Tax Review Commission 2010-2012
Tax Review Commission 2010-2012 – Final Report
Tax Review Commission 2010-2012 – Appendices A-H
About the Tax Review Commission
Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The current Commission will present its report to the 2012 legislative session, and will be dissolved upon adjournment of the session.
The Tax Review Commission consists of seven members who are appointed by the Governor, with the consent of the Senate, and is based in the Department of Taxation for administrative purposes. The members of the Commission receive no compensation for their services.
See also:
November 28, 2012 agenda
October 25, 2012 agenda | October 25, 2012 minutes
September 11, 2012 agenda Public Comment
August 29, 2012 agenda | August 29, 2012 minutes
July 24, 2012 agenda | July 24, 2012 minutes
June 21, 2012 agenda | June 21, 2012 minutes
May 18, 2012 agenda | May 18, 2012 minutes
March 12, 2012 agenda | March 12, 2012 minutes
February 23, 2012 CANCELLED
January 12, 2012 agenda | January 12, 2012 minutes
December 22, 2011 agenda | December 22, 2011 minutes
October 31, 2011 agenda | October 31, 2011 minutes
September 29, 2011 agenda | September 29, 2011 minutes
September 8, 2011 agenda | September 8, 2011 minutes
August 4, 2011 agenda | August 4, 2011 minutes
July 15, 2011 agenda | July 15, 2011 minutes
Tax Review Commission 2010-2012 Supplements by meeting date
| Date |
Title/Description |
| October 25, 2012 |
Effects of Eliminating the Hawaii Individual Income Tax for Taxpayers with Income Below Poverty Level (PDF) 9 pages, 470 KB |
| October 25, 2012 |
Communication to TRC – Jeffrey Au 9/18/2012 response to Lowell Kalapa 9/16/2012 comments regarding High Tech Tax Credits (PDF) 3 pages, 188 KB |
| October 19, 2012 |
Fujino-Rousslang Tax Adequacy Study (PDF) 43 pages, 1.57 MB |
| September 21, 2012 |
Study of the Hawaii Tax System – Final Report (PDF) 178 pages, 2.51 MB |
| September 11, 2012 |
Public Comments (PDF) 66 pages, 5.617 MB |
| August 29, 2012 |
Assessments, Enforcement and Collections (PDF) 16 pages, 1.31 MB
Presented by Frederick Pablo, Director of Taxation |
| August 29, 2012 |
Tax Adequacy (PDF) 8 pages, 598.75 KB
Presented by Dr. Donald Rousslang |
| August 29, 2012 |
Eliminating Income Tax for Those Below Poverty Level (PDF) 22 pages, 796.33 KB
Presented by Titin Sakata |
| August 29, 2012 |
Public Financial Management – Presentation on Study of the Hawaii Tax System – DRAFT Final Report (PDF) 21 pages, 1.96 MB |
| August 29, 2012 |
Public Financial Management – Study of the Hawaii Tax System – DRAFT Final Report (Executive Summary) (PDF) 15 pages, 585.27 KB |
| August 29, 2012 |
Public Financial Management – Study of the Hawaii Tax System – DRAFT Final Report (Full Report) (PDF) 154 pages, 3.32 MB |
| July 24, 2012 |
“Selected Issues with the Hawaii General Excise Tax” 06/22/2012 (PDF) 26 pages, 1.59 MB |
July 24, 2012 |
“SELECTED ISSUE WITH THE HAWAII GENERAL EXCISE TAX” 06/24/2012 (PDF)
2010-2013 Hawaii Tax Review Commission
Report by Dr. William F. Fox
Presented by Dr. Donald Rousslang
19 pages, 783.4 KB |
| July 24, 2012 |
Public Financial Management – Study of Hawaii Tax System Monthly Report (July 5, 2012) (PDF) 5 pages, 105 KB |
| June 21, 2012 |
DRAFT “Selected Issues with the Hawaii General Excise Tax” 06/15/2012 (PDF) 26 pages, 874.1 KB |
| June 21, 2012 |
“Gifts Disclosure Statements Due July 2, 2012” 06/12/2012 (PDF) 3 pages, 269.1 KB |
| June 21, 2012 |
Public Financial Management – Study of Hawaii Tax System Midproject Update (June 2012) (PDF) 56 pages, 1.39 MB |
| May 18, 2012 |
Letter from DOTAX regarding collection of taxes and enforcement of tax law. 02/22/2012 (PDF) 2 pages, 45.3 KB |
| May 18, 2012 |
Public Financial Management – Study of Hawaii Tax System Monthly Report (April 2012) (PDF) 6 pages, 76.9 KB |
| May 18, 2012 |
Public Financial Management – Study of Hawaii Tax System Monthly Report (March 2012) (PDF) 6 pages, 238 KB |
| March 12, 2012 |
Public Financial Management Presentation 03/12/2012 (PDF) 20 pages, 1.3 MB |
| March 12, 2012 |
Letter From Senate 02/27/2012 (PDF) 3 pages, 120 KB |
| December 22, 2011 |
Request from State House, presented by Rep. Choy 12/22/2011 (PDF) 2 pages, 44 KB |
| December 22, 2011 |
Follow-up from TAX, for 10/31/2011 briefing, to TRC, (PDF) 12 pages, 394 KB |
| December 22, 2011 |
Letter from TAX to TRC, 12/06/2011 (PDF) 16 pages, 539 KB |
| December 22, 2011 |
Letter from General Contractors Association of Hawaii to TRC, 10/21/2011 (PDF) 2 pages, 145 KB |
| October 31 , 2011 |
Overview of Hawaii Taxes (PDF)
Presentation to Tax Review Commission
Johnnel Nakamura, Rules Officer
Titin Sakata, Administrative Rules Specialist
10/31/11, 42 pages, 1.1 MB |
| September 21, 2011 |
Commentary by Lowell Kalapa (PDF) 2 pages, 30 KB |
| September 21, 2011 |
Letter from Ray Kamikawa (PDF) 25 pages, 819 KB |
| September 21, 2011 |
Letter From Thomas Luten (PDF) 7 pages, 201 KB |
| September 8, 2011 |
Who Pays – A Distributional Analysis of the Tax Systems in All 50 States by Institute on Taxation & Economic Policy (PDF) 130 pages, 3.4 MB |
| August 4, 2011 |
Ethic Commission Memorandum to the Mortgage Task Force (PDF) 3 pages, 160 KB |
| August 4, 2011 |
Letter from BIA-Hawaii (PDF) 3 pages, 629 KB |
| August 4, 2011 |
State Tax Policy: Principles of Sound Tax Policy by David Brunori (PDF) 15 pages, 1.9 MB |
| July 15, 2011 |
Attorney General letter on extension of the deadline for the TRC (PDF) 3 pages, 130 KB |
| July 15, 2011 |
Chapter 232E (DOCX) 2 pages, 12 KB |
| July 15, 2011 |
2011 House Resolution 218 (PDF) 2 pages, 60 KB |
| July 15, 2011 |
Personal Services Contract for the TRC, GS 0110 – Economist (PDF) 2 pages, 13 KB |
| July 15, 2011 |
Open Meetings “The Sunshine Law” (PDF) 64 pages, 613 KB |
