Guest Contributor

Tom Yamachika

Tom Yamachika is the president of the Tax Foundation of Hawaii.
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.

Tom Yamachika: DLNR Considers Carbon Credits For East Maui DLNR

Tom Yamachika: DLNR Considers Carbon Credits For East Maui

They have nothing to do with a carbon tax, but they share the same end goal.

Tom Yamachika: The Noose Is Tightening On OHA’s LLCs Flickr: Daniel Ramirez

Tom Yamachika: The Noose Is Tightening On OHA’s LLCs

A lawsuit threatens to end a fiefdom and the shroud of secrecy surrounding it.

Tom Yamachika: Why Schools Have So Much Deferred Maintenance Lila Lee/Civil Beat

Tom Yamachika: Why Schools Have So Much Deferred Maintenance

Projects need to go through a lengthy process involving appropriation, design, bidding and construction, but a new approach is helping.

Tom Yamachika: The Case Of The Invisible Tax Bill

Tom Yamachika: The Case Of The Invisible Tax Bill

Is House Bill 1190 a tax cut, a tax hike, or something in between? The details are left blank.