The Government of Guam's Administration of Its Income Tax Program

The Government of Guam is losing millions of dollars because of its continuing problems in assessing and collecting the territorial income tax. Delinquent taxes amounted to over $15 million in 1978, or about 16 percent of total local revenues collected by Guam. The income tax is the major tax in Guam, providing 60 percent of its locally collected tax revenues. These revenues are supplemented by the transfer from the Federal treasury to the Guam treasury of Federal income taxes withheld from U.S. military and civilian personnel stationed in Guam. These transferred Federal income taxes amounted to $15 million in 1979, while locally collected Guam income taxes were $46 million.