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SADC Review – Study into the illicit trade in excisable products with particular reference to alcohol and tobacco products (Record no. 198)

000 -LEADER
fixed length control field 01060nam a22001217a 4500
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Lester ,Anthony Allen, Elizabeth
245 ## - TITLE STATEMENT
Title SADC Review – Study into the illicit trade in excisable products with particular reference to alcohol and tobacco products
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Gaborone
Name of publisher SADC
Year of publication 2012
520 ## - SUMMARY, ETC.
Summary, etc The SADC Scretatariat commissioned report presents findings based on research and information obtained during the inception research phase in Gaborone, including evaluation of the information provided by the SADC 14 Member States. The key findings of the report include, Effect of tax increases on revenue and consumption, Size of illicit trade in alcohol and tobacco products, Nature of illicit trade in alcohol and tobacco products. Counter measures to curb illicit trade are given as well as recommendations.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term TAX EVASION TAX HAVENS TRANSFER PRICING UNDERPRICING OVERPRICING SMUGGLING CAPITAL FLIGHT LLEGAL TRADE
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://iffoadatabase.trustafrica.org/iff/sadc_study_into_the_illicit_trade_in_excise_products.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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