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Small State, Giant Tax Credits: Hawaii’s Leap into High Technology Development


Author Info

  • Andrew Kato

    (University of Hawaii Economic Research Organization, University of Hawaii at Manoa)

  • Sumner La Croix

    (Department of Economics, University of Hawaii at Manoa
    University of Hawaii Economic Research Organization, University of Hawaii at Manoa)

  • James Mak

    (Department of Economics, University of Hawaii at Manoa
    University of Hawaii Economic Research Organization, University of Hawaii at Manoa)


In 2001, the State of Hawaii established a 100 percent tax credit to promote investment in several targeted high technology industries. We chronicle the evolution of Hawaii’s high technology tax credits, describe their provisions, and catalog a host of problems associated with determining whether or not the tax credits have achieved results desired by lawmakers. We conclude that it was a mistake to initiate a generous tax credit program without adequate monitoring by public agencies or disclosure of how public funds are being used by recipients of tax credits.

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Bibliographic Info

Paper provided by University of Hawaii at Manoa, Department of Economics in its series Working Papers with number 200914.

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Length: 30 pages
Date of creation: 27 Oct 2009
Date of revision:
Handle: RePEc:hai:wpaper:200914

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Keywords: tax credit; Hawaii; Act 221; qualified high technology business;

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