What is is about art, that when smart, tough-minded people get near it, their brains turn to mush? I’ve worked in a museum and universities, and studied the former professionally: while management of the latter is often very feckless and lax, museums take the cake. Most recently, but not exceptionally, a board of trustees starring the business élite of New York City has managed to let the Metropolitan Museum of Art go seriously into the financial toilet, despite having assets worth at least $100 billion.
Today we have a lawyer, apparently capable of actual research and inference from evidence and writing literate English, proposing that artists should have a full value deduction for the untaxed value of gifts of their own work, something we fixed fifty years ago. He managed to get that truly loony and regressive idea (like all deductions, this one is only valuable for successful artists who are already rich) past the editorial page editors of the New York Times. I can see them now, looking at this piece of copy and going all gooey-eyed and misty…”Art! Awww…we love art! Let’s print it!”
OK, Mr. Rips and NYT tough-minded skeptical journalists, how’s this idea?
President, University of California
Dear President Napolitano:
Because of my great love and affection for the University of California, I propose to give half my working hours to Cal as pro bono work, and only take a salary for the other half. Now, I will need you to double my salary rate for the half time I’m on the clock, but this won’t cost you anything. What it will do is enable me to deduct my unpaid time against my new salary under the new rules, which will leave me with no taxable income at all: we can stiff the taxpayers for my whole tax bill! Naturally, I’m happy to give you a cut of this windfall, shall we say 20%: you make money, I make money, the students still get their courses…who could object to this?
I might add, doctors in our hospitals can really clean up this way; in fact anyone who works for a nonprofit or a government agency is looking at a historic opportunity to rip off the taxpaying public, and surely we’re as lovable and deserving as artists whose work sells for hundreds of thousands of dollars, and knowledge and health are as important as art.
Do we have a deal?
Very truly yours,
[my coauthors and I get well into the weeds of this foolishness in Patrons Despite Themselves: Taxpayers and Arts Policy, if you want to follow up. Sheesh.]