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Entries for 'Tom Yamachika'

Sunday, September 26, 2021
Tax Planning with the Rich and Famous
By Tom Yamachika @ 6:00 AM :: 1885 Views :: Taxes

... “Those people have at their disposal so many ways to flummox the tax authorities if they want to. Panamanian bearer shares corporations. Dutch sandwiches. Entities from the Isle of Man, the Caymans, or Bermuda perhaps.” ....

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Sunday, September 12, 2021
Vacant Homes Tax?
By Tom Yamachika @ 6:00 AM :: 8767 Views :: Honolulu County, Taxes

... How does some bureaucrat sitting in the real property tax office have any idea whether a property is vacant? ....

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Sunday, September 5, 2021
Counties, You’re TAT Collectors Now
By Tom Yamachika @ 6:00 AM :: 2306 Views :: Taxes, Tourism

... HB 862 makes no provision whatsoever for joint collection. The counties are on their own ....

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Sunday, August 29, 2021
Can Raising a Tax Lose Money?
By Tom Yamachika @ 6:00 AM :: 1792 Views :: Taxes

... One fundamental assumption that has been made over the years by our lawmakers is that if you enact a tax, money will be raised.  What if that weren’t true? ....

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Sunday, August 22, 2021
Have We Unwittingly Put the Brakes on HART?
By Tom Yamachika @ 6:00 AM :: 2479 Views :: Rail

...What you might not have seen is the difficulty the HART board is having making decisions....

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Sunday, August 15, 2021
The Time Tax
By Tom Yamachika @ 6:00 AM :: 2311 Views :: Small Business, Taxes

... government not only taxes people by taking their money, but also imposes administrative burdens that waste countless precious hours of people’s time ....

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Sunday, August 8, 2021
A Policy Statement About Fines
By Tom Yamachika @ 6:00 AM :: 3276 Views :: Honolulu County, Development, Law Enforcement

... Bill 17 would allow the city’s Department of Planning and Permitting to record liens against property and then to foreclose on the liens....

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Sunday, August 1, 2021
Property Forfeitures and What Our AG is Doing About Them
By Tom Yamachika @ 6:00 AM :: 2580 Views :: Ethics, Law Enforcement

... property may be forfeited without a court hearing, without compensation, and at times, without even a criminal charge filed against the property owner. ...

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Sunday, July 25, 2021
Special Land and Development Fund, Revisited
By Tom Yamachika @ 6:00 AM :: 3264 Views :: Ethics, Land Use, OHA

... rent for the property was $100,000 while subleases of the same property brought in $300,000 ....

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Sunday, July 18, 2021
Shoring Up Water Transportation
By Tom Yamachika @ 6:00 AM :: 3245 Views :: Jones Act, Small Business, Cost of Living

... On July 9, 2021, President Biden issued the “Executive Order on Promoting Competition in the American Economy.”  There wasn’t much media coverage ....

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Sunday, July 11, 2021
Land of the Free and the Home of the Brave?
By Tom Yamachika @ 6:00 AM :: 2490 Views :: Taxes, COVID-19

... Does our government overreach?  Yes.  Why does it do that?  Because we let them ....

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Wednesday, July 7, 2021
Vetoes and Overrides!
By Tom Yamachika @ 7:17 PM :: 2151 Views :: Taxes

... HB58 “Enola Gay Frankenbill” really is dead this time ....

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Sunday, July 4, 2021
Intent to Veto--the Enola Gay Frankenbill
By Tom Yamachika @ 6:00 AM :: 2596 Views :: Hawaii State Government, Taxes

... Hopefully, the bad stuff will die and remain dead ....

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Sunday, June 27, 2021
Secret Tax Relief for Hotels on Maui?
By Tom Yamachika @ 6:00 AM :: 3498 Views :: Maui County, Ethics, Taxes, Tourism

“...the coronavirus pandemic has challenged the County to make many unprecedented decisions. One such decision was to reduce the Assessed Values of Hotel and Resort properties due to the catastrophic drops in occupancy experienced by that industry....”

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Sunday, June 20, 2021
Showdown of the Juggernauts
By Tom Yamachika @ 6:00 AM :: 1920 Views :: Taxes

... Taxing Income in the New World of Teleworking ....

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Sunday, June 13, 2021
Taxing Government Largesse
By Tom Yamachika @ 6:00 AM :: 3019 Views :: Small Business, Taxes, COVID-19

...“Landlords are subject to GET on these amounts whether the payments are received from the tenants or directly from the agency that administers the relief program on behalf of the tenant.”  The same reasoning applies to income tax, federal and state....

