UHERO
Economics of Taxation
Funding the Hawaii Tourism Authority: TAT vs General Fund…Or?
By James Mak A majority of the states in the U.S. have a government tourism office (also known as Destination Marketing Organization, DMO) that markets…
Is a Carbon Tax Viable for a Small Island Economy?
By Maja Schjervheim, Paul Bernstein, Sumner La Croix, Makena Coffman, and Sherilyn Hayashida For the third year in a row, a carbon tax bill fizzled…
Should the Counties Get a Share of the Transient Accommodation Tax?
By James Mak In the recently-concluded thirty-first legislature (2021), Hawaii state lawmakers passed HB 862 CD1 which would divert to the state government’s general fund…
Taxing Income in the New World of Teleworking
By Robert D. Ebel and James Mak Covid-19 has accelerated the growth of teleworking/telecommuting in the U.S. As a result, states are having to confront…
Understanding the Role of the Hawaii Film/TV/Digital Production Tax Credit In Diversifying the Hawaii Economy
By Sumner La Croix and James Mak Hawaii is one of 32 states in 2020 to offer a tax credit to film, TV, and digital…
The Hawaii Research Activity Tax Credit: Is It Effective and How Can It Be Improved?
In 2013, the Hawaii State Legislature enacted a tax credit for Hawaii technology firms engaged in qualified research activities satisfying requirements for the federal research…