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Entries for 'Lowell L Kalapa'

Sunday, December 29, 2013
Taxing Tourists Politically Popular
By Lowell L Kalapa @ 4:01 AM :: 3712 Views :: Taxes

The report for November pegs growth in TAT revenues at a positive 9.0% while the collections of the general excise tax are down by 3.4%....

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Sunday, December 22, 2013
Tax Policy Should be Equitable and Not Hinder Economic Growth
By Lowell L Kalapa @ 4:00 AM :: 4193 Views :: Tax Credits, Taxes

... another legislative session looms large on the horizon ....

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Sunday, December 15, 2013
Time to Ease the Tax Burden to Allow Economy to Prosper
By Lowell L Kalapa @ 4:01 AM :: 3557 Views :: Taxes

Now that everyone is aware that the tax increases of the last few years have allowed state government to accumulate nearly a billion dollars in surplus funds, it is time for policymakers to think about insuring that Hawaii is ready for the next downturn....

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Sunday, December 8, 2013
Turning The Tide of Anti-Business Attitudes in Government
By Lowell L Kalapa @ 4:01 AM :: 4082 Views :: Small Business, Taxes

For years, local leaders, both within government and the business community, depended on the umbilical cord to federal funds secured by Hawaii’s Congressional delegation....

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Sunday, December 1, 2013
Taking Minimum Wage out of Context
By Lowell L Kalapa @ 4:01 AM :: 3560 Views :: Labor
There is obvious ignorance demonstrated when the minimum wage is characterized as a “living wage.”
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Sunday, November 24, 2013
Some Employer Requirements of Obamacare
By Lowell L Kalapa @ 4:01 AM :: 5230 Views :: Health Care, Tax Credits, Taxes

...how is the new health care initiative going to affect businesses?

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Sunday, November 17, 2013
Sometimes Aspects of Property Tax Can Be Confusing
By Lowell L Kalapa @ 4:01 AM :: 3429 Views :: Taxes

One of the idiosyncrasies of the real property tax is an action taken by a county or City council called compromises....

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Sunday, November 10, 2013
Slowing Growth of Government Only Way to Avoid Another Shutdown
By Lowell L Kalapa @ 4:01 AM :: 3372 Views :: Taxes

Whew, we dodged the bullet, sighed many beneficiaries of the federal largesse....

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Sunday, November 3, 2013
Share Loss of TAT Could Spell Increased GET
By Lowell L Kalapa @ 5:01 AM :: 3495 Views :: Taxes

...legislative leaders have been taking a dog and pony show on the road to try and convince county officials to give up their revenue sharing of the transient accommodations tax....

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Sunday, October 27, 2013
Reforming the Tax Law to Recognize New Efficiencies
By Lowell L Kalapa @ 5:01 AM :: 3343 Views :: Taxes

More than a decade ago, lawmakers and tax department officials finally realized that it is possible to purchase services for resale....

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Sunday, October 20, 2013
Raising the Cost of “Affordable Housing”
By Lowell L Kalapa @ 5:01 AM :: 4793 Views :: Development, Cost of Living

A couple of weeks ago, this commentary examined some of the hurdles that stand in the way of producing more affordable housing....

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Sunday, October 13, 2013
Reasons to be Concerned About Obamacare - Taxes
By Lowell L Kalapa @ 5:01 AM :: 4647 Views :: Health Care, Taxes

The shut down of the federal government pivots on which side will blink first....

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Sunday, October 6, 2013
Raising Debt Ceiling, Cutting Spending is Crux of Issue
By Lowell L Kalapa @ 5:01 AM :: 3213 Views :: Taxes

Last week’s partial shutdown of the federal government broke records on the airwaves of twitter and other social media with much of the criticism....

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Sunday, September 29, 2013
Quick Fix for Social Security Could Create False Hopes
By Lowell L Kalapa @ 5:01 AM :: 3171 Views :: Taxes

Apparently when one is an elected official, one has to make sure that their concerns reflect the concerns of their constituency and obviously the concerns of seniors is right up there at the top of the list....

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Sunday, September 22, 2013
Quoted Study, Missing Important Caveat, is Misleading
By Lowell L Kalapa @ 5:01 AM :: 4084 Views :: Hawaii Statistics, Taxes

...unlike other states that have a retail sales tax structure, Hawaii’s general excise tax focuses on the gross income received by a business....

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Sunday, September 15, 2013
Questionable Paradox Exists for Affordable Housing
By Lowell L Kalapa @ 5:01 AM :: 5755 Views :: Land Use, Taxes, Cost of Living

there is a glaring paradox as observers decry the shortage of affordable housing ... while at the same time prevent the development of additional affordable housing....

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Sunday, September 8, 2013
Quandary Ahead as State Digresses from Conformity
By Lowell L Kalapa @ 5:01 AM :: 3422 Views :: Taxes

For more than 35 years the state has adhered to a policy of conforming with the federal income tax code....

