Robert Ebel
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) 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 […]
Read MoreTaxing 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 the challenge of determining how best to tax the incomes of employees who live in one state but work remotely for employers located in another state. In Hawaii a resident […]
Read MoreHow Can the State Government Restore Fiscal Balance?
The impact of COVID-19 and the efforts taken to contain it have led to a rapid deterioration in the state’s short- and medium-term fiscal outlooks. At its May 28 meeting, the State Council on Revenue (COR) cut its general fund tax revenue forecast for FY2020-FY2026 by almost $10 billion. The Hawaii Constitution requires the Legislature […]
Read MoreCharting a New Fiscal Course for Hawaii: A Fiscal Architecture Approach
The Hawai’i Executive Conference (HEC)’s recent report, Troubled Waters: Charting a New Fiscal Course For Hawaii, makes a compelling case for the Hawaii community to focus on “the future fiscal capacity of Hawaii state and local governments.” HEC examines three public expenditure challenges totaling $88.4 billion that residents will likely face over the next thirty […]
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