01060nam a22001217a 4500 Lester ,Anthony Allen, Elizabeth SADC Review – Study into the illicit trade in excisable products with particular reference to alcohol and tobacco products Gaborone SADC 2012 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. TAX EVASION TAX HAVENS TRANSFER PRICING UNDERPRICING OVERPRICING SMUGGLING CAPITAL FLIGHT LLEGAL TRADE http://iffoadatabase.trustafrica.org/iff/sadc_study_into_the_illicit_trade_in_excise_products.pdf CF 198 198