Table 1

 Comparison of cigarette retail prices and total excise tax before and after 2002

Retail prices (NT$/pack)Total excise tax (NT$/pack)Change in retail price, 2001–2002 (%)Change in total excise tax, 2001–2002 (%)
Source: Shi and Hsieh (1999); Lee and Ye (2004).
Before 2002
    Domestic cigarette25.110–11
    Imported cigarette44.116.6
After 2002
    Domestic cigarette35.116.84053–68
    Imported cigarette50.416.8141.2