Guest Contributor

Tom Yamachika

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

Tom Yamachika: Do We Really Want Yet Another Fuel Tax? Source: Carbon Tax Center

Tom Yamachika: Do We Really Want Yet Another Fuel Tax?

Hawaii lawmakers may be considering a carbon tax, which could have unintended consequences.

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.