TISA South Africas Tobacco Tax Mess Informal retail store in South Africa, selling cigarettes (Note: Not all brands shown in the image are illicit) TISA - An Influential Club The Tobacco Institute of Southern Africa (TISA) operates as a voluntary trade association representing tobacco farmers, leaf merchants, leaf processors, manufacturers, and tobacco product importers and exporters active in the region
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Per-adult tax-paid cigarette sales (hereafter per-adult sales) can be defined as the sum of in-state consumption and net smuggling, as presented in Equation 1: PCSales it = Cons it + NetSmug it where PCSales is per-adult cigarette sales, Cons represents the in-state per-adult consumption, NetSmug is the per-adult number of packs of cigarettes exported to residents of other states minus the number of packs imported by residents of the home state from other states or other jurisdictions (including Indian reservations and military bases), and i and t indicate state and year
