Are Businesses Heavily Taxed in Hawai’i?
By James Mak A recent report—Total State and Local Business Taxes—published by Ernst & Young LLP, State Tax Research Institute, and Council on State Taxation
July 6, 2023
Economics of Taxation
A Comparison of State-Level Carbon Reduction Strategies: A Case Study of Hawai‘i
Abstract: State-level electricity standards are proliferating and becoming more ambitious, with numerous US states adopting a Renewable Portfolio Standard (RPS) and a small but increasing
March 16, 2023
Cliffs in the GAP: A Design Flaw with an Easy Fix
By Dylan Moore How much more am I getting? I’m getting $80 a month before taxes, and I’m going to lose a $1000 benefit… It’s
February 10, 2023
Time for A Carbon Tax for Hawaii?
By James Mak and Erik Haites Hawaii’s constitution requires a Tax Review Commission (TRC) be appointed every five years to review the state’s tax/revenue system.
January 11, 2023
Rethinking HTA’s “Regenerative Tourism Fee”
By James Mak and Robert D. Ebel Hawaii Tourism Authority’s (HTA) Oahu Destination Management Action Plan (DMAP) proposes to “Establish a ‘Regenerative Tourism Fee’ (RTF)
November 14, 2022
To Tax or Not to Tax Sale of Food and Medicine
By James Mak Inflation is soaring at the highest rate since the early 1980s. Not surprisingly, many Hawaii residents are struggling financially today. Sadly, this
August 15, 2022