> But many of these people have sufficient mobility that you have to remain under the tax level of your competition. Not really. Puerto Rico has no real compet

> But many of these people have sufficient mobility that you have to remain under the tax level of your competition. Not really. Puerto Rico has no real competition. It's the only place you can live inside of the US without paying federal income tax. If Puerto Rico were to raise its local tax, to say, 10%, it would still be the lowest overall tax jurisdiction in the US by a mile.