The association between tax structure and cigarette consumption (n=78)
Model 1 | Model 2 | Model 3 | Model 4 | |
β (SE) | β (SE) | β (SE) | β (SE) | |
% of ad valorem among excises | 0.111** (0.048) | 0.096*(0.038) | 0.085*(0.040) | 0.058* (0.029) |
Tiered | 0.652*** (0.194) | 0.575*** (0.136) | 0.440*(0.185) | 0.343** (0.117) |
Income | 0.430*** (0.105) | 0.319***(0.093) | 0.411***(0.097) | 0.277** (0.092) |
Average taxes | – | – | −0.119** (0.040) | −0.125** (0.043) |
HIC dummy | No | Yes | No | Yes |
Regressions also adjusted for dummies for European Union (EU) and for having local taxes, proportions of adults and gender, year fixed effects and unemployment rate.
*P≤0.05; **P≤0.01; ***P≤0.001.
HIC, high-income country.