Bill Text: HI SR69 | 2015 | Regular Session | Introduced

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Bill Title: 2015 Tax Review Commission; Distribution of State and Local Tax Burden by Income Class

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-03-23 - Referred to WAM. [SR69 Detail]

Download: Hawaii-2015-SR69-Introduced.html

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THE SENATE	S.R. NO.	69
TWENTY-EIGHTH LEGISLATURE, 2015
STATE OF HAWAII

SENATE RESOLUTION

 

 

REQUESTING THE 2015 TAX REVIEW COMMISSION TO UPDATE THE STUDY OF THE DISTRIBUTION OF STATE AND LOCAL TAX BURDEN BY INCOME CLASS.

 

 

 

     WHEREAS, a Tax Review Commission will convene in 2015 pursuant to article VII, section 3, of the State Constitution; and

 

     WHEREAS, the basic duties of the Commission are to evaluate the State's tax structure and recommend revenue and tax policy; and 

 

     WHEREAS, an issue that requires evaluation by the 2015 Tax Review Commission is the distribution of state and local tax burden by income class; and

 

     WHEREAS, Professors Walter Miklius, James Moncur, and PingSun Leung published the study "Distribution of State and Local Tax Burden by Income Class" in 1989 for the Tax Review Commission; and

 

     WHEREAS, the Miklius, et al., study is a seminal work on the incidence of the various state and county taxes and extent of progressivity or regressivity of the taxes; and

 

     WHEREAS, data from the Miklius, et al., study continues to be cited in contemporary times, particularly the findings that approximately thirty per cent of the general excise tax revenues is exported to tourists and others and that the general excise tax is regressive; and

 

     WHEREAS, the Miklius, et al., study is more than twenty-five years old; and

 

     WHEREAS, more recent data of quality and relevance are needed for this body and state administration to make the best decisions on revenue and tax policy; now, therefore,

 

     BE IT RESOLVED by the Senate of the Twenty-eighth Legislature of the State of Hawaii, Regular Session of 2015, that the 2015 Tax Review Commission is requested to conduct or commission a study updating the distribution of state and local tax burden by income class; and

 

     BE IT FURTHER RESOLVED that the 2015 Tax Review Commission is requested to require the study to correspond as much as possible to the methodology of the 1989 study by Miklius, et al., "Distribution of State and Local Tax Burden by Income Class," to enable a comparison of the findings of both studies; and

 

     BE IT FURTHER RESOLVED that the 2015 Tax Review Commission is requested to submit the study to this body and Governor with the Commission's Final Report under article VII, section 3, of the State Constitution; and

 

     BE IT FURTHER RESOLVED that a certified copy of this Resolution be transmitted to the Director of Taxation for submittal to the 2015 Tax Review Commission.

 

 

 

	OFFERED BY:	_____________________________

Report Title:

2015 Tax Review Commission; Distribution of State and Local Tax Burden by Income Class