The Tax Review
Commission is pleased to present this report containing its review and
recommendations for Hawaii's tax structure.
Article VII, Section
3 of the Hawaii Constitution as amended in 1978, provides that "there shall
be a tax review commssion which shall be appointed by law on or before July
1, 1980, and every five years thereafter." Act 218, Session Laws
of Hawaii 1979, established a seven-member Hawaii Tax Review Commission
to be appointed by the Governor with the advice and consent of the Senate.
The Commission members
hope that the issues in this report will serve as a basis for discussion and
debate within the Legislature as well as among the people of the State of
Hawaii. The Commission members believe that the work reflected in this
report will provide direction for the development of a long term tax policy
plan which will allow all of the taxpayers of Hawaii to be treated equally
and fairly while encouraging economic growth.
member supports this report. That is not to say that compromises have
not been made or that the report is worded exactly the way each Commission
member would prefer.
TAX REVIEW COMMISSION
Craig Hirai, Chair
Leighton H.C. Wong, Vice-Chair
Marilyn J. Gagen
James E.T. Moncur
Marilyn M. Niwao
Cyrus I. Oda