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- Title
DEVISING AN ARTFUL TAX: AN APPRAISAL OF PAYMENT-IN-KIND INCOME TAXES IN MEXICO AND THE UNITED KINGDOM.
- Authors
BOGDANOVICH, JULIA L. M.
- Abstract
The author reflects on the issues surrounding payment-in-kind income tax schemes as they relate to art, art owners, and artists. Topics discussed include history of Pago en Especie and outlines how this annual collection of contemporary art in Mexico; the British Cultural Gifts Scheme (CGS), which allows all taxpayers to donate a preeminent object to a qualifying institution; and British federal income tax system's treatment of art.
- Subjects
UNITED Kingdom; MEXICO; TAX administration &; procedure; BRITISH history; TAXATION; INCOME tax; TAX collection -- Law &; legislation; HISTORY
- Publication
University of Pennsylvania Law Review, 2016, Vol 164, Issue 4, p983
- ISSN
0041-9907
- Publication type
Opinion