[HN Gopher] The Sotheby's trial revealed the art market's unsavo...
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       The Sotheby's trial revealed the art market's unsavoury practices
        
       Author : testrun
       Score  : 43 points
       Date   : 2024-02-04 11:15 UTC (2 days ago)
        
 (HTM) web link (www.economist.com)
 (TXT) w3m dump (www.economist.com)
        
       | wslh wrote:
       | https://archive.is/2024.02.05-112410/https://www.economist.c...
        
       | BugsJustFindMe wrote:
       | I have a hard time caring about billionaires paying too much for
       | paintings.
        
         | raziel2p wrote:
         | I understand this sentiment, but I worry that the people
         | ripping off billionaires aren't exactly giving back to society
         | either.
         | 
         | Sometimes I ponder about business opportunities catering to the
         | upper end market, making things ridiculously expensive just to
         | capture the super rich segment, and using the profits for good
         | in society (somehow).
         | 
         | Most people/businesses don't operate like this I suppose - they
         | just want a yacht of their own, or to infinitely grow their
         | business.
        
           | guhidalg wrote:
           | Or we could, you know, just tax them and achieve the same
           | thing.
        
           | saalweachter wrote:
           | I think the best you're going to do is to start some sort of
           | workers-owned crafting shop that pays well, provides a
           | pension, and has a company culture of doing just absolutely
           | everything possible in house and with minimal automation.
           | Machine the screws that hold the widgets together in house,
           | laminate your own plywood from wood species chosen and grown
           | and milled in house.
           | 
           | The idea is to create a ton of good paying jobs that range
           | from artisans and artists to mindless make-work, while
           | creating a lot of cachet for finely crafted items with just
           | _absurd_ price tags.
        
             | iamacyborg wrote:
             | You've basically described Hermes and Loro Piana.
        
               | pavlov wrote:
               | There's a lot of small luxury companies around the world.
               | Watchmakers in Switzerland, champagne houses in France,
               | tailors in England, yacht builders in Finland... Even
               | though the products are expensive, their margins aren't
               | as insane as it might appear because the manual
               | production truly is expensive and the workers are often
               | lifers who are treated very well.
               | 
               | A lot of these businesses do end up being absorbed by the
               | big players like LVMH which grew into the most valuable
               | company in Europe through decades of acquisitions. (The
               | company's official name, LVMH Moet Hennessy Louis
               | Vuitton, is itself suggestive of a merger between luxury
               | players in unrelated markets.)
        
               | iamacyborg wrote:
               | Sure but I'm specifically talking about two examples
               | that've done an incredibly good job of vertical
               | integration.
               | 
               | I can't think of a Swiss watch company that's operating
               | it's own mines and metalworks, for example, or a British
               | Saville Row tailor that also owns the herds and the looms
               | to make the cloth it then turns into clothing. Both
               | Hermes and Loro Piana on the other hand do this (LP is
               | owned by LVMH).
        
               | pavlov wrote:
               | Ah, I see.
               | 
               | Some small luxury brands have local, very long-term
               | supply chain relationships that effectively offer the
               | same benefits. As in, maybe the hypothetical Finnish
               | maker of bespoke sailboats buys all their wood from the
               | same sawmill (ever since 1935 when the founders of the
               | two companies went hunting in the forest where the wood
               | still comes from).
               | 
               | But of course only some materials can be sourced like
               | this. A watchmaker and a mine are not in the same
               | industrial league.
        
               | saalweachter wrote:
               | You might not be able to mine, but you could smelt at a
               | much smaller scale. You could smelt your own alloys from
               | all sorts of fancy recycled materials -- steel from
               | warships, chrome from classic automobiles, etc etc.
               | 
               | The goal is basically to do things that sound impressive
               | to justify absurd prices while employing as many people
               | possible in as good of conditions as possible.
        
