Tax Review Commission 2015-2017

Tax Review Commission 2015-2017 – Final Report

Tax Review Commission 2015-2017 Appendices
Appendix A: “State of Hawaii Tax Review Commission Study: A Study of the Hawaii Tax System,” PFM Group Consulting LLC
Appendix B: “The Economic Trade-Offs of Hawaii’s Major Tax Types,” Dr. Seth S. Colby
Appendix C: “Should Hawaii Tax Corporate Income Tax? A Cost-Benefit Analysis,” Dr. Donald J. Rousslang and Yvonne Chow
Appendix D: “Effects of Eliminating the Hawaii Individual Income Tax for Taxpayers with Income Below Poverty Level,” Titin L. Sakata and Dongliang Wu
Appendix E: “Principles of Sound Tax Policy for Hawaii,” Dr. Donald J. Rousslang
Appendix F: “Summary of Recommendations Made by Tax Review Commissions,” Titin L. Sakata

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 2018 legislative session, and will be dissolved upon adjournment of the session.

See also:

Tax Review Commission 2015-2017 by meeting date
Agenda Minutes Materials
June 27, 2016 June 27, 2016 1. S.C.R. No. 58: Requesting the Commission to evaluate income tax credits, exclusions, and deductions.
    2. S.C.R. No. 59: Requesting the Commission to study conformity of state income tax law with the internal revenue code as it relates to the standard deduction and personal exemption.
    3. S.C.R. No. 138, H.D. 1: Requesting the Commission to evaluate the impacts of general excise and use tax increases proposed during the regular session of 2016 and general excise tax pyramiding as applied to transient accommodations.
    4. S.R. No. 103: Requesting the Commission to update the study of the distribution of state and local tax burden by income class.
    5. Letter from Governor David Y. Ige to Director Maria Zielinski regarding Tax Review Commission
    6. Chapter 232E, Hawaii Revised Statutes: Tax Review Commission
    7. S.B. 2922, H.D.1, C.D.1: Provides a measure for extending the reporting date of the 2015-2017 tax review commission and appropriates funds for fiscal year 2016-2017 for the commission
    8. Guide to the Sunshine Law for State and County Boards
July 18, 2016 July 18, 2016 1. Components of Previous TRC Reports
    2. Comparing State and Local Finances-Summary
    3. Comparing State and Local Finances-Vol. I Main Report
    4. Comparing State and Local Finances-Vol. II Appendices State-Local Combined
    5. Comparing State and Local Finances-Vol. III Appendices State Only
    6. Tax Collections and Hawaii Taxes
    7. Past TRC Recommendations and Adoptions
    8. Potential TRC Studies and Related Ones
August 15, 2016 August 15, 2016 1. State Tax Reform Efforts-2010-2015
    2. Analysis of Other State Tax Groups JMK 8-3-16
    3. TRC Constitutional Amendments 1998 and 2000
    4. Implication_of_Replacing_Income_Tax_with_Increase_in_GET
    5. Ind Income Tax 2013 Fig1
    6. Ind Income Tax 2013 Fig2
    7. Ind Income Tax 2013 Fig3
    8. Potential Study Topics for TRC 8-15-16 Meeting
September 19, 2016 September 19, 2016 J Knox Resignation as TRC Chair 9-7-16
November 14, 2016 November 14, 2016 Solicitation for Qualified Professionals who Have a Working Knowledge of Hawaii’s Tax Structure and of Hawaii’s Economy to Prepare Studies of Hawaii’s Tax System
    Solicitation for Qualified Professionals who Have a Working Knowledge of Hawaii’s Tax Structure and of Hawaii’s Economy to Prepare Studies of Hawaii’s Tax System (accessible version)
November 21, 2016 Cancelled  
December 5, 2016 December 5, 2016 1. Tax Foundation 11-17-16 Ltr
