01016nam a22000977a 4500100003700000245012900037260002700166520051600193650010700709856010200816  aLester ,Anthony Allen, Elizabeth  aSADC Review – Study into the illicit trade in excisable products with particular reference to alcohol and tobacco products  aGaboroneb SADCc 2012  aThe 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.  aTAX EVASION TAX HAVENS TRANSFER PRICING UNDERPRICING OVERPRICING SMUGGLING CAPITAL FLIGHT LLEGAL TRADE  uhttp://iffoadatabase.trustafrica.org/iff/sadc_study_into_the_illicit_trade_in_excise_products.pdf