2019
N	123,631	123,631	524,842	474,336
Dependent Variable Mean	0.041	0.178	0.059	0.231
ENDS Elasticity	0.053	−0.033	0.032	−0.093
Cigarette Elasticity	0.112	−0.068	−0.177	0.455

⁺p<0.10,

^*p<0.05,

^**p<0.01,

^***p<0.001

Notes: All MTF models include tax jurisdiction fixed-effects, year-by-quarter fixed-effects, and each of the individual controls and policy/economic covariates listed in Table 2. All YRBSS models include state fixed-effects, year fixed-effects, and each of the individual controls and policy/economic covariates listed in Table 2. Regressions are weighted, standard errors are corrected for clustering at the state level, 95% confidence intervals are shown in [ ] and p-values are shown in < >.