               | iamacyborg wrote:
               | > The goal is basically to do things that sound
               | impressive to justify absurd prices
               | 
               | I wouldn't be quite so cynical about it, ultimately it's
               | about having full control over the quality of the
               | finished product. The material used in a Loro Piana
               | cashmere sweater is on a different level to a fast
               | fashion cashmere sweater, despite them both being
               | "cashmere".
        
               | iamacyborg wrote:
               | Yeah there are certainly some industries that lend
               | themselves to this more than others.
               | 
               | For example, it makes sense for Loro Piana to own
               | Cashmere goat herds so that they can have the best
               | possible supply of cashmere for their knitwear.
               | 
               | Hermes own cattle farms for the same reason, they can
               | remove things like barbed wire from their fields which
               | can cause damage to the finished product.
               | 
               | Goat and cattle herding aren't yet an industrial process
               | like making certain grades of steel or making glass
               | bottles (for the champagne producer) though, so while it
               | makes sense for vertical integration in some areas, it
               | might not in others.
        
             | indigochill wrote:
             | I can think of a couple people I know who work in high-end
             | manual work but they both work effectively alone. One does
             | old-school illumination and another makes expensive
             | handmade watches. Both are what would probably qualify as
             | "master craftsmen" both in the sense that they're at the
             | top of their game in their field and that even if they
             | don't necessarily have people working under them (one does,
             | the other doesn't) they at least are both passing on their
             | knowledge (the one who doesn't have employees still teaches
             | a class for others to learn illumination).
             | 
             | I'm not sure this is the sort of thing that lends itself
             | well to vertical integration due to the radically different
             | set of skills required and maybe most critically, low
             | volume of the final product. For example, making high-end
             | ink has entirely different skill and material requirements
             | from making high-end illuminated pages. But someone who
             | makes high-end ink can produce in much higher volume than a
             | single illuminator requires (not to mention it takes more
             | than just ink). Likewise for watchmaking, the manufacturing
             | of most of the parts can be generalized and scaled up while
             | any individual watchmaker only needs so many gears and
             | springs and such.
        
               | saalweachter wrote:
               | Fair enough, re: vertical integration and the need for
               | specialized skills that produce in too high a volume.
               | 
               | But the goal _isn 't_ really to scale up -- you want to
               | consume as much labor as you can and charge the rich
               | through the nose for it. If you need to employ dozens of
               | spinners who can only spin for four hours a day to avoid
               | repetitive stress injuries to supply a single weaver to
               | make your upholstery fabric for your high end couches,
               | great, charge hundreds (thousands?) of dollars a yard for
               | the material. They'll pay for the privilege of sniffing
               | at the less rich whose furniture is upholstered with
               | fabric spun by a machine.
        
         | yieldcrv wrote:
         | that sentiment dissipated for me when I was willing to
         | acknowledge how financial services that are more universally
         | respected are not fundamentally different from "billionaires
         | paying too much for paintings"
         | 
         | all markets have the same human behaviors in them, all markets
         | have degrees of opaqueness that get taken advantage of the same
         | way, all markets that have transparency have it in response to
         | the same behaviors, all market participants are subject to a
         | liquidity problem and sustaining a balance that grows faster
         | than the issuance of the currency they use, which brings me to
         | the next point:
         | 
         | billionaires saving is worse for your life than billionaires
         | spending. help people spend and your economy grows. this isn't
         | a trickle down praise, in fact its the opposite, assume it wont
         | magically trickle down to you as motivation to personally help
         | them spend with a 54% markup
        
         | BlueTemplar wrote:
         | Excluding (super) rich people from society is only going to
         | make things worse for everyone.
        
       | ionwake wrote:
       | I cant fathom what it would be like to just turn a profit of 10
       | million on one trade. I mean, you could just give 10% to everyone
       | you care about and their lives would be changed forever.
       | 
       | Yeah I know some of you reading this will have much more, but I
       | personally, can't fathom doing it just once, imagine, just for a
       | days work.
        
