Transaction Search Form: please type in any of the fields below.
Date: April 30, 2024 Tue
Time: 1:51 am
Time: 1:51 am
Results for illegal cigarettes
11 results foundAuthor: Kan, Paul Rexton Title: Criminal Sovereighty: Understanding North Korea's Illicit International Activities Summary: North Korea's criminal conduct -- smuggling, trafficking, and counterfeiting -- is well known, but the organization directing it is understudied or overlooked. This report focuses of North Korea's Office #39 as the state apparatus that directs illicit activities to include the manufacture and distribution of illegal drugs, the counterfeiting of U.S. currency, and the manufacture and distribution of counterfeit cigarettes. Details: Carlisle, PA: Strategic Studies Institute, U.S. Army War College, 2010. 36p. Source: Internet Resource Year: 2010 Country: Korea, North URL: Shelf Number: 118408 Keywords: Counterfeit CurrencyDrug Trafficking (North Korea)Illegal CigarettesSmuggling (North Korea) |
Author: Allen, Elizabeth Title: The Illicit Trade in Tobacco Products and How to Tackle It Summary: This publication aims to raise awareness of the growing and evolving illicit trade in tobacco products. It is a compilation of facts and views from a wide range of sources including respected academics, private sector consultants, journalists, international enforcement organizations, government revenue authorities and industry. It defines the different aspects of illicit trade and provides information on ways of measuring its size. It analyzes the nature of the problem, its causes and consequences, and offers authorities best practice guidance on implementing anti-illicit trade strategies. Case studies are used to provide evidence of good practice and global efforts to tackle this serious problem. Details: Brussels: International Tax and Investment Center, 2011. 36p. Source: Internet Resource: Accessed May 11, 2011 at: http://www.iticnet.org/Public/PublicDocLanding.aspx?id=41&type=Brussels Year: 2011 Country: International URL: http://www.iticnet.org/Public/PublicDocLanding.aspx?id=41&type=Brussels Shelf Number: 121692 Keywords: Illegal CigarettesIllegal TradeIllicit TradeSmugglingTobacco |
Author: University of California, San Francisco. Center for Tobacco Control Research and Education Title: The Cigarette "Transit" Road to the Islamic Republic of Iran and Iraq: Illicit Tobacco Trade in the Middle East Summary: • The issue of cigarette smuggling is now high on the agenda of governments and international organizations. It has been estimated that a third of internationally exported cigarettes are lost to smuggling. Total revenue lost by governments due to cigarette smuggling is estimated at US$ 25–30 000 million annually. • Studies of the impact of smuggling show that when smuggled cigarettes account for a high percentage of the total sold, the average price for all cigarettes, taxed and untaxed, will fall, increasing sales of cigarettes overall. • The cigarette companies often blame organized crime for the massive amount of cigarette smuggling worldwide, but much of the organized criminal smuggling that accounts for the vast majority of cigarette smuggling worldwide has occurred with the knowledge of the major cigarette companies themselves, and would not occur without the cigarette companies’ compliance. • In the Middle East, the two main target markets for international tobacco companies are the Islamic Republic of Iran and Iraq. Both the Islamic Republic of Iran and Iraq represent huge possibilities for international cigarette companies. Indeed, tobacco trade journals, internal tobacco industry documents and documents filed in legal actions make the importance placed on both countries by the entire tobacco industry very clear. • According to trade journals, Cyprus is an important distribution point for American cigarettes going to the Islamic Republic of Iran through traders in Oman. At the same time, some of these cigarettes are sold to traders in Turkey who take them into Iraq. Beirut’s imported cigarettes are distributed to traders and merchants in various countries in the Middle East and North Africa. It appears that the major customers for cigarettes distributed from Lebanon are the Islamic Republic of Iran and Iraq. From Beirut to Dubai or Oman and then on to the Islamic Republic of Iran is the path of some of the American cigarettes destined for Lebanon. Trucks now carry cargo through the Syrian Arab Republic to reach the open-air markets