01589cas a2200241 a 4500 AALejournalIMF008475 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451840698 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Samoa : Selected Issues and Statistical Appendix. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (45 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2003/196 Full text available on IMF http://elibrary.imf.org/view/journals/002/2003/196/002.2003.issue-196-en.xml IMF e-Library