Random left a comment on Greek debt crisis solved: Greece to issue "Sun and sea vouchers":
Can they be used to pay taxes? ;)
Obviously. The vouchers are pre-paid tax.
Having issued the vouchers, the Greek government has to force the tourism industry to honor them by levying a tourism tax payable in vouchers (just like any other vouchers - be they rationing vouchers, nursery vouchers or coins and notes).
So, for example...
Tour operators buy the vouchers from The Troika for near face value and use them to part-pay the airline companies and hotel owners.
Airline companies have to pay a certain number of vouchers for the right to land a planeful of tourists; hotel owners have to pay a certain number of vouchers each year, depending on how big or favourable their site is. Or the government just levies a fairly high nominal tax rate on them and accepts the vouchers in lieu of cash payment.
The airline companies and hotel owners can keep the cash element (their "net of tax" income) and give the vouchers back to the government as "tax".
The government then chucks the vouchers on a bonfire.
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