in Iraq. • In their legal action against several international tobacco companies, the European Union (EU) filed in January 2002 documents on cigarette smuggling into Iraq showing that since the early 1990s, American tobacco companies have distributed their products from the United States into Iraq. For example, cigarettes produced in the United States have been shipped to and through ports in the EU to companies in Cyprus for years. Indeed, since 1996, approximately 50 billion cigarettes have been sent by RJ Reynolds Tobacco Company (RJR) (and its successor, Japan Tobacco) to Cyprus. Approximately half of these shipments were exported from Cyprus to Turkey in transit. Many of these shipments were destined for Iraq. • On 30 October 2002, the EU and ten Member States launched another lawsuit against RJR. The new EU lawsuit goes far beyond any previous allegations, accusing RJR of direct complicity in facilitating not only money laundering schemes but also other criminal enterprises. Allegations on cigarette smuggling into Iraq were even more detailed. • The EU allegations on smuggling in Iraq are in line with the well known methods of the cigarette smuggling scheme: – Exports of billion of cigarettes from major tobacco manufacturers. – Complex transport routes in order to complicate investigations. – Off-loading and re-loading of containers and removing marks and numbers from products to prevent their being traced. – Frequently switched bank accounts to cover up actions. – Operations led from Switzerland, a country protected by bank secrecy and business privacy laws. – Offshore companies located in Liechtenstein. – Use of tax-free harbours such as Mersin in Turkey. • Internal tobacco industry documents describe in great detail the monitoring of smuggling operations and the illegal character of the transit (smuggling) trade in Lebanon and the Syrian Arab Republic. Several documents stipulate that it is unwise for the tobacco companies to have direct links with the transit trade. • The objective of each company is to sell more products and make higher profits. Penetrating new markets and increasing the market share of its products is part of the strategy to achieve this objective. An obstacle for multinational tobacco companies are trade restrictions and/or embargoes. Some markets are closed to foreign companies or allow imported cigarettes only under certain strict conditions. Where there are high tariffs or a state monopoly, international cigarettes will be smuggled into the country, weakening the position of the state monopoly and delivering the market into the hands of the multinationals. • While illegal imports may be an option in order to penetrate a market, the ultimate goal in the long term is to obtain official imports or production. The strategy of the international tobacco companies in the Islamic Republic of Iran became a success story in 2002, when the state tobacco authority signed an import and production deal with four cigarette companies in a bid to cut down cigarette smuggling. It is a clear example of how successful this strategy of international tobacco companies can be. The stages of the strategy are: 1. Penetrate the market through illegal imports. 2. Weaken the state monopoly by reducing the market share of domestic brands and legal sales. 3. Convince the authorities to privatize or to open the market. 4. Authorize the legal import and/or production of foreign brands. 5. Stop fuelling the illegal market and take over the market in a legal way. • If tobacco smuggling is to be tackled successfully it will require international collaboration. The likeliest mechanism for achieving this is the WHO Framework Convention on Tobacco Control (FCTC). In the text of the FCTC, article 15 deals with illicit trade of tobacco products, including markings, monitoring, data collection, cooperation, penalties, confiscation and licensing. • Manufacturers should be required to have covert and overt markings on all packages of tobacco products that would identify manufacturer, date and location of manufacture, and another identifier that would show the chain of custody—wholesaler, exporter, distributor and end market. The onus should be placed on the manufacturer (through record keeping, and tracing and tracking systems) to prove that the cigarettes that leave the factory arrive in their intended end market. • The way to combat smuggling is not to reduce taxes, but rather to control the supply of illegal cigarettes. Details: Cairo: World Health Organization, Regional Office for the Eastern Mediterranean Cairo, 2003. 32p. Source: Internet Resource: WHO Tobacco Control Papers: Accessed October 29, 2011 at: http://www.emro.who.int/tfi/TFIiraniraq.pdf Year: 2003 Country: International URL: http://www.emro.who.int/tfi/TFIiraniraq.pdf Shelf Number: 123177 Keywords: Illegal CigarettesTobacco Smuggling (Iran and Iraq) |