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Sunday, June 6, 2021
Enjoying Your Maui Resort Condo? Now Pay Up!
By Tom Yamachika @ 6:00 AM :: 2913 Views :: Maui County, Taxes

... Some taxpayers on Maui are getting a nasty surprise this year because they didn’t do anything, and their real property tax rate doubled ....

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Sunday, May 30, 2021
A Government of (Suspended) Laws, Not Men
By Tom Yamachika @ 6:00 AM :: 2327 Views :: COVID-19

... Government should be based on clearly written laws, and not on the unpredictable will of one or even a few people ....

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Sunday, May 23, 2021
Teacher Payments and the “Me Too” Syndrome
By Tom Yamachika @ 6:00 AM :: 2702 Views :: Education K-12, Labor, COVID-19

... House Bill 613, another bill that has undergone radical metamorphosis while in our Legislature. ...

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Sunday, May 16, 2021
General Excise Exemptions to be Shut Off for Two Years? 
By Tom Yamachika @ 6:00 AM :: 3755 Views :: Small Business, Tax Credits, Taxes

... “Frankenbill” House Bill 58 has cleared the Legislature and is on the Governor’s desk waiting to become law ....

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Sunday, May 9, 2021
State/Federal Changes in Income Tax Coming
By Tom Yamachika @ 5:00 AM :: 2622 Views :: Taxes

... Income tax is a complicated enough subject already ....

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Sunday, May 2, 2021
Counties, the TAT Is Now Your Problem Too!
By Tom Yamachika @ 6:00 AM :: 2413 Views :: Taxes, Tourism

... For many years, the counties and the State have been bickering about how much support from the State’s transient accommodations tax (TAT) they should get ....

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Sunday, April 25, 2021
The Whackee Strikes Back!
By Tom Yamachika @ 2:38 PM :: 3574 Views :: Ethics, Hawaii State Government

... and he pulls no punches ....

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Sunday, April 18, 2021
State Auditor Facing a Whack Job?
By Tom Yamachika @ 6:00 AM :: 4810 Views :: Ethics, Hawaii State Government, OHA

... the report spends lots of time reviewing the Auditor’s recent actions involving the Office of Hawaiian Affairs ....

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Sunday, April 11, 2021
Bride of Frankenbill
By Tom Yamachika @ 6:00 AM :: 2506 Views :: Taxes

... our lawmakers are not stopping at just one Frankenbill ....

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Sunday, April 4, 2021
​Return of the Frankenbill!
By Tom Yamachika @ 6:00 AM :: 2781 Views :: Taxes

... assembling bits and pieces from cadavers and then bringing it to life using some unexplained method ....

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Sunday, March 28, 2021
Maintenance of Effort, Part 2
By Tom Yamachika @ 5:00 AM :: 2574 Views :: Education K-12, Taxes

... SB815 creates a “public education stabilization trust fund” ....

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Sunday, March 21, 2021
National Attention!
By Tom Yamachika @ 4:00 AM :: 3125 Views :: Taxes

“...Confiscation in Paradise: Move to Hawaii, pay the nation’s highest state income-tax rate....”

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Sunday, March 14, 2021
C’mon, Let’s Soak the Rich!
By Tom Yamachika @ 4:00 AM :: 2529 Views :: Small Business, Taxes

... a kind of crabs-in-the-bucket argument ....

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Sunday, March 7, 2021
The Enola Gay Has Left the Hangar
By Tom Yamachika @ 5:00 AM :: 2310 Views :: Taxes

... Senate Bill 56, with the ominous title “Relating to Revenue Generation,” has been granted its first hearing by the Senate Ways and Means Committee ....

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Sunday, February 28, 2021
More Taxes for Movies and TV
By Tom Yamachika @ 4:25 AM :: 2768 Views :: Small Business, Taxes

... “I am altering the deal.  Pray I don’t alter it any further.” ....

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Sunday, February 21, 2021
Maintenance of Effort
By Tom Yamachika @ 5:00 AM :: 2855 Views :: Education K-12, Taxes

... We need to start recognizing that this “dedicated funding source” rhetoric is taking us down the wrong path ....

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Sunday, February 14, 2021
Taxes: More 'Creative' Thought at Our Legislature
By Tom Yamachika @ 5:00 AM :: 2227 Views :: Taxes

... Hold on to your wallets, folks, because this year’s great legislative adventure has just begun! ....

