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Western Hemisphere > American Samoa

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Cover IMF Staff Country Reports
Samoa: Staff Report for the 2003 Article IV Consultation
International Monetary Fund
This 2003 Article IV Consultation highlights that Samoa’s GDP growth slowed to 1.9 percent in 2001/02. This slowdown reflected mainly a steep decline in agriculture and a sharp contraction in construction activity. Although underlying inflation has remained low, headline inflation accelerated in this period, rising from 1.1 percent in 2000/01 to 9.8 percent in 2001/02 as a result of food supply shortages. Supervision in the financial sector has been enhanced by bringing all nonbank institutions under the supervisory regime of the central bank, and guidelines governing the supervision of these institutions are currently being developed.
Keywords:
ISCR; CR; government; budget; budget framework; item; budget target; development expenditure; staff appraisal; announced budget; Budget planning and preparation; Public sector; Commercial banks; Public enterprises; Imports; Pacific Islands; Global; Australia and New Zealand
Cover IMF Staff Country Reports
Samoa: Selected Issues and Statistical Appendix
International Monetary Fund
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.
Keywords:
ISCR; CR; tariff; CBS securities; revenue; tax rate; Samoa; tariff reform; CBS bear; benchmark security; government involvement; monetary management; tariff reduction; tariff rate; Income and capital gains taxes; Income tax systems; Tariffs; Consumption taxes; Pacific Islands; Australia and New Zealand