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In recent years, the boundaries between art and design have become more and more blurred. Today, it is not the object itself, but rather its economic functionality that determines its categorization. Astonishingly, it is often customs officials who subjectively decide what constitutes art and design based on their personal views and erratic local tax laws. Against this background, 'Taxing Art' is a buoyantly ironic, clever case study and analysis of the effect of traditional, bureaucratic procedures on innovative work. This revealing illustrated essay by Berlin-based studio Beta Tank puts the spotlight on the largely underestimated effect that tax laws have on where design ends and art begins.

Art --- Installations (art) --- Installations (Art) --- Art and state --- Law and art --- Droit et art. --- Aspect économique --- Transport. --- Politique publique. --- Economic aspects --- Transportation. --- Taxation. --- Impôts. --- Aspect économique --- Impôts.

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Private finance --- Public finance --- Sociology of cultural policy --- Art and law --- Biens culturels --- Cultural heritage --- Cultural patrimony --- Cultural property --- Cultural resources --- Cultureel patrimonium --- Droit et art --- Heritage property --- Héritage culturel --- Law and art --- National heritage --- National patrimony --- National treasure --- Patrimoine (Biens culturels) --- Patrimoine artistique --- Patrimoine culturel --- Patrimoine ethnographique --- Patrimoine ethnologique --- Patrimoine historique --- Patrimoine immatériel --- Patrimoine immobilier (Culture) --- Patrimoine intellectuel --- Patrimoine mobilier (Culture) --- Patrimoine national (Culture) --- Patrimonialisation --- Patrimonium [Cultureel ] --- Patrimony [Cultural ] --- Recht en kunst --- Richesses artistiques --- Treasure [National ] --- Trésors artistiques --- #SBIB:35H201 --- #SBIB:35H436 --- #SBIB:316.7C310 --- 581 Monumentenbescherming, cultureel erfgoed --- PPS --- 351.71 --- 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