Tax Flight? An analysis of the ‘duty free’ system in Australia

by Richard Denniss

Duty free stores in Australia have tax exempt status, on goods such as tobacco and alcohol, goods which the government places high taxes on to create a disincentive. The Australian government also loses over $100 million per annum through duty free stores, disproportionately to the wealthiest 20% who can afford to travel overseas. This piece recommends the abolition and restriction of duty free stores.    

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