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

James Mak
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James Mak: UHERO, University of Hawaii at Manoa

No 2016-4, Working Papers from University of Hawaii Economic Research Organization, 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.

Keywords: Intergovernmental revenue sharing; transient accommodation tax; hotel occupancy tax (search for similar items in EconPapers)
JEL-codes: H7 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2016-05
New Economics Papers: this item is included in nep-ure
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Persistent link: https://EconPapers.repec.org/RePEc:hae:wpaper:2016-4

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