Author: Efroymson, Debra Title: Somtimes We Win: Tobacco Control Success Stories from Asia Summary: There is much to celebrate in tobacco control. Internationally we are seeing a tremendous positive momentum: country after country has banned tobacco advertising, promotion and sponsorship; made public places smoke-free; placed stronger – and in many cases graphic – health warnings on cigarette packs; and set tobacco taxes to increase over the rate of inflation. Many other countries are in the process of implementing these proven measures to reduce tobacco use. In the spring of 2010, Australia took the radical step of mandating plain packaging, which should go far in reducing the attractiveness of smoking. Yet progress is not made without difficulty. The tobacco industry has much to lose from all the gains that are being made in tobacco control, and does not accept such loss easily. While what must be done to reduce tobacco use is clear, achieving it is often another matter. In addition to the obstacles put in place by an exceptionally well-funded industry are the challenges of managing and implementing a successful program, including daily and ongoing issues of networking with many and varied partners, getting the public to understand and accept the benefits of smoke-free places, monitoring and encouraging strong law enforcement, and figuring out how to phrase the issue in such a way as to gain the interest and attention of policymakers, media, and potential collaborators. This book, in addressing the above issues and more, provides a collection of tobacco control success stories that illustrate the value of a few different approaches, raise a few questions, and remind us that, through some combination of skill, hard work and luck, we can make progress. If we learn to 2 recognize opportunities as they arise and continue to work hard and intelligently towards the passage and implementation of proven policies, then sometimes, indeed, we will win. The stories presented here are by no means representative of the region, much less the world. They have been selected based on purely practical reasons: places the author has visited and is familiar with the work. The Lao People’s Democratic Republic is over-represented, in large part because so few people know of the good work being done there. Very many more stories have been told and await being told; this collection is simply meant to raise our collective spirits and share a few ideas about successful approaches to tobacco control. Details: Ottawa: HealthBridge, 2010. 113p. Source: Internet Resource: Accessed November 4, 2011 at: http://www.healthbridge.ca/STWW_book_final_version.pdf Year: 2010 Country: Asia URL: http://www.healthbridge.ca/STWW_book_final_version.pdf Shelf Number: 123230 Keywords: Illegal CigarettesIllegal Tobacco (Asia)Tobacco Control |
Author: Physicians for a Smoke-Free Canada Title: Estimating the Volume of Contraband Sales of Tobacco in Canada: 2006-2010 Summary: Although contraband tobacco sales have been identified as a major concern by health organizations, tobacco suppliers and governments, there have been no official government estimates provided of the level of contraband activity in Canada. We previously attempted to estimate the volume of contraband cigarettes in Canada by comparing actual sales to historic levels of consumption on a per‐smoker basis. To do this we used estimates of the number of smokers produced by the Canadian Tobacco Use Monitoring Survey, sales data from Health Canada reports of wholesale shipments, and historic levels of consumption by taking an average consumption from the first 3 years of the CTUMS survey (1999‐2001). We believe that problems and limitations of this approach have increased over time. • CTUMS is no longer the only annual survey of tobacco use, and discrepancies between it and the other large national survey, the Canadian Community Health Survey, are increasing. • Health Canada has changed the way it reports wholesale shipments of tobacco products, in ways that produce discrepancies with volumes we cited earlier. This data is not provided in a consistent manner (i.e. either weight or unit measurement), and adjustments are required to some reports. • Basing actual consumption on measurements that were taken a decade earlier, before smoking bans were implemented and taxes were increased seem less reliable over time. • The largest tobacco company has changed its manufacturing and wholesaling practices, which have unknown effects on regional reports of shipments. To respond to these challenges, we are repeating our estimation exercise with a few changes and several additional caveats. Details: Ottawa, ONT: Physicians for a Smoke-Free Canada, 2011. 