Guest Contributor

Tom Yamachika

Tom Yamachika is the president of the Tax Foundation of Hawaii.
Tom Yamachika: Hedging The Cost And Effective Date Of Bills Is Common

Tom Yamachika: Hedging The Cost And Effective Date Of Bills Is Common

Why Hawaii lawmakers often write incomplete bills and fill in key information later.

Tom Yamachika: GET Increase Not the Answer For Public Education Cory Lum/Civil Beat

Tom Yamachika: GET Increase Not the Answer For Public Education

We need to fix the rampant inefficiencies in our school system rather than approving a hike in this regressive tax.

Tom Yamachika: Here’s Some Tips At Tax Time Flickr: Pictures of Money

Tom Yamachika: Here’s Some Tips At Tax Time

Things to keep in mind when filing tax returns for 2018.

Tom Yamachika: Lawmakers Again Considering Individual Development Accounts Cory Lum/Civil Beat

Tom Yamachika: Lawmakers Again Considering Individual Development Accounts

The program can make positive differences in people’s lives and not cause massive damage to the public treasury.

Tom Yamachika: Squirreling Away Money At The DOT

Tom Yamachika: Squirreling Away Money At The DOT

The state agency wants to raise fees and taxes even as if fails to spend what it already has.

Tom Yamachika: More Creative Tax Bills At The Legislature Cory Lum/Civil Beat

Tom Yamachika: More Creative Tax Bills At The Legislature

No potential revenue streams are safe when lawmakers are in session.

Tom Yamachika: Creativity Abounds At Our Legislature Cory Lum/Civil Beat

Tom Yamachika: Creativity Abounds At Our Legislature

Tax increases are proposed for real estate sales, entertainment, time shares and more.

Tom Yamachika: Could Toll Booths Work On Oahu?

Tom Yamachika: Could Toll Booths Work On Oahu?

Their legality might be questionable unless state law is changed to permit it.

Tom Yamachika: DOE’s Repair Backlog Is How Much Again? Cory Lum/Civil Beat

Tom Yamachika: DOE’s Repair Backlog Is How Much Again?

This year, it’s estimated to be $868 million — nearly triple the amount reported last year.

Tom Yamachika: We Can’t Afford Not To Try Zero-Based Budgeting Flickr.com

Tom Yamachika: We Can’t Afford Not To Try Zero-Based Budgeting

It assumes that nothing, not even the amount the Legislature appropriated the previous year, is automatically approved.

Tom Yamachika: Did State Agencies Meet Their Goals This Year? Chad Blair/Civil Beat

Tom Yamachika: Did State Agencies Meet Their Goals This Year?

It’s hard to say. Variance reports from the Airports Division and Halawa Correctional Facility, for example, lack key data.

Tom Yamachika: No, Killing A Special Fund Doesn’t Kill People

Tom Yamachika: No, Killing A Special Fund Doesn’t Kill People

Some state agencies need to understand that the money in these funds isn’t “their” money. It comes from taxpayers.