UHERO

Tax

The True Cost of Subsidizing Childcare

The True Cost of Subsidizing Childcare

May 1, 2026

Executive Summary As Hawaiʻi’s lawmakers are confronting budgetary challenges, expanding the childcare subsidies may seem fiscally out of reach. Yet, as we discuss, an expanded…

Migration Effects of the Maui Wildfires: Early Indicators from State Tax Filings

Migration Effects of the Maui Wildfires: Early Indicators from State Tax Filings

January 14, 2025

By Dylan Moore and Baybars Karacaovali (Office of Tax Research and Planning, Hawai’i Department of Taxation)* Executive Summary: An analysis of state income tax filing…

Why Not Just Tax Them? A Middle Ground on Addressing Short-Term Rentals

Why Not Just Tax Them? A Middle Ground on Addressing Short-Term Rentals

July 29, 2024

By Dylan Moore Maui is at a crossroads, grappling with a severe housing crisis exacerbated by last year’s wildfires. In response, Mayor Richard Bissen has…

Unclaimed: Over $15 million in Tax Credits for Low Income Households

Unclaimed: Over $15 million in Tax Credits for Low Income Households

April 29, 2024

By Dylan T. Moore (UHERO) & Baybars Karacaovali (Office of Tax Research and Planning, Hawai’i Department of Taxation) In 2021, low-income households in Hawaii were…

Cliffs in the GAP: A Design Flaw with an Easy Fix

Cliffs in the GAP: A Design Flaw with an Easy Fix

February 10, 2023

By Dylan Moore How much more am I getting? I’m getting $80 a month before taxes, and I’m going to lose a $1000 benefit… It’s…