| 000 -LEADER | |
|---|---|
| fixed length control field | 01161nam a22001217a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Framework Convention Alliance |
| 245 ## - TITLE STATEMENT | |
| Title | Illicit Trade in South Africa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Geneva |
| Name of publisher | Framework Convention Alliance |
| Year of publication | 2007 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The factsheet is based on research that shows the extent of illicit trade in cigarettes in South Africa.It gives smoking rates and evidence that show the increased taxes and retail prices resulting in very large decline in total cigarette consumption in South Africa. The strategy of increasing excise taxes,to reduce cigarette consumption and increase government revenue, has worked with dramatic effect, even in the face of the growth in illicit trade. This research supports the strategy of increased cigarette taxation in South Africa.Although it identifies a significant illicit trade problem it also finds that this problem has most likely peaked and is probably in substantial decline |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | ILLICIT TRADE TAX EVASION TRANSFER PRICING UNDERPRICING ENVIRONMENT ILLICIT WEALTH OVERPRICING DRUG TAXES |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/illicit_trade_in_south_africa_has_it_undermined.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.