Research and Reports

Tax Incentives in Tourism: Hawaii’s Hotel Remodeling and Construction Tax Credits

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 …

Aging, Pension Income, and Taxes in Hawaii Report to the State of Hawaii Tax Review Commission

Over the foreseeable future, the number of retirees will grow much more rapidly than the number of workers.  The percentage of Hawaii’s population 65 and …

Environmental Valuation and the Hawaiian Economy

Economic planning and policy analysis are commonly criticized for their failure to properly account for adverse effects of economic development on the environment and other …

Report on the Economic Impact of the University of Hawai’i System December 2000