GEE models: factors associated with the odds of engaging in cigarette tax avoidance or evasion
| Canada | USA | UK | France | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OR | 95% CI | p Value | OR | 95% CI | p Value | OR | 95% CI | p Value | OR | 95% CI | p Value | |
| Income (ref. low) | ||||||||||||
| Mid | 0.92 | (0.73 to 1.16) | 0.49 | 0.88 | (0.70 to 1.10) | 0.26 | 1.27 | (1.05 to 1.54) | 0.01 | 1.05 | (0.80 to 1.38) | 0.75 |
| High | 0.72 | (0.56 to 0.92) | 0.01 | 1.10 | (0.85 to 1.42) | 0.47 | 1.86 | (1.53 to 2.25) | 0.00 | 1.21 | (0.87 to 1.68) | 0.25 |
| Don't know/refused | 0.79 | (0.56 to 1.11) | 0.17 | 0.65 | (0.40 to 1.05) | 0.08 | 1.31 | (1.02 to 1.68) | 0.04 | 0.66 | (0.32 to 1.38) | 0.27 |
| Education (ref. low) | ||||||||||||
| Mid | 1.00 | (0.80 to 1.24) | 0.98 | 1.58 | (1.26 to 1.99) | 0.00 | 1.09 | (0.92 to 1.30) | 0.33 | 1.13 | (0.87 to 1.47) | 0.37 |
| High | 1.06 | (0.79 to 1.44) | 0.69 | 1.48 | (1.10 to 1.99) | 0.01 | 1.15 | (0.91 to 1.44) | 0.24 | 1.03 | (0.75 to 1.42) | 0.84 |
| Don't know/refused | 0.35 | (0.02 to 5.03) | 0.44 | 3.10 | (0.35 to 27.74) | 0.31 | 0.54 | (0.25 to 1.19) | 0.13 | 1.34 | (0.28 to 6.41) | 0.72 |
| Sex (ref. men) | 1.11 | (0.91 to 1.35) | 0.32 | 0.73 | (0.59 to 0.90) | 0.00 | 1.08 | (0.93 to 1.25) | 0.30 | 0.83 | (0.66 to 1.05) | 0.12 |
| Age | 1.95 | (1.29 to 2.93) | 0.00 | 2.18 | (1.44 to 3.28) | 0.00 | 1.69 | (1.25 to 2.29) | 0.00 | 0.66 | (0.36 to 1.19) | 0.17 |
| Age squared | 0.95 | (0.91 to 0.99) | 0.02 | 0.95 | (0.91 to 0.99) | 0.02 | 0.96 | (0.93 to 0.99) | 0.02 | 1.04 | (0.96 to 1.12) | 0.33 |
| No. cigarettes per day (ref. 1–10 cigarettes) | ||||||||||||
| 11–20 cigarettes | 1.62 | (1.35 to 1.95) | 0.00 | 1.40 | (1.09 to 1.80) | 0.01 | 1.04 | (0.90 to 1.19) | 0.61 | 1.17 | (0.89 to 1.53) | 0.26 |
| 21–30 cigarettes | 1.44 | (1.13 to 1.85) | 0.00 | 1.61 | (1.19 to 2.16) | 0.00 | 1.23 | (1.02 to 1.50) | 0.03 | 1.24 | (0.75 to 2.08) | 0.40 |
| >30 cigarettes | 1.91 | (1.30 to 2.82) | 0.00 | 1.69 | (1.18 to 2.41) | 0.00 | 1.18 | (0.91 to 1.53) | 0.21 | 1.34 | (0.54 to 3.32) | 0.53 |
| Don't know/refused | 1.70 | (0.44 to 6.64) | 0.44 | 1.05 | (0.21 to 5.17) | 0.96 | 1.22 | (0.56 to 2.64) | 0.62 | – | – | – |
| Time to first cigarette (ref. >60 min) | ||||||||||||
| 31–60 min | 0.66 | (0.50 to 0.88) | 0.00 | 1.33 | (0.98 to 1.79) | 0.07 | 0.91 | (0.75 to 1.11) | 0.34 | 0.99 | (0.74 to 1.33) | 0.96 |
| 6–30 min | 0.85 | (0.66 to 1.09) | 0.20 | 1.25 | (0.93 to 1.69) | 0.15 | 0.93 | (0.77 to 1.11) | 0.41 | 1.36 | (1.02 to 1.81) | 0.04 |
| ≤5 min | 1.07 | (0.80 to 1.42) | 0.67 | 1.37 | (0.99 to 1.90) | 0.06 | 0.98 | (0.80 to 1.21) | 0.87 | 1.13 | (0.73 to 1.75) | 0.58 |