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Sunday, September 1, 2013
Questionable Tax Breaks to Help Certain Industries
By Lowell L Kalapa @ 5:01 AM :: 3749 Views :: Tax Credits

...those lost revenues resulted in lawmakers having to raise additional revenue....

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Sunday, August 25, 2013
Placing Check-off Designations on Tax Form Paid for by All Taxpayers
By Lowell L Kalapa @ 5:01 AM :: 3332 Views :: Taxes

...enthusiastic supporters of some very specific causes pushed lawmakers to allow taxpayers to designate a portion of their state tax refund for their specific cause....

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Sunday, August 18, 2013
Purchases of Goods and Services for Resale Afforded Lesser Rate
By Lowell L Kalapa @ 5:01 AM :: 3750 Views :: Taxes

For many years it was difficult for policymakers and administrators to conceive that services, like goods, could be purchased for resale....

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Sunday, August 11, 2013
Producers Already Enjoy Reduced Rate
By Lowell L Kalapa @ 5:01 AM :: 6473 Views :: Agriculture, Small Business, Taxes, Cost of Living

...it is not the cost of the tax that adds to the price of locally grown products as much as it is the external factors such as the cost of land, labor, and regulatory compliance....

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Sunday, August 4, 2013
Passing on the General Excise Tax is Not Possible For Some
By Lowell L Kalapa @ 5:01 AM :: 4066 Views :: Taxes

A number of questions about Hawaii’s general excise tax seem to resurface....

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Sunday, July 28, 2013
Onerous Burden of Doing Business Goes Beyond Taxes
By Lowell L Kalapa @ 11:37 AM :: 4419 Views :: Small Business, Taxes

In addition to the fees and charges levied for these required permits and licenses, there is the time that it takes to secure many of these permits and licenses....

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Sunday, July 21, 2013
On-Going Need to Examine Who Pays for County Government
By Lowell L Kalapa @ 5:01 AM :: 3184 Views :: Taxes

A local reporter attempted to pin the Foundation down on whether or not it supported the handful of measures that had been thrown into the Honolulu City Council hopper ....

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Sunday, July 14, 2013
Opportunity to Strengthen Accountability for Tax Dollars
By Lowell L Kalapa @ 5:01 AM :: 4053 Views :: Labor, Taxes

News of the very generous pay increases granted to police officers sent shock waves through the ranks of city and county officials across the state generating calls for “revenue enhancements” or tax increases....

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Sunday, July 7, 2013
Other Questionable Subsidies Provided by Highway Users
By Lowell L Kalapa @ 5:01 AM :: 3085 Views :: Taxes

...some of the ways the highway user is tapped to fund what is obliquely related to the construction, repair and maintenance of state and county roads....

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Sunday, June 30, 2013
Need to Make Everyone Pay Their Fair Share for Roads
By Lowell L Kalapa @ 5:01 AM :: 3342 Views :: Taxes

Honolulu’s Mayor was rebuffed by the City Council earlier this year when he submitted a proposal to raise the county gas tax by five cents a gallon....

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Sunday, June 23, 2013
Needed Services Should be Paid by Users of the Service
By Lowell L Kalapa @ 6:00 AM :: 4492 Views :: Tax Credits, Taxes

The reaction to last week’s commentary could only be described as shrill....

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Sunday, June 16, 2013
Neither Age nor Disability is an Indication of Financial Need
By Lowell L Kalapa @ 6:01 AM :: 4036 Views :: Honolulu County, Taxes

Nearly a year and a half ago, a commission appointed by the Honolulu City Council to study some of the inequities in the real property tax ordinance dropped its findings on the desks of Council members....

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Sunday, June 9, 2013
Number of Special Funds Should be Curtailed
By Lowell L Kalapa @ 6:01 AM :: 5239 Views :: Hawaii State Government, Tax Credits, Taxes

Recently the Chair of the House Finance Committee announced that she will be reviewing the practice of setting up special funds....

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Sunday, June 2, 2013
No Good Intention Goes Without Consequences
By Lowell L Kalapa @ 6:01 AM :: 3684 Views :: Taxes

One issue that has irritated lawmakers for the past few years is the ability to transfer ownership of companies or organizations that have substantial holdings of real estate without having to pay the conveyance tax....

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Sunday, May 26, 2013
Making the Tax System a Social Tool Creates Inefficiencies
By Lowell L Kalapa @ 6:01 AM :: 3480 Views :: Tax Credits

...lawmakers are beginning to shy away from adopting tax credits....

