Effectiveness of Tobacco Product Taxation Systems in ECOWAS member coutries : Tax frontier approach

INTRODUCTIONThe illicit tobacco trade offers products that escape taxation, health warnings and prohibition of sales to minors. Thus, promoting the smoking of children and poor people. This trade also generates revenues that finance organized crime with consequences on the general level of corruption and security in the countries. Despite the knowledge of these health, economic and security consequences, there is little work that measures the level of illicit trade a