Guest Contributor

Tom Yamachika

Tom Yamachika is the president of the Tax Foundation of Hawaii.
Tom Yamachika: A New Take On The Jones Act Cory Lum/Civil Beat

Tom Yamachika: A New Take On The Jones Act

The points made in a UHERO study merit further discussion among policymakers in Hawaii and nationally.

Tom Yamachika: The Kauai Prosecutor’s Unusual Driving Offense Policy Luke Evslin

Tom Yamachika: The Kauai Prosecutor’s Unusual Driving Offense Policy

Justin Kollar says he will prosecute all such cases as first-time offenders regardless of prior records.

Tom Yamachika: Is Withholding The Root Of All Evil? Flickr

Tom Yamachika: Is Withholding The Root Of All Evil?

A new state law requires partnerships, estates, and trusts to withhold on income distributed to nonresidents.

Tom Yamachika: Veil Of Secrecy Cloaks Revenue Estimates

Tom Yamachika: Veil Of Secrecy Cloaks Revenue Estimates

Shouldn’t Hawaii taxpayers be able to see what they paid for?

Tom Yamachika: About That Special Land And Development Fund

Tom Yamachika: About That Special Land And Development Fund

Why was the DLNR so upset with a recent state audit of the use of rent revenue?

Tom Yamachika: So What Really Is A Resort Fee? Anthony Quintano/Civil Beat

Tom Yamachika: So What Really Is A Resort Fee?

A new law year clarifies that “mandatory” resort fees are subject to the hotel tax.

Tom Yamachika: Do We Have A Legitimate Government? Flickr: Sheree Zielke

Tom Yamachika: Do We Have A Legitimate Government?

It depends on whether it comes from the consent of those governed. In Hawaii’s case, there was consent.

Tom Yamachika: The Tax On Ghost Homes Flickr: miguelb

Tom Yamachika: The Tax On Ghost Homes

If the vacant homes tax ends up to be 4% or 5%, people will want to avoid the tax.

Tom Yamachika: It’s Still The Economy, Stupid

Tom Yamachika: It’s Still The Economy, Stupid

In spite of low economic growth, local government is increasing spending.

Tom Yamachika: Why Haven’t We Stopped The Leakage At HI-5?

Tom Yamachika: Why Haven’t We Stopped The Leakage At HI-5?

Cleaning up the state’s recycling-redemption program can help to restore confidence in government’s ability to handle money.

Tom Yamachika: DOE, Fork Over That General Ledger! Cory Lum/Civil Beat

Tom Yamachika: DOE, Fork Over That General Ledger!

A new group called the Education Institute of Hawaii wants to open up the books.

Tom Yamachika: Shining Light On Revenue Estimates Flickr: Pål Joakim Pollen

Tom Yamachika: Shining Light On Revenue Estimates

Thanks to a Civil Beat lawsuit, government transparency is already improving.