18p. Source: Internet Resource: Accessed February 13, 2012 at: http://www.smoke-free.ca/pdf_1/2011/contraband2010.pdf Year: 2011 Country: Canada URL: http://www.smoke-free.ca/pdf_1/2011/contraband2010.pdf Shelf Number: 124118 Keywords: Black MarketsContraband Tobacco (Canada)Illegal CigarettesIllegal Tobacco |
Author: Barkans, Meagan Title: Contraband Tobacco on Post-Secondary Campuses in Ontario Summary: In Ontario 27% of young adults smoke, and annual surveillance data suggests tobacco use is plateauing after years of decline. The availability of inexpensive contraband tobacco products maybe contributing to this situation. Limited research has been conducted on the use of contraband tobacco and despite the increasing availability of contraband 'Native cigarettes', no studies to date have examined their use among young adults. Accordingly, this study examines: (a) what proportion of cigarette butts discarded on post-secondary campuses are contraband; and (b) whether the proportion of contraband butts varies between colleges and universities, across seven geographical regions in the province and based on proximity First Nations reserves. In March and April 2009, discarded cigarette butts were collected from the grounds of 25 post-secondary institutions across Ontario. At each school, cigarette butts were collected on a single day from four locations. The collected cigarette butts were reliably sorted into five categories according to their filtertip logos: legal, contraband First Nations Native cigarettes, international and suspected counterfeit cigarettes, unidentifiable and unknown. Contraband use was apparent on all campuses, but varied considerably from school to school. Data suggest that contraband Native cigarettes account for as little as 1 % to as much as 38 % of the total cigarette consumption at a particular school. The highest proportion of contraband was found on campuses in the Northern part of the province. Consumption of Native contraband was generally higher on colleges compared to universities. The presence of contraband tobacco on all campuses suggests that strategies to reduce smoking among young adults must respond to this cohort's use of these products. Details: St. Catharaines, ONT: Brock University, Applied Health Sciences, 2010. 116p. Source: Internet Resource: Master's Essay: Accessed February 13, 2012 at: http://dr.library.brocku.ca/bitstream/handle/10464/3152/Brock_Barkans_Meagan_2010.pdf?sequence=1 Year: 2010 Country: Canada URL: http://dr.library.brocku.ca/bitstream/handle/10464/3152/Brock_Barkans_Meagan_2010.pdf?sequence=1 Shelf Number: 124119 Keywords: Black MarketColleges and UniversitiesContraband Tobacco (Canada)Counterfeit CigarettesIllegal CigarettesIllegal Tobacco |
Author: Canada. Public Safety Canada Title: 2012-2013 Horizontal Evaluation of the Measures to Address Contraband Tobacco: Final Report Summary: This is the 2012-2013 Horizontal Evaluation of the Measures to Address Contraband Tobacco (MACT). Evaluation supports accountability to Parliament and Canadians by helping the Government of Canada to credibly report on the results achieved with resources invested in programs. Evaluation supports deputy heads in managing for results by informing them about whether their programs are producing the outcomes that they were designed to achieve, at an affordable cost; and, supports policy and program improvements by helping to identify lessons learned and best practices. What we examined The government announced the MACT in 2010, to help strengthen tobacco control, and advance initiatives aimed at reducing the availability and demand for contraband tobacco with a particular focus on organized crime activities. Time-limited funding of $17 million over three years was allocated to five federal departments/agencies for the following measures: - Royal