Guest Contributor

Tom Yamachika

Tom Yamachika is the president of the Tax Foundation of Hawaii.
Tom Yamachika: The Grand Skim Of Things, Part 2 Cory Lum/Civil Beat

Tom Yamachika: The Grand Skim Of Things, Part 2

There are more loopholes in Central Services Skim obligations than a Swiss cheese.

Tom Yamachika: The Grand Skim Of Things, Part 1 Eugene Tanner/Civil Beat

Tom Yamachika: The Grand Skim Of Things, Part 1

Rules on taking 5 percent from state special funds for other purposes are needed for clarity and consistency.

Tom Yamachika: Do We Really Want To Pay People Just For Being Alive? Cory Lum/Civil Beat

Tom Yamachika: Do We Really Want To Pay People Just For Being Alive?

Beware of the attraction to universal basic income, which Hawaii would struggle to provide.

New State Tax Credit Is Temporary — But We Know How That Goes Cory Lum/Civil Beat

New State Tax Credit Is Temporary — But We Know How That Goes

Hawaii’s Earned Income Tax Credit is intended to help the middle class, but implementing and administering it could prove problematic.

Tom Yamachika: Issuing Bonds For Rail Increases City’s Liability Cory Lum/Civil Beat

Tom Yamachika: Issuing Bonds For Rail Increases City’s Liability

There are a lot of questions about how money is being spent on the rail project, and using bonds raises the stakes for transparency.

Tom Yamachika: Nothing Wrong With Mucking Around The Past Cory Lum/Civil Beat

Tom Yamachika: Nothing Wrong With Mucking Around The Past

HART nixed a special audit of the rail project’s cost overruns. That’s not good for stakeholder confidence.

Tom Yamachika: Carving Up The Price Of Car Rentals Flickr: Anson Chappell

Tom Yamachika: Carving Up The Price Of Car Rentals

A bill would blame the government rather than rental car companies for invoice taxes and fees.

Tom Yamachika: Anatomy Of The Epic Fail On Rail Cory Lum/Civil Beat

Tom Yamachika: Anatomy Of The Epic Fail On Rail

Which leaders will step forward to get us out of this mess — the governor, the Senate president, the House speaker?

Tom Yamachika: How The Trump Plan Might Affect Hawaii Taxpayers DonkeyHotey/flickr.com

Tom Yamachika: How The Trump Plan Might Affect Hawaii Taxpayers

He’s looking to eliminate the federal deduction for payment of state income or sales taxes, but overall tax rates would drop.

Tom Yamachika: Messages From the 2017 Hawaii Legislature Cory Lum/Civil Beat

Tom Yamachika: Messages From the 2017 Hawaii Legislature

Sometimes the state Senate and House seem mired in confusion. So here’s some help translating what they just did.

Tom Yamachika: Hospital Severance Plan Imperils Retirement System Cory Lum/Civil Beat

Tom Yamachika: Hospital Severance Plan Imperils Retirement System

The IRS says the governor was right: A bill to help workers at hospitals getting privatized could affect all ERS beneficiaries.

Tom Yamachika: Carnival Just One Of The Casualties When Harbor Fees Rise Cory Lum/Civil Beat

Tom Yamachika: Carnival Just One Of The Casualties When Harbor Fees Rise

Wharfage fees charged by the state have gone up dramatically, with more increases planned. This raises costs for everyone.