Articles by taxfoundation:

Taxing Hawaii Tourists Politically Popular

Monday, January 6th, 2014 in Guest Commentary

Editor's note: Lowell Kalapa died in December 2013. This was his final column. By Lowell L. Kalapa - Even before the current transient accommodations tax (TAT) was adopted in 1986, the very thought of taxing visitors has always been politically attractive. After all, tourists don’t vote for local politicians. However, the problem with that hypothesis […]

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Turning The Tide Of Anti-Business Attitudes In Government

Tuesday, December 10th, 2013 in Guest Commentary

By Lowell L. Kalapa - For years, local leaders, both within government and the business community, depended on the umbilical cord to federal funds secured by Hawaii’s Congressional delegation to the point that many of those leaders have no clue on what it takes to insure economic and financial prosperity for our community. Anytime Hawaii ran into […]

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Taking "Minimum Wage" Out Of Context

Monday, December 2nd, 2013 in Guest Commentary

By Lowell L. Kalapa - As we approach another session of the legislature and with Congress about to go on a holiday break, there will be renewed rhetoric about raising the minimum wage. There is obvious ignorance demonstrated when the minimum wage is characterized as a "living wage." Proponents of increasing the minimum wage decry the fact […]

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Some Employer Requirements Of Obamacare

Tuesday, November 26th, 2013 in Guest Commentary

By Lowell L. Kalapa - A few weeks ago we looked at the tax aspects of the Affordable Care Act (ACA) otherwise known as "Obamacare" which elicited a number of questions, one of which was how was the new health care initiative going to affect businesses? On the plus side, there will be tax credits […]

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Sometimes Aspects Of Hawaii's Property Tax Can Be Confusing

Monday, November 18th, 2013 in Guest Commentary

By Lowell L. Kalapa - Whenever a discussion of the real property tax arises, the jaded response is that the tax is so simple to understand that there should be no question as to how a property tax bill is calculated. The property tax bill is the product of the value of the property times the rate […]

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Slowing Growth Of Government Only Way To Avoid Another Shutdown

Friday, November 15th, 2013 in Guest Commentary

BY LOWELL L KALAPA - Whew, we dodged the bullet sighed many beneficiaries of the federal largesse, but did we as taxpayers dodge that bullet? While some of the resistance to compromise was engendered by a wish to stop the implementation of the Affordable Care Act, the temerity of the Congressional stand-off actually had its […]

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Share Loss Of TAT Could Spell Tax Hike for Hawaii

Wednesday, November 6th, 2013 in Guest Commentary

By Lowell L. Kalapa - Some legislative leaders have been taking a dog and pony show on the road to try and convince county officials to give up their revenue sharing of the transient accommodations tax (TAT) collections in return for the authorization to impose a county rate under the general excise tax. While the […]

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Reasons To Be Concerned About Obamacare - Taxes

Wednesday, October 16th, 2013 in Guest Commentary

By Lowell L. Kalapa - The shut down of the federal government pivots on which side will blink first, the President or the House Republicans and it all comes down to whether or not there will be a willingness to delay the implementation of the Affordable Care Act otherwise known as Obamacare. Adopted nearly two […]

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Raising Debt Ceiling, Cutting Spending, is Crux of Issue

Monday, October 7th, 2013 in Guest Commentary

BY LOWELL L. KALAPA - Last week’s partial shutdown of the federal government broke records on the airwaves of twitter and other social media with much of the criticism aimed at a dysfunctional Congress or the handful of Republicans “holding the country hostage.” However, many seem to miss the point that it is not so […]

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Quick Fix For Social Security Could Create False Hopes

Wednesday, October 2nd, 2013 in Guest Commentary

By Lowell L. Kalapa - Apparently when one is an elected official, one has to make sure that their concerns reflect the concerns of their constituency and obviously the concerns of seniors is right up there at the top of the list as seniors - more than any other age demographic - are more likely to […]

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