On October 18, 2018, the Supreme Court of Hawaii held oral argument on a petition by the four counties to invalidate the “Con-Am,” namely the constitutional amendment ballot measure that

This week, we look at another provision that was passed by the 1978 Constitutional Convention to assure our fiscal health—and what our lawmakers have done to marginalize it. As we

Those of us who are getting along in years may remember the “general income tax credit,” a line on our state income tax return where we could claim a one-dollar

One article that recently appeared in the Star-Advertiser was titled, “State forgoing millions in federal reimbursements.” The state agency referred to in that article was our Department of Education. We

Lots of the controversy swirling around the ballot measure seeking to impose a “surcharge” on investment property to support public education involves our Department of Education. The DOE currently receives

The news recently mentioned a lawsuit that the City and County of Honolulu, now joined by the other three counties, has leveled against our state government regarding the HSTA-sponsored constitutional

I’ve often heard the argument that taxes on Hawaii real property are too low.  Because the taxes are low, the argument goes, prices are driven sky high, leading to economic

In this space, I often have unflattering things to say about tax credits.  Every year, legislators propose tax credits for some little-noticed niche in an industry.  Sometimes the credit is