The Puerto Rico Treasury building in San Juan. Research conducted between 2022 and 2024 by the local think tank Instituto de Libertad Económica noted that Puerto Rico ranks last among U.S. jurisdictions in economic freedom and ease of doing business, largely due to its complex tax environment. By THE STAR STAFF A study by the Instituto de Libertad Económica (ILE; Economic Freedom Institute) has shed light on Puerto Rico’s tax system, revealing significant disparities compared to the 50 U.S....