Every five years a State Tax Review Commission conducts a systematic review of Hawaii's tax structure, using standards such as equity and efficiency. The current Commission will present its report to the 2007 legislative session, and will be dissolved upon adjournment of the session.
The Tax Review Commission consists of seven members who are appointed by the Governor, with the consent of the Senate, and is based in the Department of Taxation for administrative purposes. The members of the Commission receive no compensation for their services.
The Commission members hope that the issues in this report will serve as a basis for discussion and debate within the Legislature as well as among the people of the State of Hawaii. The Commission members believe that the work reflected in this report will provide direction for the development of a long term tax policy plan which will allow all of the taxpayers of Hawaii to be treated equally and fairly while encouraging economic growth.