To what extent do excise taxes affect Malawi’s cigarette trade gap with Kenya and South Africa?
Background: While economic theory supports the perception that cigarette taxes incentivise producers and users to identify ways of evading the tax, leading to the smuggling of cigarettes through a profit-maximising mechanism, empirical evidence has produced mixed findings. Aim: This study bridges t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2023-01-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/4605 |