Table 2
Summary statistics of price variability measures, tax structure and other covariates, 17 ITC countries
| N=78 | Description | Mean | SE |
|---|---|---|---|
Price variability measured using  | |||
| (75–25%)/50% | The difference between 75 and 25 centiles of the price distribution divided by the median price | 0.293 | 0.049 |
| (90–10%)/50% | The difference between 90 and 10 centiles of the price distribution divided by the median price | 0.686 | 0.078 |
| (95–5%)/50% | The difference between 95 and 5 centiles of the price distribution divided by the median price | 0.996 | 0.138 |
| (99–1%)/50% | The difference between 99 and 1 centiles of the price distribution divided by the median price | 1.673 | 0.264 |
| Indicators | |||
| Specific uniform | Indicator equals 1 if the country applies purely specific excises in a uniform rate, 0 otherwise | 0.436 | 0.141 |
| Specific tiered | Indicator equals 1 if the country applies purely specific excises in differential rates, 0 otherwise | 0.028 | 0.021 |
| Ad valorem uniform | Indicator equals 1 if the country applies purely ad valorem excises in a uniform rate, 0 otherwise | 0.092 | 0.066 |
| Ad valorem tiered | Indicator equals 1 if the country applies purely ad valorem excises in different rates, 0 otherwise | 0.042 | 0.043 |
| Mixed uniform | Indicator equals 1 if the country applies specific and ad valorem excises in a uniform rate, 0 otherwise | 0.326 | 0.113 |
| Mixed tiered | Indicator equals 1 if the country applies specific and ad valorem excises with differential rates, 0 otherwise | 0.078 | 0.059 |
| EU | Indicator equals 1 if EU members, 0 otherwise | 0.256 | 0.123 |
| Tiered | Indicator equals 1 if the country applies excises with differential rates, 0 otherwise | 0.199 | 0.095 |
| Subnational taxes | Indicator equals 1 if India, Canada or the US, 0 otherwise | 0.218 | 0.128 |
| Continuous controls | |||
| Per cent specific | The share or percentage of specific component among total excise taxes, and rescaled to percentage points by multiplying 100 | 63.48 | 9.902 |
All statistics are adjusted for correlation within the same country over years. ‘sub-national taxes’ is a dummy for India, Canada, the US where states or provinces have jurisdiction on cigarette excise taxes and cigarettes can be sold without excise taxes in First Nations/Indian reservations.
EU, European Union; ITC, International Tobacco Control Policy Evaluation.