Comparison tests of cigarette prices in selected countries by different tax structures
| LMICs | Specific uniform vs specific tiered | Specific uniform vs mixed uniform | Mixed uniform vs ad valorem uniform | Mixed-specific vs Mixed-ad valorem, Uniform | ||||
|---|---|---|---|---|---|---|---|---|
| Countries | UY | BR | MU | MX | MY | TH | MY | MX |
| Mean | 2.748 | 2.512 | 5.898 | 4.795 | 4.894 | 3.142 | 4.894 | 4.795 |
| SD | (1.058) | (1.130) | (1.081) | (1.551) | (1.355) | (0.917) | (1.355) | (1.551) |
| N | 1014 | 212 | 530 | 1739 | 1712 | 937 | 1712 | 1739 |
| Variation comparison test | H0: SD (UY)/SD (BR) >1 F=0.56; P=0.00 DF=1013,211 H0 rejected | H0: SD (MU)/SD (MX)>1 F=0.49; P=0.00 DF=529,1738 H0 rejected | H0: SD (MY)/SD (TH) >1 F=2.18; P=1.00 DF=1711,936 H0 not rejected | H0: SD (MY)/SD (MX) >1 F=0.76; P=0.00 DF=1711,1738 H0 rejected | ||||
| Mean comparison test | H0: Mean (UY)−(BR)<0 T=2.30; P=0.01 DF=263 H0 rejected | H0: Mean (MU)−(MX)<0 T=18.4; P=0.00 DF=1252 H0 rejected | H0: Mean (MY)−(TH)<0 T=39.5; P=0.00 DF=2531 H0 rejected | H0: Mean (MY)−(MX)<0 T=2.0; P=0.02 DF=3401 H0 rejected | ||||
| HICs | Specific uniform vs mixed uniform | Specific uniform vs mixed uniform | Mixed-specific vs mixed-ad valorem, uniform | Mixed-specific vs Mixed-ad valorem, Uniform | ||||
| Countries | AU | UK | AU | FR | NL | FR | NL | DE |
| Mean | 6.611 | 7.634 | 6.611 | 5.133 | 5.613 | 5.133 | 5.613 | 5.336 |
| SD | (1.179) | (1.966) | (1.179) | (1.212) | (0.849) | (1.212) | (0.849) | (1.195) |
| N | 869 | 592 | 869 | 1322 | 968 | 1322 | 968 | 383 |
| Variation comparison test | H0: SD (AU)/SD (UK) >1 F=0.36; P=0.00 DF=868,591 H0 rejected | H0: SD (AU)/SD (FR) >1 F=0.95;P=0.19 DF=868,1321 H0 not rejected | H0: SD (NL)/SD (FR) >1 F=0.40;P=0.00 DF=967,1321 H0 rejected | H0: SD (NL)/SD (DE) >1; F=0.51;P=0.00 DF=967,382 H0 rejected | ||||
| Mean comparison test | H0: Mean (AU)−(UK)<0 T=-11.3; P=1.00 DF=880 H0 not rejected | H0: Mean (AU)−(FR)<0 T=28.2; P=0.00 DF=2189 H0 rejected | H0: Mean (NL)−(FR)<0 T=11.1; P=0.00 DF=2284 H0 rejected | H0: Mean (NL)−(DE)<0 T=4.14; P=0.00 DF=541 H0 rejected | ||||
Prices were unweighted when conducting two-sample comparison test. Mean comparison tests were performed by allowing the variance of the two sample to be different. When unequal population variances of prices were detected for studied counties, Satterthwaite's degrees of freedom that accommodate the unequal variances are reported instead of usual ones. Mixed-specific represents the country where the share of specific excise component is greater than their paired country in the comparison. And mixed-ad valorem represents the country where the share of ad valorem excise component is greater than their paired country in the comparison.
HICs, high-income countries; LMICs, low-income and middle-income countries.