Independent variable, continuous Mean SE % of ad valorem among excises 36.431 0.099 Taxes 2.978 0.578 Log form taxes 0.627 0.184 GDP per capita in 10 thousands 2.795 0.340 Log form GDP 9.834 0.164 % Unemployment 5.399 0.488 % Female 50.242 0.229 % Population 15+ 78.130 1.317
• Statistics were adjusted for correlations within country over years. Tax structure shares in this sample are as the following: 44% had a specific uniform structure, 3% had a specific tiered structure, 36% had a mixed uniform structure, 5% had a mixed tiered structure, 10% had an ad valorem tax structure and 3% had an ad valorem tiered structure.

• GDP, gross domestic product; HIC, high-income country.