Table 7:

Summary of results and the categorization of tax pass-through rates to prices

Alcoholic Beverage	# of estimates	Range	Mean	Average 95% CI	Under-shifting (< 0.9) (#/%)	Exact pass- through (0.9-1.1) (#/%)	Over-shifting (>1.1) (#/%)
Beer	9	1.04-1.47	1.24	[0.67-1.81]	0	2/22%	7/78%
Wine	9	1.40-3.76	2.4	[1.70, 3.11]	0	0	9/100%
Cognac	6	1.21-2.17	1.71	[1.07, 2.35]	0	0	6/100%
Gin	6	0.71-0.92	0.85	[0.34, 1.35]	3 / 50%	3 /50%	0
Scotch Whisky	6	0.93-1.35	1.14	[0.52, 1.75]	0	3 / 50%	3/50%
Liqueur Cointreau	6	1.67-2.49	1.98	[1.21-2.76]	0	0	6/100%

Note: For each beverage type, results are pooled from FE, dynamic and FD models that examine different prices levels (high, low, and average prices for beer and wine and high and low prices for other liquors)