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Sunday, May 19, 2013
Minimum Wage Should Not Be Living Wage
By Lowell L Kalapa @ 6:00 AM :: 4778 Views :: Hawaii State Government, Labor
...those critics probably never held a real job or never ran their own business....
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Sunday, May 12, 2013
Moving the Tax Burden to Others
By Lowell L Kalapa @ 5:58 AM :: 3342 Views :: Taxes
“Don’t Tax You, Don’t Tax Me, Tax that Man Behind the Tree.”
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Sunday, May 5, 2013
Making Reimbursements Could Incur Tax Liability
By Lowell L Kalapa @ 6:03 AM :: 4213 Views :: Small Business, Taxes
In recent years, various proposals to exempt the reimbursement of amounts paid out by mangers or operators of a number of business activities have been enacted....
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Sunday, April 28, 2013
Lack of Understanding of General Excise Tax Creates Confusion
By Lowell L Kalapa @ 6:00 AM :: 4080 Views :: Taxes

...because of its broad base...it is applied to nearly every transaction that takes place in Hawaii....

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Sunday, April 21, 2013
Let Them Ask for Their Funding
By Lowell L Kalapa @ 5:01 AM :: 3425 Views :: Taxes

...take a moment to look back on the last 50 or so working days to see how they handled taxpayer funds....

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Sunday, April 14, 2013
Let Conformity Simplify Tax Filings
By Lowell L Kalapa @ 5:02 AM :: 3352 Views :: Taxes
...the madness of completing state tax returns is just around the corner....
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Sunday, April 7, 2013
Lessen Dependence on Government: Key to Strong Democracy
By Lowell L Kalapa @ 5:02 AM :: 5202 Views :: Economy, Taxes

One of the opportunities that sequestration presents is the realization of just how dependent the American public is ....

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Sunday, March 31, 2013
Key to Tax Relief Lies in Repeal of Tax “Loopholes”
By Lowell L Kalapa @ 5:02 AM :: 4442 Views :: Tax Credits
...Here in Hawaii, local lawmakers seem to have no problem handing out tax breaks to the rich albeit in the form of tax credits....
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Sunday, March 24, 2013
Knee-Jerk Reaction Leads to Just More Money
By Lowell L Kalapa @ 6:01 AM :: 4602 Views :: Taxes

...how much is too much when it comes to spending on government programs....

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Sunday, March 17, 2013
Key to Hawaii’s Future is Business Climate
By Lowell L Kalapa @ 6:11 AM :: 7855 Views :: Economy, Small Business, Tax Credits, Taxes

we, mere mortals, cannot predict what the prize industry of the future will be....

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Sunday, March 10, 2013
Knock Off the Theatrics and Get Down To Business
By Lowell L Kalapa @ 5:11 AM :: 4549 Views :: Taxes

For the last two months, taxpayers heard time and time again that the “sky is falling, the sky is falling”....

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Sunday, March 3, 2013
Keep The Promise for Better Wages as Goal
By Lowell L Kalapa @ 5:42 AM :: 5597 Views :: Labor, Cost of Living

If the minimum wage does rise, where do our elected officials think businesses will get the money to pay the higher wages?

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Sunday, February 24, 2013
Just a Vicious Circle, Higher Minimum Wage, Higher Prices
By Lowell L Kalapa @ 5:27 AM :: 6805 Views :: Economy, Labor, Cost of Living

...look at the issue from an economic and financial well-being stand point instead of the emotional and social welfare perspective....

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Sunday, February 17, 2013
Jerking the Hotel Industry Around, You Can’t Trust Lawmakers
By Lowell L Kalapa @ 4:55 AM :: 5717 Views :: Taxes, Tourism

Recognizing the need to help the state balance it books, the hotel industry agreed to a temporary increase in the TAT rate which was increased two percentage points from 7.25% to 9.25%. The temporary increase is supposed to expire on June 30, 2015....

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Sunday, February 10, 2013
Just Which Programs To Cut?
By Lowell L Kalapa @ 5:12 AM :: 5456 Views :: Taxes

...everything is on the table from an increase in the general excise tax rate to fund education to new fees on cell phone use to the administration’s proposals to tax sugary drinks and single-use bags....

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Sunday, February 3, 2013
Jacking Up the Heat in Tax and Fee Hell
By Lowell L Kalapa @ 5:05 AM :: 4326 Views :: Taxes

People inquiring about what the legislature is doing are surprised when told that lawmakers are hard at work trying to find ways to take even more of their money. Of course, it starts at the top....

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Sunday, January 27, 2013
Impact of High Taxes Cripples Economic Growth
By Lowell L Kalapa @ 5:00 AM :: 4358 Views :: Taxes

...elected officials desperate to make-up the budget shortfall selectively raised taxes, resorting to increases that weren’t visible to the general public in order to avoid mass resentment ....

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Sunday, January 20, 2013
Instill Priorities for Precious Tax Dollars
By Lowell L Kalapa @ 5:53 AM :: 3942 Views :: Taxes

...each bright, shiny and eager face will have an agenda to deliver to his or her constituents back in their home districts. That means money!

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