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City Bogota / Hanoi / Chicago / / Company FIA International Research Ltd / Coleman / Market Tracking International Ltd / / Continent Asia / Europe / / Country Taiwan / Belarus / Germany / Italy / Estonia / Cambodia / Mexico / Iran / Sweden / Poland / Thailand / Colombia / France / Malaysia / Russia / United States / Brazil / Aruba / Canada / Australia / United Kingdom / Philippines / China / Singapore / Scotland / Luxembourg / Finland / Ukraine / Spain / / Currency USD / / IndustryTerm internet access / Cancer Prevention / transportation / illicit products / retail price / online purchases / illicit tobacco products / Internet penetration / countries illicit tobacco products / retail / excess travel costs / tobacco products / criminal networks / Internet vendors / produced products / Transportation costs / illegal products / illegal tobacco products / illegal manufacturing / larger criminal networks / airline passengers / free tobacco products / smuggled and illicit manufactured tobacco products / web sites selling cigarettes / overseas internet vendors / transportation equipment / individual tobacco users buying tobacco products / illegal transportation / informal network / Technology allowing virtual transactions / crime networks / illegal cigarette manufacturing / informal distribution network / legal products / foreign products / informal distribution networks / less law / regular retail channels / higher tax jurisdictions purchasing tobacco products / absolute retail price / manufacturing / Social networks / law enforcement / activities supply tobacco products / online cigarette sales / licit and illicit products / / NaturalFeature island of Aruba / / Organization Financial Action Task Force / World Health Organization / World Customs Organization / Abu Sayyaf / European Parliament / OECD / US federal government / World Bank / Ministry of Health Republic of Indonesia / United Kingdom Department of HM Customs / European Union / / Person Shih / Hyde / Yang / / Position author / representative / / ProvinceOrState Cook County / Hawaii / Washington / Michigan / South Carolina / California / / Region southeastern Asia / / SocialTag 
Chapter 8 Tax avoidance and tax evasion Introduction Tax avoidance and tax evasion can decrease the economic welfare