Working papers are in draft form. This working paper is distributed for purposes of comment and discussion only. It may not be reproduced without permission of the copyright holder. Copies of working papers are available from the author or at http://ideas.repec.org/s/wis/wpaper.html . Department of Economics Working Paper Series 401 Sunset Avenue Windsor, Ontario, Canada N9B 3P4 Administrator of Working Paper Series: Christian Trudeau Contact: trudeauc@uwindsor.ca Optimal Sales Tax Rebates and Tax Enforcement Consumers Marcelo Arbex (University of Windsor) Enlinson Mattos (Sao Paulo School of Economics) Working paper 13 ‐ 02