We consider perfectly anticipated periodic tax amnesties characterized by a tax rate lower than the ordinary one and used by a monopolistic government to maximize net fiscal revenue. We model tax amnesties as a form of intertemporal price discrimination. It turns out that, under certain...

Monetary or in-kind transfers can be used as an incentive for consumers to request official receipts for goods they purchase. A novel system of in-kind transfers in the form of lottery tickets has recently been introduced in China. Price subsidies (often granted through tax deductions or...