Canadian Mounted Police - Combined Forces Special Enforcement Unit - Contraband Tobacco Team in Cornwall, Ontario, for investigative purposes. - A dedicated liaison resource to increase awareness of the dangers of organized crime involvement in contraband tobacco. - Public Prosecution Service of Canada - Legal advice to the Contraband Tobacco Team and prosecution services. - Canada Border Services Agency - Contraband Tobacco Detector Dog Teams in the Vancouver International Mail Center and in the marine port of Montreal. - Research and develop new scientific methods to determine the origin of tobacco and to compare tobacco products to support law enforcement efforts to target criminal groups (herein refer to as the Laboratory). - Canada Revenue Agency - An advertising campaign aimed at increasing public awareness among young adults in Ontario and Quebec concerning the sale of contraband tobacco in financing criminal activities. - Public Safety Canada - Development and delivery of a performance measurement strategy, and to conduct a horizontal evaluation during the third-year. Funding approval requirements for this time-limited initiative specified that an evaluation be conducted in the third year of the Initiative. Over the past decade, the Government of Canada has introduced numerous initiatives to address tobacco control, including the Federal Tobacco Control Strategy (Health Canada) in 2001; the Contraband Tobacco Enforcement Strategy (the Royal Canadian Mounted Police) in 2008; the Task Force on Illicit Tobacco Products (Public Safety Canada) in 2008; and, most recently, the Anti-Contraband Tobacco Force (the Royal Canadian Mounted Police) in 2013 Details: Ottawa: Public Safety Canada, 2014. 48p. Source: Internet Resource: 2014-05-29: Accessed January 30, 2015 at: https://www.publicsafety.gc.ca/cnt/rsrcs/pblctns/2013-hrzntl-vltn-msrs-cntrbnd-tbcc/2013-hrzntl-vltn-msrs-cntrbnd-tbcc-en.pdf Year: 2014 Country: Canada URL: https://www.publicsafety.gc.ca/cnt/rsrcs/pblctns/2013-hrzntl-vltn-msrs-cntrbnd-tbcc/2013-hrzntl-vltn-msrs-cntrbnd-tbcc-en.pdf Shelf Number: 134498 Keywords: ContrabandIllegal CigarettesIllegal Tobacco (Canada)Organized CrimeTobacco Control |
Author: Leuprecht, Christian Title: Smoking Gun: Strategic Containment of Contraband Tobacco and Cigarette Trafficking in Canada Summary: anadians think of contraband tobacco and cigarettes as a nuisance at best, or a tax-revenue problem at worst, not in terms of organized crime or terrorism. This authoritative study of the size, scope, and operations of contraband tobacco and cigarettes in Canada reveals this to be a false dichotomy. Canadian law enforcement seizures of contraband tobacco routinely include high-powered weapons, hard and designer drugs, stolen vehicles and other merchandise, and lots of cash. Indeed the week this report was released, police in Quebec carried out 70 raids and made 60 arrests against an international criminal network involved in drug and contraband tobacco trafficking, and money laundering, in the largest anti-contraband operation to date. Contraband tobacco is lucrative, it is produced and trafficked systematically alongside other illicit goods, and Canadian crime syndicates are heavily invested in its proceeds. Globally, money from contraband tobacco and cigarettes is a major source of revenue for the likes of ISIS, al-Qaeda, and Hezbollah, whose contraband fundraising activities in North America have been subject to indictments. Producers and traffickers of contraband prey on the most vulnerable population groups in Canadian society. They brazenly flaunt restrictions on procurement, manufacturing, packaging, promotion, and sale of tobacco and cigarettes. Their ranks count hardened Mafioso and notorious criminal bikers who exploit Native communities. Tobacco farmers divert crops to the illicit market; some cooperate to reap higher profits, some uncooperative ones are coerced or have their tobacco stolen. Compared to illicit drugs, materials and manufacture are readily accessible, and the market for contraband tobacco and cigarettes is huge, highly profitable and easy to reach. The loss factor is minimal because chances of detection are small, penalties lenient (if any are imposed at all), and social stigma less than for alternative illicit activities. Canada's contraband market in tobacco and cigarettes is estimated at more than $1.3 billion, which rivals the narcotics market. In Ontario alone, the illicit cigarette market is