Summary table of tax pass-through strategies
| Countries | Presentation | Data notes | Shifting of taxes | |||
| 2017 | 2018 | 2019 | 2020 | |||
| Botswana | Pack of 20 | Data available for all the years. 13 brands | Overshifting | Overshifting (except Rothmans) | Overshifting | Undershifting |
| Single | Data available for all the years. 4 brands | Undershifting | Undershifting | Overshifting (except undershifting for premium brands) | Undershifting | |
| Ethiopia | Pack of 20 | Data available for 2019 and 2020. 8 brands | N/A | N/A | N/A | Undershifting (except overshifting for illicit brands) |
| Single | Data available for 2018 to 2020. 8 brands | N/A | N/A | Undershifting (except overshifting for an illicit brand) | Undershifting | |
| Lesotho | Pack of 20 | Data available for all the years. 7 brands | Undershifting (except overshifting for Peter Stuyvesant) | Undershifting (except overshifting for Rothmans and Camel) | Overshifting (except undershifting for BAT’s International brands) | Undershifting (except illicit cigarette—Sun overshifting) |
| Single | Data available for all the years. 15 brands | Undershifting (except Kent overshifting) | Mix pattern (7 value and popular brands overshifted, 5 premium brands undershifted) | Mix pattern (7 brands overshifted, 8 undershifted) | Mix pattern (5 brands overshifted, 8 undershifted) | |
| Madagascar | Pack of 20 | Data available for 2019 and 2020. 8 brands | N/A | N/A | N/A | Overshifting |
| Single | Data available for 2019 and 2020. 7 brands | N/A | N/A | N/A | Overshifting (except undershifting for 2 illicit brands) | |
| Malawi | Pack of 20 | Data available for 2017 to 2020. 15 brands | N/A | Undershifting | Mix pattern (7 brands overshifted, 8 undershifted) | Mix Pattern (7 brands overshifted, 5 undershifted) |
| Mozambique | Pack of 20 | Data available for 2019 and 2020. 7 brands | N/A | N/A | N/A | Undershifting |
| Single | Data available for 2019 and 2020. 7 brands | N/A | N/A | N/A | Undershifting (except overshifting for Ld) | |
| Namibia | Pack of 20 | Data available for all the years. 15 brands | Mix Pattern (9 brands overshifted, 6 undershifted) | Undershifting (except overshifting for Aspen, Chesterfield, Dunhill, Kent and Vogue) | Undershifting (except overshifting for Aspen and LD) | Undershifting (except overshifting for Marlboro) |
| Single | Data available for 2016–2019. 8 brands | Undershifting (except overshifting for an illicit cigarette—yes) | Undershifting (except overshifting for an illicit cigarette—yes) | Overshifting (except undershifting for an illicit cigarette—yes) | N/A | |
| Nigeria | Pack of 20 | Data available for 2019 and 2020. 13 brands | N/A | N/A | Mix Pattern (5 brands overshifted, 6 undershifted) | Undershifting |
| Single | Data available for 2018, 2019 and 2020. 10 brands | N/A | N/A | Overshifting (except undershifting for Pall Mall) | Undershifting (except overshifting for Dunhill) | |
| South Africa | Pack of 20 | Data available for all the years. 33 brands | Undershifting (except 4 BAT brands overshifted: Benson & Hedges, Craven A, Pall Mall and Peter Stuyvesant) | Undershifting (except a domestic brand overshifting) | Overshifting (except undershifting for Dunhill, Embassy, Pacific, Pall Mall, Rothmans and Vogue) | Undershifting (except overshifting for Domestic brands) |
| Single | Data available for all the years. 16 brands | Undershifting (except overshifting for premium brands) | Undershifting (except overshifting for Craven A, RG and Rothmans) | Overshifting (except undershifting for Benson & Hedges, Craven A, Peter Stuyvesant and Rothmans) | Undershifting (except overshifting for Benson & Hedges, Craven A, Kent, RG and Rothmans) | |
| Tanzania | Pack of 20 | Data available for 2017 to 2020. 12 brands | N/A | Overshifting | Overshifting | Overshifting |
| Single | Data available for 2017 to 2020. 12 brands | N/A | Overshifting | Undershifting (except overshifting for Marlboro and Sm) | Overshifting | |
| Zambia | Pack of 20 | Data available for 2017 to 2019. 1 brand | N/A | Undershifting (except Sweet Menthol) | Undershifting | N/A |
| Single | Data available for 2018 and 2019. 6 brands | N/A | N/A | Undershifting | N/A | |
| Zimbabwe | Pack of 20 | Data available for all the years. 17 brands | Overshifting (except undershifting for Pacific) | Overshifting (except linear shifting for domestic brands: Mega and Remington) | Mix pattern (domestic brands undershifted and TTCs overshifted) | Undershifting |
| Single | Data available for 2016–2019. 14 brands | Overshifting (data only available for 3 brands) | Undershifting (except overshifting for Chelsea and Dunhill) | Overshifting (except undershifting for Dunhill, Newbury and Roxbury) | N/A | |
Authors’ own calculation using the database of African Cigarette Price (ACP) Project and WHO’s Global Tobacco Epidemic Report.
Yellow: undershifting, Blue: overshifting. (For colour information, please refer to the online version).
*Since there were no data on single-sticks from Malawi, therefore it is not added to the table.