天堂表演

IF 2.1 3区社会学 Q1 CULTURAL STUDIES

South Atlantic Quarterly Pub Date : 2022-05-04 DOI:10.1215/00382876-9826032

José Atiles

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引用次数: 3

摘要

本文对美国和波多黎各(PR)政府实施的立法和税收政策进行了社会法律分析，以激励风险资本家和加密货币投资者迁往PR。具体而言，本文着眼于2019年第60号法案在吸引区块链支持者和加密货币投资者到PR方面所起的作用。通过分析这一税收政策和政府官方话语，本文表明，区块链和加密货币部门为PR向离岸金融中心或避税天堂的转变做出了贡献。此外，本文还展示了包括废除第60号法案在内的基层运动是如何组织起来反对这种转变的。因此，本文论证了“天堂表演”这一口号是如何在很大程度上嵌入法律实践、逃税和欺诈的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Paradise Performs

This paper develops a sociolegal analysis of the legislation and tax policies implemented by the US and Puerto Rico (PR) governments to incentivize venture capitalists and cryptocurrency investors to relocate to PR. Specifically, the paper looks at the role that Act 60 of 2019 played in attracting blockchain proponents and cryptocurrency investors to PR. By analyzing this tax policy and the governmental official discourses, this paper demonstrates that the blockchain and cryptocurrency sectors have contributed to the transformation of PR into an offshore financial center or tax haven. Furthermore, the paper shows how grassroot movements, among them Abolish Act 60, have organized against this transformation. Thus, the paper demonstrates how the slogan “the paradise performs” is largely embedded in legal practices, tax evasion, and fraud.

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来源期刊

South Atlantic Quarterly Multiple-

CiteScore

0.80

自引率

0.00%

发文量

期刊介绍： Individual subscribers and institutions with electronic access can view issues of the South Atlantic Quarterly online. If you have not signed up, review the first-time access instructions. Founded amid controversy in 1901, the South Atlantic Quarterly continues to cover the beat, center and fringe, with bold analyses of the current scene—national, cultural, intellectual—worldwide. Now published exclusively in special issues, this vanguard centenarian journal is tackling embattled states, evaluating postmodernity"s influential writers and intellectuals, and examining a wide range of cultural phenomena.