Writing for International Liberty, Dan Mitchell says there are some interesting tax advantages to locating your home in Puerto Rico. I'm no expert on these matters and cannot say whether (or not) he knows whereof he speaks.
I can tell you that the other DrC and I visited there one day off a cruise ship in San Juan harbor and liked PR a lot. Like Guam where we spent a year, you're under the U.S. flag in PR and need no visa to be there. If you are getting "robbed" by the tax folks come April 15, it might be worth looking into.
One thing, if you choose to make it your home it would be wise to acquire some conversational Spanish, as many PR residents have little English. The same would be true if you relocated to Costa Rica, Panama or Mexico, of course. Hat tip to Instapundit for the link.
