By:  Ahmed Youssef Affiliation:  Independent Researcher Received 28 May 2025; Revised 12 July 2025; Accepted 22 July 2025; Available online 12 August 2025; Version of Record 12 August 2025. Abstract This paper examines the economic, social, and cultural implications of duty-free status in Alpine border regions through a comparative analysis of Samnaun in Switzerland and Livigno in Italy. Both municipalities occupy distinctive geographical positions and have historically benef