Table 2 provides the mean change in alcohol consumption outcomes as a function of change in cigarette tax (i.e., no increase vs. increase) among smokers and non-smokers and by sex. Significantly greater reductions in typical quantity of alcohol consumption and frequency of binge drinking were seen in smokers who lived in states where cigarette taxes increased compared with those in states without tax increases. Increases in cigarette taxes were not significantly associated with changes in frequency of alcohol consumption. In analyses stratified by sex, the associations of cigarette taxation and typical quantity and binge drinking frequency were found only for male smokers. In the subset of non-smokers, changes in alcohol consumption did not vary as a function of change in cigarette tax overall, nor for subgroups of men or women.
