United States General Accounting Office
GAO United States General Accounting Office Report to Congressional Committees February 2000 NORTHERN MARIANA ISLANDS Garment and Tourist Industries Play a Dominant Role in the Commonwealth's Economy GAO/RCED/GGD-00-79 GAO/RCED/GGD-00-79 Economic Study of the CNMI Contents Letter 3 Executive Summary 6 Chapter 1 Introduction 16 Chapter 2 The Impact of the Garment and Tourist Industries on the CNMI Economy 33 Chapter 3 The CNMI Government’s Revenue-Raising Effort 51 Appendixes Appendix I: CNMI Taxes and Tax Revenue 62 Appendix II: The Potential Shifting of Garment Industry Tax Burdens 66 Appendix III: Comments From the Commonwealth of the Northern Mariana Islands and Our Evaluation 68 Appendix IV: Comments From the Department of the Interior and Our Evaluation 75 Appendix V: GAO Contacts and Staff Acknowledgments 90 Contents GAO/RCED/GGD-00-79 Economic Study of the CNMI Tables Table 1: Percentage of Revenue From Local Sources and Federal Transfers and Grants in Relation to Total General Revenue for the CNMI and Other Outlying Areas, Fiscal Years 1994 Through 1997 52 Table 2: Revenue Fr …
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