TAX REFORM ON GUAM : A PERSONAL HISTORY AND PROSPECTS
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概要
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As a Government of Guam civil servant from time to time over a twenty-year period, I made tax reform recommendations. This paper discusses recommendations, rare partial implementation and being ignored. Much of evaluation of types of taxes outlined here would apply to other island communities. The paper is cautionary for those who hope to contribute their professional skills to improve of government policy. The United States Federal tax code applies to Guam but taxes are paid to the Government of Guam. There has been reform in administering the code, easing filing for those with income both from Guam and the Federal tax territory. The second major source of revenue is a gross receipts tax, four percent of sales increased temporarily to six percent. Replacement with a sales tax has been a common recommendation; a contrary proposal as part of an overall tax recommendation in 1976 was replacement with a value added tax or a gross receipts tax covering final sales only. A partial modification took place in 1984. Findinga tax code commission in 1989 upon return to Guam after a four-year absence, I embraced reform. As an economist for Guam Department of Commerce, without success, I sought University of Guam professors to write pamphlets for a series, Notes on Tax Reform. Those in Guam during the establishment of the commission, however, recognized the greater interest in change than reform. A lazy and sloppy substitute of my recommendation in Liquor Taxation and Alcohol Abuse among Youth (1991) was implemented in 2003. A tax reform committee in 2002 avoided taking a position on its mandate, reform of the gross receipt tax, making the prospect for serious reform more doubtful.
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