James Mak
Taxing Tourists to Generate Revenue to Address the Negative Impacts of Climate Change on Hawai‘i Natural Resources
There is widespread agreement among Hawai‘i residents that the state government needs to spend more money on natural resource stewardship. A critical question is how best to pay for it. In his January 2024 State of the State Address, Governor Josh Green said that “we must do more to protect our beaches, parks, and other […]
Read MoreEconomic Perspective of Maui’s Devastating Wildfires
By James Mak, Paul Brewbaker, and Frank Haas Lahaina is a very special place with so much deep, rich history. Over time, it’s evolved. It’s been many things. It’s been the capital of the Hawaiian Kingdom. It’s been home base for generations of Maui chiefs. It’s been a center of commerce in whaling. It’s been […]
Read MoreWhat Does It Mean for HTA to be Administratively Attached to DBEDT?
By Paul Brewbaker, Frank Haas, and James Mak Hawaii Tourism Authority (HTA) was established by Act 156 in 1998 and is administratively attached to the State Department of Business, Economic Development and Tourism (DBEDT). HTA’s mission is “To strategically manage Hawaii tourism in a sustainable manner consistent with the economic goals, cultural values, preservation of […]
Read MoreAre 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 presents detailed state-by-state estimates of state and local taxes paid by businesses in Fiscal Year 2021. The report (hereafter referred to as the Ernst & Young report) is in its […]
Read MoreHawai‘i Should Adopt a “Whole of Government” Approach to Destination Management
Paul Brewbaker, Frank Haas, and James Mak Hawai‘i has a long history of publishing community-based tourism plans with various version of these plans going back to the 1970s. Despite these well-intentioned efforts, tourism in Hawai‘i has not been effectively managed and has, thus far, been unable to achieve the vision articulated by the Hawai‘i Tourism […]
Read MoreDissolving the Hawaii Tourism Authority
Read the full UHERO brief. By Paul Brewbaker, Frank Haas, and James Mak State lawmakers in the 2023 state legislature are bashing the Hawaii Tourism Authority (HTA)…again! This year, the existence of HTA is at stake. Two bills (Senate Bill SB 1522 SD2 and House Bill HB1375 SD3) propose to repeal the HTA although they […]
Read MoreBrief: Dissolving the Hawaii Tourism Authority
Read the summary blog post. By Paul Brewbaker, Frank Haas, and James Mak State lawmakers in the 2023 state legislature are bashing the Hawaii Tourism Authority (HTA)…again! This year, the existence of HTA is at stake. Two bills (Senate Bill SB 1522 SD2 and House Bill HB1375 SD3) propose to repeal the HTA although they […]
Read MoreTime 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. Commissioners comprise of tax experts in the state and serve without compensation. In its final report to the Legislature, the 2020-2022 Tax Review Commission’s top recommendation is a carbon tax […]
Read MoreRethinking 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) that directly supports programs to regenerate Hawaii’s resources, protect natural resources, and address unfunded conservation liabilities.” The proposed RTF is more commonly referred to as a “visitor green fee.” The […]
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