The Illicit Cigarette Market in Six South African Townships (2020)

Authors: Kirsten van der Zee et al. Abstract Background: We estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on […]