UHERO
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…
Economic 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…
What 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…
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…
Hawai‘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…
Dissolving the Hawaii Tourism Authority
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…
Brief: Dissolving the Hawaii Tourism Authority
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…
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.…
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)…