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Sunday, February 7, 2021
What Are They Thinking?
By Tom Yamachika @ 5:00 AM :: 3028 Views :: Economy, Taxes

"... At the Legislature, committee hearings have begun in earnest and it doesn’t seem at all like we are in an economic crisis ...."

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Sunday, January 31, 2021
Grim Reality of Unemployment Taxes
By Tom Yamachika @ 5:00 AM :: 3839 Views :: Labor, Small Business, Taxes, COVID-19

... Our unemployment system, as of January 8, 2021, has paid out $3.4 billion in unemployment benefits ....

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Sunday, January 24, 2021
More Taxes on the Rich – But Guess What, You’re Rich
By Tom Yamachika @ 5:16 AM :: 3867 Views :: Taxes

... Ige’s Chief of Staff and former Director of Taxation Linda Chu Takayama told the House Finance Committee a little more about the revenue enhancement measures (tax hikes) that the Administration is going to propose ....

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Sunday, January 17, 2021
Barreling Toward a Tax Hike!
By Tom Yamachika @ 5:00 AM :: 4020 Views :: Energy, Hawaii State Government, Taxes, Cost of Living

... “the carbon tax” is most likely the “barrel tax” ....

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Sunday, January 10, 2021
Scrutinize the Big Agencies!
By Tom Yamachika @ 5:00 AM :: 2739 Views :: Hawaii State Government, Taxes

... There is still a lot of real estate between $0.3 billion and $1.4 billion a year ....

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Sunday, January 3, 2021
Gaming on Hawaiian Homelands
By Tom Yamachika @ 5:00 AM :: 3341 Views :: DHHL, Gambling

... possible unintended consequences ....

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Sunday, December 27, 2020
Collective Bargaining Agreement:  Supreme Law of the Land?
By Tom Yamachika @ 5:01 AM :: 3844 Views :: Hawaii State Government, Labor

... “The following specific provisions of law are suspended, as allowed by federal law … Chapter 89, HRS, collective bargaining in public employment.” ....

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Sunday, December 20, 2020
Don’t Give Me Back Rent, I Want to Continue Hiding from Tax
By Tom Yamachika @ 5:00 AM :: 4124 Views :: Law Enforcement, Small Business, Taxes, COVID-19

... Developments during this COVID crisis have brought out tax scofflaws in some of the most unexpected ways ....

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Sunday, December 13, 2020
​Business Entity Registration Scam
By Tom Yamachika @ 5:00 AM :: 2659 Views :: Ethics, Small Business

... The first problem is that some people think that the letter comes from a government agency. It doesn’t ....

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Sunday, December 6, 2020
Tale of the Tape
By Tom Yamachika @ 5:00 AM :: 3192 Views :: Economy, Taxes, COVID-19

...“There are three kinds of lies: lies, damned lies, and statistics.”....

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Sunday, November 29, 2020
Eighth Amendment Protects Us from Massive Tax Penalties
By Tom Yamachika @ 5:00 AM :: 2527 Views :: Taxes

... In a case called Timbs v. Indiana decided just last year, however, the U.S. Supreme Court made a couple of key points ....

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Sunday, November 22, 2020
​Standardless Spending, Part 2?
By Tom Yamachika @ 5:00 AM :: 2945 Views :: Ethics, Hawaii State Government, COVID-19

...B&F basically told the departments, “Here’s your money. Go spend it.”....

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Sunday, November 15, 2020
Where’s All the Money?
By Tom Yamachika @ 5:00 AM :: 2577 Views :: Hawaii State Government

...$2.28 billion within 257 accounts....

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Sunday, November 8, 2020
A Ham-Fisted Way of Getting Folks Back to Work
By Tom Yamachika @ 5:00 AM :: 3172 Views :: Honolulu County, Labor, Tourism

... The proposal is called Bill 80 ....

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Sunday, November 1, 2020
Someone Was Listening to the Howl in the Woods
By Tom Yamachika @ 5:00 AM :: 3117 Views :: Ethics, Hawaii State Government, COVID-19

... the Governor issued a Fourteenth Supplementary Proclamation, in which the language suspending the Procurement Code was radically changed ....

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Sunday, October 25, 2020
Making Up for Budget Shortfalls
By Tom Yamachika @ 6:00 AM :: 2964 Views :: Hawaii State Government, Taxes

...we have a state budget hole of more than 2 billion dollars....

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Sunday, October 18, 2020
Pulling Teeth at OHA
By Tom Yamachika @ 6:00 AM :: 3550 Views :: Ethics, OHA

...An accounting firm can’t arrest people, throw them in jail, or otherwise find that they have committed illegal activity....

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