WIEGAND, Bruce creator text 1993 monographic Argues that the incentive to smuggle can be attributed to high taxes which raise the cost of doing business and the cost of living. Two factors determine the extent of smuggling, viz. the risk of getting caught by customs authorities, and the level of import and export tariffs. Discusses four types of smuggling as it relates to Belizean society. 3/7/00 M2LMGR 20260716043319.0