Table 2

Summary statistics of ENDS excise taxes and tax incidence by tax base

VariablesClosed system (n=26)
Mean (SD) or frequency (%)
Open system (n=26)
Mean (SD) or frequency (%)
Difference between closed and open systems
$ taxes/mL1.21 (0.28)1.19 (0.28)P=0.96
Tax incidence
Wholesale=retail price
0.26 (0.06)0.32 (0.06)P=0.48
Tax incidence
Wholesale*115%=retail price
0.23 (0.06)0.29 (0.05)P=0.43
Tax incidence
Wholesale*130%=retail price
0.2 (0.05)0.26 (0.04)P=0.39
  • ENDS, electronic nicotine delivery systems.