Samoa: Selected Issues and Statistical Appendix

June 30, 2003

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Format: Chicago

Samoa: Selected Issues and Statistical Appendix, (USA: International Monetary Fund, 2003) accessed November 21, 2024

Summary

This Selected Issues paper and Statistical Appendix reviews Samoa’s record of economic reform, its economic performance to date, and future areas of reform focus. The paper highlights that reform of the taxation system has reduced Samoa’s dependence on international trade taxes and enhanced the efficiency of the tax system. Tax reform was initiated in January 1994 with the introduction of a 10 percent value-added tax on goods and services. The paper also assesses the Samoan experience of reform implementation and remaining issues and challenges.

Subject: Consumption taxes, Excises, Income and capital gains taxes, Income tax systems, Revenue administration, Tariffs, Taxes

Keywords: Australia and New Zealand, Benchmark security, CBS bear, CBS securities, Consumption taxes, CR, Government involvement, Income and capital gains taxes, Income tax systems, ISCR, Monetary management, Pacific Islands, Revenue, Samoa, Tariff, Tariff rate, Tariff reduction, Tariff reform, Tariffs, Tax rate

Publication Details

Pages:

45
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2003/196
Stock No:

1WSMEA0022003
ISBN:

9781451840698
ISSN:

1934-7685

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