For most people, a shopping receipt is something that quickly disappears into a wallet, pocket or bin. In Taiwan, however, that small strip of paper has a very different role. A routine purchase at a supermarket, café or clothing store can also become an entry into a nationwide lottery, where receipts carry the possibility of winning thousands of dollars. The idea appears simple, but behind it is a carefully designed tax system that uses consumer behaviour to improve compliance. By giving shoppers a personal reason to demand receipts, Taiwan created a way for ordinary purchases to become part of the government’s effort to track business activity and reduce hidden transactions.
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