Issues

Fair Taxation?

Among the many tax bills that we follow in the legislative hopper this session, most have generic titles like “Relating to Taxation” which say very little about the bills’ contents. There is one, House Bill 1307, that is titled, “Relating to Fair Taxation.” Ten...

How Progressive Is Our System?

On January 15, the Institute on Taxation and Economic Policy (ITEP) released a report ranking the states in terms of how progressive their tax systems are. A “progressive” tax system is one that asks the wealthier taxpayers to pay more of their income than the poorer...

A Cliff in Hawaii Income Tax, Too

A couple of months ago we were talking about “tax cliffs.” These apply where a taxpayer makes a dollar more of income, or value, then the tax amount jumps far more than that one dollar. We looked at the City and County of Honolulu’s “Residential A” classification,...

End Run Around Nexus

We continue our series of pending U.S. Supreme Court cases with another one from Colorado. Colorado imposes a sales and use tax similar to Hawaii. Not all sales to Colorado consumers are subject to Colorado sales tax, because the U.S. Constitution says that if a...