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State Aid to Local Governments: How Hawaii’s State Government Shares Transient Accommodation Tax Revenues With Its Local Governments

Author

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  • James Mak

    (UHERO, University of Hawaii at Manoa)

Abstract

Many states in the U.S. give unrestricted financial support to their local governments. The reasons some state governments provide aid and others do not, and why a particular mode of revenue sharing is adopted remain unclear. This paper examines Hawaii’s recent effort at developing a model to allocate the state’s transient accommodation tax revenues between the State and the county governments. The paper documents the process and explains the rationale behind the model.

Suggested Citation

  • James Mak, 2016. "State Aid to Local Governments: How Hawaii’s State Government Shares Transient Accommodation Tax Revenues With Its Local Governments," Working Papers 2016-4, University of Hawaii Economic Research Organization, University of Hawaii at Manoa.
  • Handle: RePEc:hae:wpaper:2016-4
    as

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    File URL: http://www.uhero.hawaii.edu/assets/WP_2016-4.pdf
    File Function: First version, 2016
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    References listed on IDEAS

    as
    1. Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Intergovernmental revenue sharing; transient accommodation tax; hotel occupancy tax;

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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