Reform Scotland said the Scotland Act 2016 would leave the duty devolved and in control of the Scottish Assembly, which has already discussed first cutting and then ending it.
It added any loss in revenue following the reductions would be at least matched by the increases in revenue generated by job and productivity growth as well as tourism expenditure.
In addition, Reform Scotland’s briefing – Cut then scrap: The case against Air Passenger Duty – highlighted the benefits to Scots, who would save significant sums of money on their own travel if the tax were scrapped.
The paper also highlighted the fact that only four other EU countries now have a similar tax, with several others having scrapped it in recent years.
