Number: RL32708
Title: Federal Taxes and the U.S. Territories: An Overview
Authors: Steven Maguire, Government and Finance Division 
Abstract: The overview that this report provides is useful background information for a number of policy issues that have received congressional consideration. Analysis of these policy issues is beyond the scope of this report. Some of these issues are the political status of the territories and their relationship with the United States; whether the possessions are taxed unfairly or more favorably than the states, taking into account their limited participation in federal spending programs; and whether the possessions that use the mirror system of taxation have sufficient fiscal flexibility, given the difference between their economies and that of the United States.
Pages: 13
Date: May 19, 2008