Using the Property Tax to Appropriate Gains from Tourism
This paper describes and evaluates the merits of Kauai County’s use of the property tax to capture rents from tourism and provide property tax relief
This paper describes and evaluates the merits of Kauai County’s use of the property tax to capture rents from tourism and provide property tax relief
This paper chronicles the evolution of Hawaii’s high technology tax credits, describes their provisions and the ensuing problems in attempting to ascertain whether or not
The University of Hawai‘i at Manoa (UHM) had its beginnings in 1907 as a college of agriculture and mechanical arts. In 1912, the first permanent
The Passenger Vessel Services Act (PVSA), a 123-year old cabotage law, attempts to shield U.S. maritime shipping from foreign competition. It also applies to the
In this paper, we evaluate the manner in which timeshare occupancy is taxed in the State of Hawaii. Our objective is to ascertain how best
In the aftermath of the terrorist attacks on September 11, 2001 (9/11), Congress passed the Aviation and Transportation Security Act (ATSA). Section 116, Air Transportation
This article proposes linkage analysis as a complement to the traditional tourism-impact analysis to examine tourism’s economic imprints on a destination’s economy. The starting point
This article reviews recent trends in travel and tourism in the United States and Hawaii to ascertain how the terrorist attacks of 9/11 and subsequent
Fiscal incentives are widely used by governments around the world to attract private investment in “preferred” industries, including tourism. Incentives are often granted to offset