TY  - BOOK
AU  - Igartúa de la Rosa,Gregorio
TI  - Federal tax policies for Puerto Rico V Government with consent of the governed
AV  - KGV 4611 .I33 2026
PY  - 2026///?]
CY  - Aguadilla, Puerto Rico
PB  - [publisher not identified]
KW  - Tax exemption
KW  - Puerto Rico
KW  - Tax incentives
KW  - Taxation
KW  - Internal revenue
KW  - Tax and expenditure limitations
KW  - Federal government
KW  - United States
KW  - Economic conditions
KW  - Politics and government
N1  - "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; Includes bibliographical references; 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) --; 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 --; Appendix A -; Estimated distribution of 936 deposits among banks --; Appendix B -; 936 funds in Puerto Rico 6/30/82 --; Appendix C --; Appendix D --; Part B - The repeal of IRC 936 in the year 2005 --; Ex Governor's Calderón response --; Other Calderón's attempts for federal tax exemption --; Other comments --; Part C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 --; Governor Luis Fortuño --; Governor Alejandro García Padilla --; Governor Ricardo Rosselló --; Community campaign against tax havens --; Comment --; 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
ER  -