No smoking gun: tobacco taxation and smuggling in Sierra Leone
Conclusions
By presenting a low income and lower enforcement capacity case study, this paper provides novel and critical evidence to the debate on the tax-smuggling link. Furthermore, it points to new questions on how states in these contexts can limit cigarette smuggling.
Source: Tobacco Control - Category: Respiratory Medicine Authors: Gallien, M., Occhiali, G. Tags: Open access Original research Source Type: research