We conducted a series of stratified linear regression analyses to investigate the influence of cigarette taxation on drinking outcomes separately by smoking status, sex, and, after finding significant associations among the subgroup of smokers, hazardous drinking status at Wave I among smokers. We also conducted stratified analyses by age group and income category, stratified by smoking status. Depending on the analysis, we adjusted for a number of covariates (see Table 1), including demographic variables (sex, race, education, marital status, age), smoking status, nicotine dependence, baseline cigarette tax, corresponding baseline alcohol consumption, and change in alcohol price.
