Tax
Migration Effects of the Maui Wildfires: Early Indicators from State Tax Filings
By Dylan Moore and Baybars Karacaovali (Office of Tax Research and Planning, Hawai’i Department of Taxation)* Executive Summary: An analysis of state income tax filing addresses indicates that the 2023 Maui wildfires reduced Maui’s population by at least 1,000 residents, due to both increased out-migration and reduced in-migration. At least 430–510 Maui residents have moved […]
Read MoreWhy Not Just Tax Them? A Middle Ground on Addressing Short-Term Rentals
By Dylan Moore Maui is at a crossroads, grappling with a severe housing crisis exacerbated by last year’s wildfires. In response, Mayor Richard Bissen has proposed a ban on short-term rentals (STRs) in the hopes of converting the approximately 6172 homes on Maui that are currently used as STRs into long-term housing. While this plan […]
Read MoreUnclaimed: Over $15 million in Tax Credits for Low Income Households
By Dylan T. Moore (UHERO) & Baybars Karacaovali (Office of Tax Research and Planning, Hawai’i Department of Taxation) In 2021, low-income households in Hawaii were eligible for about $42 million through the state’s refundable food/excise income tax credit. But over one third—or $15.3 million—of this money went unclaimed. These estimates come from a new analysis […]
Read MoreCliffs in the GAP: A Design Flaw with an Easy Fix
By Dylan Moore How much more am I getting? I’m getting $80 a month before taxes, and I’m going to lose a $1000 benefit… It’s so stupid. This quote—from a parent in California1—describes the frustrations that policy “cliffs” can cause for low-income working families. A “cliff” occurs when a large benefit is suddenly withdrawn when […]
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