PHILOSOPHY OF
ORGANIZATION
The Tax Foundation of Hawaii, a 501(c)(3), is a private, nonprofit educational organization dedicated to informing the public, more specifically the taxpayer, which means all of us, about the finances of our state and local governments in Hawaii. This means we look at how government raises the money it spends, be it taxes, user fees, or borrowing money through the use of debt. The Foundation attempts to unravel the mystery of the state budget with an annual review of legislative actions appropriating various funds for state programs and projects. While the bulk of our attention is garnered by state actions as it is at that level that the overwhelming array of services are provided by government in Hawaii, the Foundation also keeps a watchful eye on county governments as they annually set real property tax rates in order to fund their respective budgets.


MAJOR PUBLICATIONS
• Government in Hawaii - a data book on public finances in Hawaii. It contains statistics on state and county government revenues and expenditures, public debt, and the Hawaii economy.
• Legislative Review/Legislative Tax Bill Service - summarizes all measures approved by the Hawaii state legislature and reviews the fiscal impact of state legislation. Produced in two issues. Volume I (summaries of all legislation approved by the state legislature). Volume II (fiscal impact of legislation approved).
 

WHAT OTHERS SAY ABOUT THE TAX FOUNDATION OF HAWAII
“He (Kalapa) tells it like it is. He’s one of the few people in the private sector who looks at taxes (and budget issues) without an ax to grind.”
Rick Kahle, Former Tax Director