UHERO
James Mak
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…
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…
How Bad? Labor Underutilization in Hawaii During the Pandemic
By James Mak The U.S. Bureau of Labor Statistics (BLS) recently issued revised estimates of civilian labor force and unemployment in Hawaii for all of…
The Hawaii Film Tax Credit: An Update
By Sumner La Croix and James Mak In 1997, Hawaii was one of the first states to grant tax credits to attract content producers to…
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…
Legalizing Casino Gaming to Fund Homes for Native Hawaiians
By James Mak Times are hard at the state legislature as lawmakers grapple with the fiscal crisis caused by the COVID-19 pandemic. Several bills to…
Reviving Agriculture to Diversify Hawaii’s Economy
Hawaii state policymakers have identified agriculture as a sector capable of substantial expansion as part of the state’s efforts to diversify the economy. Agriculture has,…
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…