The association between tax structure and cigarette consumption, HIC versus LMICs, model 1
HICs (n=47) | LMICs (n=31) | |
β (SE) | β (SE) | |
% of ad valorem among excises | 0.038* (0.017) | −0.338 (0.301) |
Tiered | – | 0.437* (0.194) |
Income | 0.052 (0.118) | 0.137 (0.206) |
Regressions also adjusted for proportions of adults and gender, year fixed effects and unemployment rate. HIC regression additionally adjusted for the European Union (EU) dummy.
*P≤0.05.
HIC, high-income country; LMIC, low/middle-income country.