Rethinking HTA’s “Regenerative Tourism Fee”November 14, 2022By 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 More
Taxing Income in the New World of TeleworkingMay 28, 2021By 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 More
How Can the State Government Restore Fiscal Balance?June 18, 2020The 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 More
Charting a New Fiscal Course for Hawaii: A Fiscal Architecture ApproachJanuary 29, 2020The 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… Read More
Rethinking HTA’s “Regenerative Tourism Fee” November 14, 2022 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 More
Taxing Income in the New World of Teleworking May 28, 2021 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 More
How Can the State Government Restore Fiscal Balance? June 18, 2020 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 More
Charting a New Fiscal Course for Hawaii: A Fiscal Architecture Approach January 29, 2020 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… Read More