    2. Response to Tax Foundation 11-17-16 Ltr
December 13, 2016 December 13, 2016 1. Tax Foundation Ltr on Hawaii Tax Structure
    2. Tax Foundation-2017 State Business Tax Climate Index
    3. Tax Foundation-State-Local Tax Burden Rankings FY2012
    4. ALEC-2016 Rich-States-Poor-States-Rankings
    5. ALEC-2016 Unaccountable-and-Unaffordable Pension Liabilities
January 23, 2017 January 23, 2017 1. 1984-2017 TRC Studies and Potential Studies
    2. The Economy is Expanding. So Why Arent Tax Revenues. Governing.com.pdf
March 6, 2017 March 6, 2017 PFM Contract -Redacted Signatures- 01-19-17.pdf
    1-AG-001-Contract for Professional Services.pdf
    2-AG-009-Contractors Acknowledgement.pdf
    3-AG-010-Contractors Standards of Conduct Declaration.pdf
    4-AG-011-Scope of Services.pdf
    5-AG-012-Compensation and Payment Schedule.pdf
    6-AG-013-Time of Performance.pdf
    7-AG-014-Certificate of Exemption from Civil Service.pdf
    8-AG-015-SpecialConditions.pdf
    9-Exhibit A.pdf
    10-Exhibit A.pdf
    TRC PFM Contract Typed Text.pdf
    Letter to DOTAX from Takamura and Cook.pdf
    PFM_Hawaii_TRC_kick-off_030617.pdf
April 24, 2017 April 24, 2017 DOTAX response to Ltr from TRC.pdf
    Hawaii Bi-Weekly Project Update 2017.04.01.pdf
    Hawaii Bi-Weekly Project Update 2017.04.15a.pdf
June 5, 2017 June 5, 2017 Hawaii Bi-Weekly Project Update 2017.05.1a.pdf
    Hawaii Bi-Weekly Project Update 2017.05.16a.pdf
    Hawaii Bi-Weekly Project Update 2017.06.01a.pdf
    Hawaii Tax System: GET
July 6, 2017 July 6, 2017 Income Tax Presentation.pdf
    Should Hawaii Tax Corporate Income.pdf
    Hawaii Bi-Weekly Project Update 2017.06.15.pdf
    Hawaii Bi-Weekly Project Update 2017.07.01.pdf
    PFM Hawaii High Level Findings Memo.pdf
    Who pays Hawaii cit II_06Nov2017.pdf
July 27, 2017 July 27, 2017 Hawaii Bi-Weekly Project Update 2017.07.17.pdf
    PFM Responses to Questions on PFM High Level Findings 2017.07.25.pdf
August 10, 2017 August 10, 2017 TAT and Property Tax.pdf
TAT and Property Tax – Accessible version.pdf
    Eliminate Income 4 Taxpayers Below Poverty Level.pdf
Eliminate Income 4 Taxpayers Below Poverty Level – Accessible version.pdf
    Principles of Sound Tax Policy.pdf
Principles of Sound Tax Policy -Accessible version.pdf
September 12, 2017 September 12, 2017 PFM Group Consulting Draft Report
    PFM_Hawaii_TRC_Draft Report_091217.pdf
    PFM Draft Report Presentation.pdf
October 3, 2017 October 3, 2017 The Economic Trade-Offs of Hawaii’s Major Tax Types.pdf
    Tax Foundation – TRC Testimony.pdf
    Hawaii TRC_Final Draft_093017.pdf
October 24, 2017 October 24, 2017 Past TRC Recommendations and Adoptions – Updated 2017.pdf
    TRC Letter to Attorney General 10-04-17.pdf
    Response of the Department of the Attorney General to TRC Question 10-20-17 redacted-signatures.pdf
    Hawaii Appleseed comments to Tax Review Commission 10-24-17.pdf
November 8, 2017 November 8, 2017 PFM_Hawaii_Final_Report_110817.pdf
PFM_Hawaii_Final_Report_110817-red-lined.pdf
December 18, 2017 December 18, 2017
DRAFT		 Household Income and Wealth Gains Favor Older Americans (Federal Reserve Bank of St. Louis)
    Surge of Carbon Pricing Proposals Coming in the New Year – MIT Technology Review.pdf (MIT Technology Review)
January 18, 2018 January 18, 2018  
February 8, 2018 February 8, 2018
DRAFT		 Principles of Sound Tax Policy for Hawaii.pdf
Effects of Eliminating the Hawaii Individual Income Tax for Taxpayers with Income Below Poverty Level.pdf

Page Last Updated: May 18, 2021