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Tax Holidays

2019, design, film

Tax Holidays investigates the flow of global capital and speculates on the possibility of re-channeling money from corporate profit shifting schemes into carbon sinks and nature conservation through the modification of the tax law.

In this scenario, the function of the tax haven as the final step in multinational tax avoidance strategies has been replaced by a new form of extraterritorial space. This space exists as a large-scale landscape project where money is stored tax-free in hills, valleys, creeks and forests. By ensuring tax relief, this project incentivizes investments from international companies aiming to reduce their expenses while it simultaneously erodes the economic base of the tax haven. In this process, the model establishes appropriate habitats for new native species and advances the project’s ultimate objective of creating carbon negative landscapes.

Additional Artwork by Jakob Sieder-Semlitsch

Exhibited at A+D Museum, Los Angeles in 2019

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