Fast & Dangerous Race to the bottom is a richly illustrated critical examination of the perils of international tax competition, the mechanism behind tax injustices and the erosion of public finances. This movie exposes a tax game where all countries are losing and it reveals a very important unknown fact that will change the history of globalization. It is crucial to watch this movie presently as countries are facing public finance crises.

This movie reunites 20 tax leaders of the world and aims to paint a realistic picture of the current state of international tax competition. It includes the opinions of leftist experts like Nobel Prize Joseph Stiglitz and Dr. Mariana Mazzucato, as well as the opinion of libertarians like Reagan and Trump economic advisor Dr. Arthur Laffer. Because tax is primarily a political question, the movie also presents the perspective of the ministers of Finances of France and Sweden. The interviews have been filmed mostly during the first global lockdown of the Spring 2020 and it gives uniqueness and authenticity to the movie.

Poster Race to the bottom

The movie, directed by Brigitte Alepin with the advice of Harold Crooks, has been produced by TaxCOOP. For the TaxCOOP2020 summit, TaxCOOP wanted to push the message even further by producing this documentary in order to raise public awareness on a detrimental game country-leaders play without regard to their citizens : the race to the bottom. By producing this movie, TaxCOOP wants to make it clear that taxation decisions should no longer take place behind closed doors from a few elite groups. From now on, they must be public and worldwide. This movie is a visual representation of what TaxCOOP stands for : tax cooperation and collaboration in order to achieve a society where everyone contributes to their capacity.