December 18, 2006 |
REPORT OF THE 2005 - 2007 TAX REVIEW COMMISSION (PDF) 40 pages, 228 KB, Tax Research and Planning Office. The Report appendices are provided separately. |
December 18, 2006 |
Appendix A "Study on the Question 'Is Hawaii's Tax Structure Adequate?'" (PDF) 22 pages, 171 KB, Tax Research and Planning Office. |
December 18, 2006 |
Appendix B "Measuring the Costs and Benefits of Hawaii's Qualified High Technology Business (QHTB) Investment Tax Credit under Act 221 and Act 215," (PDF) 72 pages, 280 KB, Dr. Marcia Sakai and Dr. Bruce Bird. |
December 18, 2006 |
Appendix C "Hawaii's General Excise Tax: Should the Base Be Changed?" (PDF) 56 pages, 317 KB, Dr. William Fox. |
December 18, 2006 |
Appendix D "Study on the Progressive or Regressive Nature of Hawaii's Taxes," (PDF) 24 pages, 121 KB, Tax Research and Planning Office. |
December 18, 2006 |
Appendix E "Study on the Question 'Should Hawaii Replace Its Income and Franchise Taxes With an Increase in the General Excise Tax?'" (PDF) 26 pages, 115 KB, Tax Research and Planning Office. |
December 18, 2006 |
Appendix F "Effects of Increasing the Hawaii Standard Deduction, Expanding the Hawaii Individual Income Tax Brackets, and Enacting a Hawaii Earned Income Tax Credit and Food, Medical Services, and Nonprescription Drug Income Tax Credit," (PDF) 14 pages, 60 KB, Tax Research and Planning Office. |
December 18, 2006 |
Appendix G "Hawaii's Budget Process and Budget Stabilization Funds," (PDF) 10 pages, 470 KB, Department of Budget and Finance. |
December 18, 2006 |
Appendix H "Revenue Costs for Selected General Excise Tax And Use Tax Exemptions and Deductions," (PDF) 28 pages, 102 KB, Tax Research and Planning Office. |
December 18, 2006 |
Appendix I "Summary of Recommendations Made by Tax Review Commissions," (PDF) 28 pages, 90 KB, Tax Research and Planning Office. |