         | appplication wrote:
         | $1M would change your life less than you think. It would help
         | provide some cushion but I don't think there are many actual
         | lifestyle changes that alone would enable.
         | 
         | Invest that, at safe withdrawal of 4%, that's only 40k/year. I
         | live in SF, and making less than $105k/year is considered low
         | income (according to California's Department of Housing and
         | Community Development). So yeah it's a nice boost to savings,
         | but you can't stop working.
        
           | ionwake wrote:
           | I dont mean any disrespect, I apprecaite your input, but I
           | thought someone making 6 figures was going to start saying
           | how its not a big deal. Yeah bro, Im not in SF Im in europe,
           | a million would stop someone slaving until death to pay for a
           | house for their children. The average salary here is like 25k
           | 
           | For most people, yes even in 1st world countries, outside of
           | FAANG its not about deciding whether or not one would have to
           | continue wageslaving to mantain an SF lifestyle, property and
           | trips to Cancun,
        
             | poulsbohemian wrote:
             | > The average salary here is like 25k
             | 
             | It is in the U.S. too, we just struggle to acknowledge it
             | because then we would also have to start asking hard
             | questions about how Europeans have that average salary but
             | also universal health care, public transportation, and a
             | social safety net.
        
           | lolinder wrote:
           | Most of the world is not SF, and in most of the world
           | $40k/year is life changing amounts of money. Your parent
           | commenter replied with their own situation, but it's true in
           | most of the US, too.
           | 
           | In the US as a whole, 27% of the population already lives on
           | less than $40k a year--they probably _wouldn 't_ stop working
           | but they could! The _median_ income for a black person in the
           | US is $48k /yr [0]. Where I live, $40k a year would be enough
           | to take someone from median income to 80th percentile in a
           | single event.
           | 
           | If you don't think $40k/year is very much money, maybe take a
           | pause to consider how lucky you are.
           | 
           | [0] https://www.census.gov/content/dam/Census/library/publica
           | tio...
        
           | acchow wrote:
           | The financial stability of a passive $40k means you don't
           | need to worry about getting laid off. You can live a better
           | life, follow your curiosity with low stress, and possibly
           | discover a different thing you'd want to quit your job for.
        
       | kubb wrote:
       | It's a little known fact that IQ is positively correlated with
       | income, but there's no correlation at all with net wealth. It is
       | to be expected that there will be entire industries that spring
       | up to extract some of that wealth from the less bright wealthy.
       | The art market is one of such industries.
        
         | yieldcrv wrote:
         | Thanks for breaking it down like that
        
         | snthd wrote:
         | https://www.ft.com/content/3b1de7dc-368f-4864-bb73-cf4308a61...
         | 
         | >A senior lawyer who works for a private bank in Zurich says
         | that, although egregious, the situation was hardly novel: it is
         | widespread practice in Switzerland that independent wealth
         | managers are given full power of attorney by clients.
         | 
         | >"We have clients where, basically, the authorised
         | representatives, their financial advisers, do things like go
         | and buy an expensive watch or whatever, and if we say, 'No,
         | don't do that', we will hear something back asking us why on
         | earth we are making a fuss . . . They say they have given these
         | people these powers, and it's not up to us to decide what is
         | reasonable or not."
        
           | PaulHoule wrote:
           | I always thought the 415 scams were aimed at rich people with
           | poor judgement.
           | 
           | I mean, who believes $10 million is going to fall out of the
           | sky and hit them except _someone who has already been hit
           | with $10 million falling from the sky_?
           | 
           | Plus there is a limit for how much money you can scam out of
           | a normal person.
        
             | sumtechguy wrote:
             | You can watch some of the scam baiter channels on YT. The
             | scammers are not targeting the very rich (though they would
             | not mind getting in on that). Usually they target retired
             | people who have lost some of their faculties.
        
