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Over the past half-century, tax inequality has steadily widened as the wealthiest have seen their fortunes soar while their tax burden has fallen. From the rise of trickle-down economics under Ronald Reagan to the global mechanisms that allow vast fortunes to escape taxation, the documentary explores how the tax system came to favor the ultra-rich - and how this transformation was presented as beneficial to society as a whole.

Economist Gabriel Zucman has become a leading figure in a growing movement of millionaires and economists campaigning for fairer taxation of the ultra-rich. The documentary follows their efforts to persuade governments and international institutions to reform the tax system, while examining the political forces and powerful interests that stand in their way, including the impact of Donald Trump's return to power in 2025.