Thanks, I don't know much about Uruguay but I looked into Chile a few years ago, but extended family obligations keep me here. In my case, I have to work around the fact that my choices are limited. I'm pretty sure there's an expat community in Chile, but it may not be as free as you'd like. I think their tax rate is 35-41%, plus the usual hidden tax of 3% inflation. Gun permits seem okay, though once you own more than two, I believe you're supposed to get a "sportsman's license" for $400 per year. I'm not sure where they stand on free speech - their constitution seems to guarantee it, but I read an article in the Economist from 2001 stating that they are restrictive. The murder rate's lower than in the US and they seem to be good on property rights.