Author: taxfoundation
Lowell Kalapa is president of the Tax Foundation of Hawaii. More on the web: http://www.tfhawaii.org
Website: http://www.tfhawaii.org
Articles by taxfoundation:
Minimum Wage Should Not Be Living Wage
Monday, May 20th, 2013 in Guest Commentary
By Lowell L. Kalapa - A few politicians are a bit bent out of shape because this year’s session of the Hawaii legislature did not approve an increase in the minimum wage, which is perhaps a confirmation of what many have known for a long time, that is that those critics probably never held a real [...]
Read Full Article >>Making Reimbursements Could Incur Tax Liability for Hawaii Taxpayers
Tuesday, May 14th, 2013 in Guest Commentary
BY LOWELL KALAPA - In recent years, various proposals to exempt the reimbursement of amounts paid out by mangers or operators of a number of business activities have been enacted into law because Hawaii's general excise tax law would otherwise have made such arrangements too costly to undertake. Under the general excise tax law, a [...]
Read Full Article >>Making Reimbursements Could Incur Tax Liability in Hawaii
Sunday, May 5th, 2013 in Guest Commentary
By Lowell L. Kalapa - In recent years, various proposals to exempt the reimbursement of amounts paid out by managers or operators of a number of business activities have been enacted into law because Hawaii's general excise tax law would otherwise have made such arrangements too costly to undertake. Under the general excise tax law, a [...]
Read Full Article >>Lack Of Understanding Of Hawaii's General Excise Tax Creates Confusion
Monday, April 29th, 2013 in Guest Commentary
By Lowell L. Kalapa - Hawaii’s general excise tax is the envy of every other state that imposes a retail sales tax because of its broad base, that is, it is applied to nearly every transaction that takes place in Hawaii. Such is not the case of the retail sales taxes found in more than forty other [...]
Read Full Article >>At the Hawaii Legislature, Special Funds Need More Scrutiny
Sunday, April 21st, 2013 in Guest Commentary
By Lowell L. Kalapa - With legislators in the final throes of their debate over the state spending plan for the next two years they, along with their constituents, should take a moment to look back on the last 50 or so working days to see how they handled taxpayer funds. Of course, the focus [...]
Read Full Article >>In Hawaii, It's Tax Time Madness
Monday, April 15th, 2013 in Guest Commentary
By Lowell L. Kalapa - Most Hawaii taxpayers are sighing with relief as they have dropped their federal tax returns in the mailbox earlier this week but, at the same time, the madness of completing their state tax return is just around the corner. It used to be a slam dunk for most taxpayers as they [...]
Read Full Article >>Tax Foundation of Hawaii: Less Dependence on Government is Key to Strong Democracy
Monday, April 8th, 2013 in Guest Commentary
One of the opportunities that sequestration presents is the realization of just how dependent the American public is on federal programs and services. The long arm of the federal government has reached into every nook and cranny of American society that it is very difficult to think that with all of the possible cutbacks [...]
Read Full Article >>Key To Tax Relief Lies In Repeal of Hawaii's Tax "Loopholes"
Monday, April 1st, 2013 in Guest Commentary
By Lowell L. Kalapa - It is amusing to watch the debate in Washington and then to turn and watch the debate in our Hawaii state legislature over how to raise additional revenue to cover budget shortfalls while providing tax relief to the "great middle class" who just happen to be constituents. The Washington debate has [...]
Read Full Article >>Hawaii Tax Foundation: How Much is Too Much Government Spending?
Monday, March 25th, 2013 in Guest Commentary
By Lowell L. Kalapa - Much of the woes portrayed as far as sequestration goes go back to the question of just how much is too much when it comes to spending on government programs. If you had the opportunity to sit in legislative hearings at the state capitol or listen to broadcasts of debates on the [...]
Read Full Article >>Key To Hawaii's Future Is Business Climate
Monday, March 18th, 2013 in Business&Guest Commentary
By Lowell L. Kalapa - With the loss of seniority in Hawaii’s Congressional delegation and sequestration setting in, the visitor industry will be Hawaii’s economic life line for the foreseeable future. Much as lawmakers have singled out this or that industry for its blessings of tax incentives, what we have known all along is that [...]
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