At a time when personal, local, state, and federal budgets are stretched thin and when people have been out of work for more than a year, it would seem like a great idea to attract new business to drive economic growth. After all, more work equals more income which means more revenue for everyone. Why not attract film productions to our states through tax incentives? Unfortunately, this is not proving to be the case. Instead it is developing into a race to the bottom where the only winners are the studios and producers.