Gebauer, Andreas; Nam, Chang-woon; Parsche, Rüdiger - In: CESifo economic studies : CESifo, a joint initiative of … 51 (2005) 1, pp. 133-157
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...