roughly $500 million annually and forgone tax revenue between $1.6 billion and $3 billion. Enforcement is hampered by entangled jurisdictional issues, collective action problems within and across jurisdictions, scarce enforcement resources, legislative gaps, and, it seems, lack of a comprehensive plan, let alone strategy. There has been some institutional learning, and worthwhile innovations at different jurisdictional levels - federal, provincial, and First Nations. This study explores and compares some of these innovations to forge a comprehensive approach to contraband tobacco and cigarettes. Although law enforcement has a role to play, like so much other criminal activity, we are clearly not going to arrest our way out of this problem. Ultimately, a comprehensive strategy needs to change the incentive structures in place on both the demand and supply sides, optimize legislative and regulatory frameworks, and improve inter-agency and inter-jurisdictional coordination. Key recommendations include: Revenue sharing with First Nations The collection and administration of an excise tax by First Nations governments promises a sustained stream of revenue for community development and infrastructure projects and a significant incentive to reduce tax evasion in cigarette sales to non-Natives. In return for greater fiscal autonomy, sales to ineligible customers would be curbed by reducing the quota allocation to First Nations. Halting diversion from legitimate growers in Ontario Ontario is the only Canadian jurisdiction where tobacco is grown. Although the transition from the Ontario Flue-Cured Tobacco Growers' Marketing Board to the Ontario Ministry of Finance has tightened monitoring and enforcement of raw leaf tobacco, three changes will hamper the ability to investigate and interrupt diversion of tobacco to illicit markets: once harvested, growers no longer need to identify the source and the final destination of raw leaf; labelling information that tracks baled raw leaf tobacco is no longer required; and reporting frequency has been loosened from weekly to quarterly. Criminalizing the unlicensed growth, sale, purchase, and/or transport of raw leaf would acknowledge the serious consequences of diverted raw leaf and empower police to reinforce the licensing regime. Federal coordination and a Tobacco Ombudsman C-10 opens the opportunity for the federal government to facilitate coordination of a unified taxation structure for tobacco and cigarettes for all Canadian peoples, across provinces and reserves. This authority could be administered and enforced by a Canadian Tobacco Ombudsman under the aegis of the Minister of Public Safety. An ombudsman could improve coordination and communication among law enforcement agencies and between law enforcement and other regulatory bodies. Enforcement: Lessons learned Ontario recently announced a Contraband Tobacco Enforcement Team that stands to draw lessons from Quebec, where Project ACCES has proven quite successful over more than a decade. Moreover, it and its outcomes come at no additional cost to government. In fact, it more than pays for itself: by reaping fines and seizures, and realizing a growing tax base due to deterring contraband without a change in smoking rates, the project has seen a return of as much as 16 times the investment. Public awareness Consumers of contraband tobacco are blissfully unaware of their habit's connection with organized crime; greater awareness might stem consumption, especially if on-reserve manufacturers associated with organized crime are clearly distinguished from those who are not. Contraband has a more pervasive impact on the public safety of Canada, Canadians, and Canadian interests than terrorism has ever had. If Canadians only knew, they would demand that government act accordingly. Now they do. It is time to act to ensure the benefits of taxation accrue to all citizens instead of organized criminals and terrorists. Details: Ottawa, ONT: Macdonald-Laurier Institute, 2016. 65p. Source: Internet Resource: Accessed September 21, 2016 at: http://www.macdonaldlaurier.ca/files/pdf/MLILeuprechtContrabandPaper-03-16-WebReady.pdf Year: 2016 Country: Canada URL: http://www.macdonaldlaurier.ca/files/pdf/MLILeuprechtContrabandPaper-03-16-WebReady.pdf Shelf Number: 145611 Keywords: Cigarette Smuggling CigarettesContraband GoodsContraband TobaccoIllegal CigarettesIllegal TobaccoOrganized CrimeTax Evasion |
