Ka Wai Ola - Office of Hawaiian Affairs, Volume 31, Number 2, 1 February 2014 — Lowell Kalapa, a respected voice in economics, led OHA's revolving loan board [ARTICLE+ILLUSTRATION]

Lowell Kalapa, a respected voice in economics, led OHA's revolving loan board

By Garett Kamemoto Lowell Kalapa, longtime executive director of the Tax Foundation of Hawai'i and one of the state's most respected eeonomie voices, died Dec. 30, 2013. Kalapa was the president of the board of directors for OHA's Native Hawaiian Revolving Loan Fund since September 2011. He was 64. Kalapa preached fiscal restraint and reduced spending, and was respected by politicians on both sides of the aisle for his ability to take complex eeonomie concepts and make them easier for a layman to understand. OHA Ka Pouhana, Chief Executive Officer Kamana'opono Crabbe said he was deeply saddened by Kalapa's death. "My thoughts and

prayers go to his family and my gratitude to him for his meaningful contribution X to our efforts to create H a brighter future for all H Hawaiians," Crabbe H said. He noted the loan fund approved $15.2 v million in Mālama loans 1 to 229 borrowers last year with Kalapa at the helm of the board of directors. Gov. Neil Abercrombie, a Democrat, said: "Lowell > worked tirelessly ^^H to advocate for

Hawai'itaxpayers. He had a no-nonsense, u n i q u e and inde- k pendent X perspec-

tive on govemment, budgets and tax policy. Lowell was a nationally recognized expert on taxation, and had enormous credibility in the halls of the Hawai'i state Legislature. He is irreplaceable and will be missed." Republican state Sen. Sam Slom headed the Tax Foundation before Kalapa. He said Kalapa educated countless people on eeonomie policy and was able to simply explain the difference between an excise and sales tax. "Lowell was Hawai'i's longtime, unmatched, public-finance watchdog. Lowell educated countless thousands of loeal residents on the importance of fiscal transparency. "His noncombative style and factual testimony at the Capitol or City Hall was always valuable," Slom said. "I have had the privilege of knowing and learning

from Lowell since he succeeded me k at the Tax FounH dation many H decades ago. H He will be missed." ■

j HE HO'OMANA'O ^ > IN MEM0RIAM /

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■ Lowell Kalapa. - Courtesy: Tax Foundation of Hawai'i