However, an Internet-device is a prerequisite to using the service. The price of smartphones has been dropping, especially Android models.1 Nevertheless, the price of a device can be a barrier in some LDCs particularly when onerous import duties and other taxes are added. According to GSMA, handset taxes as a proportion of the handset price averaged 23% around the world about the same average in the LDCs (GSMA, 2015).