         | steveBK123 wrote:
         | Well put. If you've lived in NYC for any amount of time, you
         | see both sides of this.
         | 
         | 1) Disparate industries seemingly conspiring to extract every
         | marginal dollar out of wealthy people (good for them). That is,
         | there seems to be no amount of money you can have that isn't
         | easily disposed of in NYC, leaving you wishing you had 10x
         | more.
         | 
         | 2) Wealthy people by inheritance who seem to be genuinely room
         | temperature IQ out competing high income earners for the best
         | apartments, with all cash offers
        
           | sackfield wrote:
           | Do you happen to know if those low intelligence wealthy
           | people are slowly losing their wealth? Or is there a
           | structure (like a trust) that administers this so they can't
           | lose too much of it by their own action.
        
             | Staple_Diet wrote:
             | There's a common refrain that wealth disappears within 3
             | generations.
        
               | steveBK123 wrote:
               | From my NYC observations, 3 generations seems like the
               | best case.
        
             | steveBK123 wrote:
             | It definitely varies.
             | 
             | In Brooklyn there are plenty of kids who inherited money
             | and working jobs that do not match their
             | wealth/housing/lifestyle. So they are spending down
             | whatever wealth they inherited for sure.
             | 
             | The typical picture I've seen is that the parents/trust buy
             | them a condo all-cash, and then the underemployed then live
             | a lifestyle that implies easily a $1M/year income except in
             | a job that would imply a $0-$100k income. So unless they
             | inherit like $25M+, they are spending it down quickly.
             | 
             | I've also seen the early stages of this from the other end
             | with my colleagues, where parents in NYC who come from more
             | modest backgrounds, end up making FAANG level salaries but
             | then having kids that want to get a philosophy degree and
             | work at an NGO (while enjoying having a place in Manhattan
             | to live and traveling internationally 3x/year).
             | 
             | I guess theres a fine line between giving your kids space
             | to grow & pushing too hard / trying to choose their path
             | for them.. But being raised in comfort does seem to remove
             | the striving mindset and understanding that this lifestyle
             | doesn't come for free or from a fun job.
        
               | throwaway7653 wrote:
               | I've see much more limited versions of this. Living a
               | $150k lifestyle on $65k income. Basically, blending in
               | with the 20-something white collar scene. Then, they
               | throw a wedding, and it removes all doubt :)
        
         | mjburgess wrote:
         | Could you provide some reference/evidence to this IQ/income
         | correlation? In particular, I would expect no correlation above
         | ~100 -- has this been controlled for?
        
           | thfuran wrote:
           | Why would you expect that?
        
             | mjburgess wrote:
             | That's what the wealth relationship shows. The only
             | correlation is with the mental retardation range.
             | 
             | Indeed, it seems very very likely that all correlations
             | alleged of IQ, on independent performance measures, are
             | just in this region (ie., that positive correlation above
             | 100 comes merely from a trendline fit in the negatives).
        
         | timmg wrote:
         | > It is to be expected that there will be entire industries
         | that spring up to extract some of that wealth from the less
         | bright wealthy.
         | 
         | I'm not sure it is as much "less bright" as maybe "more
         | impulsive" or something like that. I think someone can be very
         | smart and still want to "live for today".
        
         | LastTrain wrote:
         | What are some sources for that fact?
        
           | kubb wrote:
           | https://www.sciencedirect.com/science/article/abs/pii/S01602.
           | ..
           | 
           | https://www.sciencedirect.com/science/article/abs/pii/S01602.
           | ..
        
             | LastTrain wrote:
             | Thanks. I guess the thing that sparked my curiosity /
             | skepticism was that if there is a correlation between IQ
             | and income, but none between IQ and wealth, it would seem
             | to suggest there is also no correlation between income and
             | wealth (or economic status, as these articles call it).
             | I've only read the free snippets from the articles you
             | posted, where this point isn't addressed directly but I
             | have to assume they addressed it in some fashion in the
             | full texts.
        
