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Written by one of the 'five economists', Peter Dawkins, this paper focuses on the plan's best-known proposal, the wage-tax trade-off, discussing its impact on employment, unemployment and income distribution. The paper considers new evidence on the impact of the plan and responds to its critics....
International travellers -- mainly higher income earners -- can buy "duty-free" cigarettes and spirits for around half of the normal retail price because they are exempted from excises and GST. Although the Federal Government does not publish an official estimate of the costs to the...