Illicit/cheap cigarettes in South Africa

Using wave 5 of the National Income Dynamics Study (conducted in 2017), this paper investigates the market for very low-priced cigarettes in South Africa, which, in all probability, are illicit. Since the sum of the excise tax and VAT in 2017 amounted to R16.30 (1.22 USD) per pack, any cigarettes se...

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Bibliographic Details
Authors: Van der Zee, Kirsten (Author) ; Walbeek, C. P. van (Author) ; Magadla, Sibahle (Author)
Format: Electronic Article
Language:English
Published: 22 November 2019
In: Trends in organized crime
Year: 2020, Volume: 23, Issue: 3, Pages: [242]-262
Online Access: Volltext (Resolving-System)
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Keywords:
Cigarette prices
Tobacco control
illicit trade
Tobacco Industry
Tax enforcement