There is a reason we have a problem with raising taxes and increasing regulation on existing business, especially in Puerto Rico.
With real unemploment appoaching 30%, the last thing Puerto Rico needs is another business to close.  Well, instead of insuring RJ Reynolds the break they needed to continue their operations (and employment) in Puerto Rico, the government thinks it wiser to continue to raise taxes on these corporations. 
THE RESULT:, RJ Reynolds is now closing their plant in PR, ending 60 jobs. 
Taxes up, jobs down.  Its a simple fact.