Guest Contributor

Tom Yamachika

Tom Yamachika is the president of the Tax Foundation of Hawaii.
Tom Yamachika: Hawaii Free Press Vs. OHA’s LLCs Cory Lum/Civil Beat

Tom Yamachika: Hawaii Free Press Vs. OHA’s LLCs

At issue in the case is public transparency in government and limited liability.

Tom Yamachika: Why The City Flipped On Rail Funding Cory Lum/Civil Beat

Tom Yamachika: Why The City Flipped On Rail Funding

Officials realized that not using city money for the project was unrealistic from the beginning.

Tom Yamachika: It’s Real Property Because We Said So!

Tom Yamachika: It’s Real Property Because We Said So!

A case of wind turbines on Maui, taxes, the courts and the county.

Tom Yamachika: Do We Really Have A Spending Ceiling? Cory Lum/Civil Beat

Tom Yamachika: Do We Really Have A Spending Ceiling?

A ConCon could consider whether to tighten up the budget rule so it to can’t be routinely broken.

Tom Yamachika: Whatever Happened To The General Income Tax Credit? Cory Lum/Civil Beat

Tom Yamachika: Whatever Happened To The General Income Tax Credit?

How one good idea that came out of the 1978 ConCon was ultimately done away with by the Hawaii Legislature.

Tom Yamachika: Guess Which Agency Can Impose A State Tax? Cory Lum/Civil Beat

Tom Yamachika: Guess Which Agency Can Impose A State Tax?

As voters weigh ballot question on property taxes, keep in mind that the DOE can collect what’s know as “school impact fees.”

Tom Yamachika: Just Call It A Tax Already! Cory Lum/Civil Beat

Tom Yamachika: Just Call It A Tax Already!

The title of a proposed ballot question raising property taxes to help Hawaii schools fails to disclose vital information.

Tom Yamachika: Stop Ignoring The City Auditor Cory Lum/Civil Beat

Tom Yamachika: Stop Ignoring The City Auditor

If we intend to be serious about improving our government  we cannot tolerate agencies thumbing their noses at the auditor.

Tom Yamachika: Better Rules Needed For Taking Tax Exemptions Flickr: Miwok

Tom Yamachika: Better Rules Needed For Taking Tax Exemptions

Lawmakers shouldn’t be enacting complex GET exemptions that put the risks and rewards in different places.

Tom Yamachika: The Truth About Property Tax On Kauai Flickr: Robert Linsdell

Tom Yamachika: The Truth About Property Tax On Kauai

It takes almost two years to get the home exemption for your house on the Garden Island.

Tom Yamachika: Raising Taxes Means Decreasing Prices? Flickr: GotCredit

Tom Yamachika: Raising Taxes Means Decreasing Prices?

Taxes may drive certain prices lower, but incurring taxes doesn’t decrease the overall cost of things.

Tom Yamachika: Cashing In On Film Credits Flicker: SexyAndHotTv .

Tom Yamachika: Cashing In On Film Credits

Hawaii lawmakers have their hands full trying to strike a balance on needs versus lost revenue.