Summary statistics of ENDS excise taxes and tax incidence by tax base
| Variables | Closed system (n=26) Mean (SD) or frequency (%) | Open system (n=26) Mean (SD) or frequency (%) | Difference between closed and open systems |
| Value | 46.2% | 65.4% | P=0.17 |
| $ taxes/mL | 1.21 (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.