Author: Luk, Rita Title: Contraband Cigarettes in Ontario Summary: This report documents the scope of the contraband cigarette market in Ontario and quantifies the extent of use and the financial impact on tax revenues of one source of contraband tobacco products - cigarettes purchased on First Nations reserves. The report also describes the characteristics of smokers who most frequently purchase untaxed or partially taxed cigarettes on reserves. Key findings are based on data for adult smokers surveyed from July 2005 to June 2006. At least 14% of cigarettes are bought on reserves; this is a conservative estimate of the use of contraband tobacco products, as it does not include contraband cigarettes sold off reserve. To maximize the effectiveness of tobacco tax policy and protect tax revenues, the authors suggest that the Ontario and federal governments will have to work collaboratively, and with First Nations communities, to develop solutions and implement measures to prevent contraband. Details: Toronto: Ontario Tobacco Research Unit, 2007. 37p. Source: Internet Resource: Accessed October 7, 2016 at: http://otru.org/wp-content/uploads/2012/06/special_nov_2007.pdf Year: 2007 Country: Canada URL: http://otru.org/wp-content/uploads/2012/06/special_nov_2007.pdf Shelf Number: 110502 Keywords: CigarettesContraband ProductsIllegal CigarettesTax EvasionTax Policy |
Author: Lemboe, Craig Title: Cigarette Taxes and Smuggling in South Africa: Causes and Consequences Summary: The main instrument within the broader framework of tobacco control in South Africa has been the more aggressive use of tobacco taxes which since 1999/2000 have increased from 0.12 cents per cigarette to 0.38c in 2009/10. The primary goal of these policies is to reduce cigarette consumption and the attendant negative externality. National Treasury (NT) data seem to suggest that these initiatives and higher taxes in particular have been effective in reducing cigarette consumption. However, the official (NT) data pay little attention to the illegal cigarette market which in South Africa has long been assumed to be only a fraction of total cigarette consumption. Comparing an independent consumption survey with the NT data we find that the level of cigarette smuggling in South Africa is in fact significant, constituting between 40% and 50% of the total market, and that cigarette tax hikes have to a large extent contributed to its continued existence and growth by creating a financial incentive to smuggle. Furthermore, the well-established informal sector in South Africa - which developed under Apartheid rule and is characterised by strong networks with other African countries - implies that there is a greater ability and likelihood of consumers switching from consuming legal cigarettes to consuming illegal cigarettes following a tax-induced price increase. There is also much evidence indicating that illegal cigarettes are of inferior quality which, combined with the tax induced shift to smuggled cigarettes, suggests that cigarette tax hikes could have the perverse effect of raising rather than lowering the overall negative externality. Details: Stellenbosch, South Africa: Bureau for Economic Research, University of Stellenbosch, 2012. 28p. Source: Internet Resource:: Stellenbosch Economic Working Papers: 9/12: Accessed February 10, 2017 at: Year: 2012 Country: South Africa URL: Shelf Number: 147770 Keywords: Cigarette SmugglingIllegal CigarettesIllegal marketsTaxes |
Author: Tobacco Institute of India Title: The Threat of Growing Illegal Cigarette Trade in India: Adversely Impacting Legal Industry, Government Revenue and Livelihood Summary: Illegal Cigarette trade comprising international smuggled and locally manufactured tax-evaded cigarettes accounts for as much as 1/5th of the Cigarette Industry in India. Extremely high tax rates and constantly increasing tax rates on Cigarettes provide a profitable opportunity for tax evasion by illegal trade in both international smuggled and domestic tax evaded cigarettes Details: New Delhi: Tobacco Institute of India, 2015. 20p. Source: Internet Resource: Accessed February 10, 2017 at: http://www.tiionline.org/bookpublications/threat-of-growing-illegal-cigarette-trade-in-india-july-2015/ Year: 2015 Country: India URL: http://www.tiionline.org/bookpublications/threat-of-growing-illegal-cigarette-trade-in-india-july-2015/ Shelf Number: 146002 Keywords: Cigarette TaxesIllegal Cigarette TradeIllegal CigarettesIllegal Tobacco TradeIllegal TradeSmugglingTobacco Industry |