A senator in Guam is calling for the territory's lawmakers to consider creating a tax structure separate from the United States federal government.
The senator Michael Limtiaco has called for a study into whether delinking Guam from the federal tax system would be beneficial.
Mr Limtiaco says there are some discrepancies in the way residents in Guam pay their taxes and he wants the Legislative Tax Review Commission to analyse the current system.
"They would do the necessary analysis to determine what type of tax structure best fits Guam. it could be in the form of a flat tax, let's say a flat tax across the board, as opposed to you know the current internal revenue code. We could potentially move from our current GRT tax to a self-tax or a value added tax."
Michael Limtiaco says changes to the tax structure could affect the territory's contributions to social security and the medicare and medicaid programmes.
