Jalbert, Terrance; Fleischman, Gary M. - In: Advances in taxation, (pp. 69-105). 2012
This paper examines the optimal use of tax incentives relating to the Hawaii sales, use and excise tax. While many states offer exemptions to these taxes, Hawaii is the only known state that ties its excise tax credit to the depreciation method used on the state income tax return. Therefore, the...
