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81 For empirical evidence on the final point, see Prieger and Kulick, Tax Evasion and Illicit Cigarettes in California: Part IV. While the basic fact that an increase in taxes leads to more ITTP, holding other factors constant, is generally accepted by most economists, there is much disagreement over the policy implications

Be prepared for periodic inspections from the Department, when officials will review your record-keeping practices, verify your business operations comply with regulations, check your continuing education status, and ensure all agents have valid licenses and appointments

However, for satellites, radars, large items, or multi-piece shipments, system and carrier limitations may sometimes result in incorrect estimates

Parliamentary Secretary for the Ministry of Social and Family Development Low Yen Ling 18

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