SADC Review – Study into the illicit trade in excisable products with particular reference to alcohol and tobacco products Lester ,Anthony Allen, Elizabeth TAX EVASION TAX HAVENS TRANSFER PRICING UNDERPRICING OVERPRICING SMUGGLING CAPITAL FLIGHT LLEGAL TRADE 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. Gaborone SADC 2012 2012 Text http://iffoadatabase.trustafrica.org/iff/sadc_study_into_the_illicit_trade_in_excise_products.pdf