Igartúa de la Rosa, Gregorio,  1948- <br/><br/>
Federal tax policies for Puerto Rico V Government with consent of the governed / 
 Puerto Rico tax exemption 
by Gregorio Igartua de la Rosa. 
 - Second edition. 
 - vi, 52 pages  charts, facsimiles  28 cm 
<br/><br/> "First edition (1984 - P.R. Assn. Journal. volume 45# 1-4) Second edition (Revaluation - 2027 book)" -- from cover.  Includes text of the Fifteenth Amendment to the Constitution of the United States in English and Spanish.  Includes appendices containing statistical and financial information related to Section 936 funds and federal taxation in Puerto Rico.  "Author is a Puerto Rican attorney and notary who has litigated cases related to voting rights and the political status of Puerto Rico before United States federal courts and the Inter-American Commission on Human Rights." -- from back cover. 
<br/><br/>Includes bibliographical references. 
<br/><br/> Prologue --  Expression of gratitude --  Part A - Federal tax policies adopted for Puerto Rico under the territorial status of government without consent of the governed (1921-2005) --  Appendix A -  Appendix B -  Appendix C --  Appendix D --  Part B - The repeal of IRC 936 in the year 2005 --  Part C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 --  Part D - The 2026 legal and economic perspective of tax exemptions in Puerto Rico --  Part E Annexes: Federal taxes paid in 2024 by American citizens residents of Puerto Rico with no voting rights in federal elections --  Part F Conclusion  Introduction --  Legal, political and economic background Puerto Rico --  Adoption of IRS section 936 --  Tax policy consideration --  Tax expenditures in general --  Section 936-cost-benefit effects --  Government direct expenditures an alternative --  Conclusion --  Estimated distribution of 936 deposits among banks --  936 funds in Puerto Rico 6/30/82 --  Ex Governor's Calderón response --  Other Calderón's attempts for federal tax exemption --  Other comments --  Governor Luis Fortuño --  Governor Alejandro García Padilla --  Governor Ricardo Rosselló --  Community campaign against tax havens --  Comment -- 
<br/><br/><br/>English; includes Spanish translation of the Fifteenth Amendment to the Constitution of the United States. 
<br/><br/><label>LCCN: </label>2022362753 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax exemption--Puerto Rico<br/>Tax incentives--Puerto Rico<br/>Taxation--Puerto Rico<br/>Internal revenue--Puerto Rico<br/>Tax and expenditure limitations--Puerto Rico<br/>Federal government--United States
<br/><br/><label>Subjects--Geographic Terms: </label><br/>Puerto Rico--Economic conditions<br/>Puerto Rico--Politics and government
<br/><br/><label>LC Class. No.: </label>KGV 4611  / .I33 2026