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Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for the New EU Member States
2005
CESifo Economic Studies
The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying campaign by the duty free industry. The opponents of this resolution argued that such a tax-free sales sector created jobs and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, the duty free trade not only contributed to the reduction of the travel fare but also could be characterised as a supplement to the normal retail trade for
doi:10.1093/cesifo/51.1.133
fatcat:ehybtnawpfhpbjtvphkzzhl5ty