| Don't know/refused | 0.80 | (0.52 to 1.21) | 0.29 | 0.87 | (0.36 to 2.09) | 0.76 | 1.01 | (0.64 to 1.59) | 0.97 | 3.58 | (2.71 to 4.73) | 0.00 |
| Intention to quit (ref. no) | ||||||||||||
| Yes | 0.91 | (0.76 to 1.09) | 0.30 | 0.71 | (0.59 to 0.85) | 0.00 | 0.80 | (0.71 to 0.89) | 0.00 | 0.79 | (0.64 to 0.97) | 0.02 |
| Don't know/refused | 0.97 | (0.63 to 1.48) | 0.89 | 0.66 | (0.40 to 1.09) | 0.11 | 0.57 | (0.37 to 0.89) | 0.01 | 0.68 | (0.15 to 3.12) | 0.62 |
| Wave (ref. wave 1) | ||||||||||||
| Wave 2 | 0.38 | (0.26 to 0.55) | 0.00 | 0.81 | (0.55 to 1.21) | 0.31 | 1.86 | (1.36 to 2.56) | 0.00 | 0.78 | (0.56 to 1.08) | 0.13 |
| Wave 3 | 0.44 | (0.31 to 0.62) | 0.00 | 0.81 | (0.56 to 1.18) | 0.27 | 1.79 | (1.31 to 2.45) | 0.00 | – | – | – |
| Wave 4 | 0.50 | (0.36 to 0.68) | 0.00 | 0.85 | (0.59 to 1.21) | 0.37 | 1.64 | (1.23 to 2.19) | 0.00 | – | – | – |
| Wave 5 | 0.76 | (0.57 to 1.01) | 0.06 | 0.75 | (0.53 to 1.07) | 0.11 | 1.47 | (1.11 to 1.95) | 0.01 | – | – | – |
| Wave 6 | 0.84 | (0.65 to 1.09) | 0.20 | 0.80 | (0.57 to 1.12) | 0.20 | 1.45 | (1.11 to 1.88) | 0.01 | – | – | – |
| Wave 7 | 1.23 | (0.97 to 1.56) | 0.09 | 0.62 | (0.45 to 0.86) | 0.00 | 1.37 | (1.05 to 1.78) | 0.02 | – | – | – |
| Wave 8 | 1.12 | (0.89 to 1.39) | 0.33 | 0.89 | (0.66 to 1.21) | 0.47 | 1.19 | (0.92 to 1.54) | 0.19 | |||
| Time-in-sample (ref. 1)* | ||||||||||||
| 2 | 1.18 | (0.99 to 1.41) | 0.06 | 1.16 | (0.96 to 1.40) | 0.12 | 1.35 | (1.15 to 1.59) | 0.00 | 1.08 | (0.77 to 1.50) | 0.67 |
| 3 | 1.45 | (1.18 to 1.79) | 0.00 | 1.02 | (0.80 to 1.30) | 0.89 | 1.50 | (1.26 to 1.78) | 0.00 | – | – | – |
| 4 | 1.33 | (1.05 to 1.68) | 0.02 | 0.94 | (0.71 to 1.25) | 0.67 | 1.57 | (1.27 to 1.93) | 0.00 | – | – | – |
| 5 | 1.65 | (1.27 to 2.15) | 0.00 | 1.04 | (0.73 to 1.49) | 0.81 | 1.66 | (1.29 to 2.14) | 0.00 | – | – | – |
| 6 | 1.48 | (1.07 to 2.05) | 0.02 | 1.15 | (0.73 to 1.81) | 0.56 | 1.50 | (1.11 to 2.04) | 0.01 | – | – | – |
| 7 | 1.69 | (1.15 to 2.48) | 0.01 | 0.81 | (0.43 to 1.55) | 0.53 | 1.88 | (1.30 to 2.72) | 0.00 | – | – | – |
| 8 | 2.35 | (1.49 to 3.69) | 0.00 | 0.82 | (0.37 to 1.81) | 0.63 | 2.21 | (1.37 to 3.56) | 0.00 | – | – | – |
| Intercept | 0.01 | (0.01 to 0.04) | 0.00 | 0.00 | (0.00 to 0.01) | 0.00 | 0.02 | (0.01 to 0.03) | 0.00 | 0.63 | (0.19 to 2.11) | 0.46 |
Age and age squared measured in units of 10 years; For Canada, the UK and France: GEE (link=logit, family=binomial, working correlation structure=unstructured), for the USA: GEE (link=logit, family=binomial, working correlation structure=exchangeable); * average time-in-sample: Canada=2.5, USA=2, UK=2.5, France=1.5.
GEE, generalised estimating equation.