The Effect of Taxes on Investment and Income Shifting to Puerto Rico
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The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the U.S. This lowers the tax penalty on real investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate.
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美国国家经济研究局创建时间：
1994-09-01
