Closing the Capital Gains Loophole
By taxing capital gains at the same rate as regular income, Hawaiʻi can make its tax code more fair while funding critical investments in education, housing, healthcare, and support for working families.
Budget Primer 2022–23
A guide to understanding the basics of the Hawaiʻi state budget and its importance to society.
Refunding Hawaiʻi
How expanding the state Earned Income Tax Credit to make it refundable can boost the economy and provide opportunity to Hawaiʻi’s working families.
Tax Credits as Tools to Advance Prosperity
Tax credits can fine-tune the tax system to promote social welfare and encourage economic activity by delivering targeted tax relief.
Policy in Perspective: 2021
Policymakers have shaped an economy that relies far too much on extractive tourism that provides little to residents in return. To reverse these trends, we need a dramatic shift in our public policy.
Hawaiʻi’s Earned Income Tax Credit: Next Steps
Creating our state Earned Income Tax Credit was an important achievement. Now it’s time to make the state EITC refundable and permanent.
The State of Poverty in Hawaiʻi 2016
How Hawaiʻi’s low-income residents are faring post-recovery.
Creating a State Earned Income Tax Credit
Cutting taxes to strengthen the economy and boost Hawaiʻi’s families: A refundable state Earned Income Tax Credit.
Creating a Fairer State Tax System and Economy for All Families
Recommendations to the Hawaiʻi State Legislature
The State of Poverty in Hawaiʻi 2012
How the Great Recession disproportionately impacted Hawaiʻi’s disadvantaged, and policy recommendations to achieve fairness.