Sensitivity analysis: percentage of pass through–averages
| Pass through (%) | Retail sales price | Sales volumes | Excise revenue | Total tax revenue |
| ECOWAS (15) minimum rates (50%+specific=US$0.40) | ||||
| −10% | 45% | −20% | 383% | 219% |
| Full pass through | 51% | −22% | 373% | 213% |
| 10% | 57% | −23% | 364% | 207% |
| WAEMU (8) minimum rate (50%) | ||||
| −10% | −3% | 2% | 10% | 14% |
| Full pass through | 2% | −1% | 17% | 10% |
| 10% | 8% | −4% | 3% | 7% |
ECOWAS, Economic Community of West African States; WAEMU, West African Economic and Monetary Union.