               | kubb wrote:
               | I'm guessing getting wealthy only through income is not
               | very common. People get wealthy by inheriting or by
               | holding assets, not by earning a salary.
        
         | BlueTemplar wrote:
         | That doesn't make sense. While IQ is mostly pseudoscience, I
         | would still expect at least a small fraction of it to be
         | inherited (along with money (not/) coming from (grand)parents'
         | income in a smaller fraction of cases).
        
       | yieldcrv wrote:
       | prepandemic I used to run in those circles, Monaco, Switzerland
       | OTC commodities dealers
       | 
       | the people involved are total jokes
       | 
       | they are extremely poor judges of character and endlessly shop
       | deals around WhatsApp groups for dumb reasons
       | 
       | people are praised for having been associated with something
       | outside of the domain they are currently in, which is an obvious
       | red herring and red flag, and then get scammed or have a bad deal
       | where the other party cant deliver amicably, as there was nothing
       | to suggest they would? I see the same in the US but it seems like
       | a generational thing only boomers and mormons fall for. Elder
       | abuse, pun intended for the latter
       | 
       | but there are real "established" people in these European
       | networks, sometimes, its just such a shitshow. because
       | established means a dynasty of some sort, older than the US
       | itself
       | 
       | a lot of the participation is just pride and grasping for
       | autonomy, like the first born son thrust into managing some
       | feudal era family office has no clue what he's doing, and wants a
       | good trade for once, but it was in some dilapidated mansion on
       | the french riviera that now he needs to get out of before his
       | family finds out, and France starts taxing Monaco citizens that
       | hold property in France. and then the middle men are sourcing
       | these dumb deals because they got screwed once and genuinely want
       | to pay their old partners, at first, chasing gold and markups for
       | the rest of their lives. its wild, I had to go back to tech these
       | people are just dumb and the US markets are just so much more
       | mature in comparison.
       | 
       | but yes, you might meet the Saudi prince's Hand in Monaco and
       | sell him a painting for $450m
       | 
       | by far the most interesting part of this story is that Mr Bouvier
       | purchased and took delivery of _some_ art pieces before reselling
       | them, instead of just trying to dropship or connect people. way
       | to go.
        
       | iamacyborg wrote:
       | There was a similar lawsuit in the early 00's (I think, it might
       | have been the late 90's though) with Sotheby's caught ripping off
       | clients in a similar way.
       | 
       | My family lost a bunch of money on a Canova bust that's now at
       | the Ashmolean in Oxford.
        
       | vegetablepotpie wrote:
       | Art done right is a tax dodge by the wealthy.
       | 
       | Rich person buys a painting, by an artist, for $50 million and
       | puts it in their collection.
       | 
       | Another person buys another painting by the same artist for $75
       | million.
       | 
       | The rich person gets their painting reappraised by an art expert.
       | It is now "estimated" to be worth $75 million.
       | 
       | The rich person donates the work to a museum, a non-profit. The
       | donation gives them a $75 million tax write off.
       | 
       | The rich person just saved $25 million that would have otherwise
       | been taxed.
        
         | dabber wrote:
         | > The rich person just saved $25 million that would have
         | otherwise been taxed.
         | 
         | In this example, wouldn't it have cost this person $50 million
         | dollars though?
        
           | itsoktocry wrote:
           | People have this idea that there's something magical about
           | "write-offs".
           | 
           | In this case the rich person is spending $50 million dollars
           | to save the tax on $75 million? Makes zero sense.
        
             | rufus_foreman wrote:
             | Cosmo Kramer: It's a write-off for them.
             | 
             | Jerry: How is it a write-off?
             | 
             | Cosmo Kramer: They just write it off.
             | 
             | Jerry: Write it off what?
             | 
             | Cosmo Kramer: Jerry, all these big companies, they write
             | off everything.
             | 
             | Jerry: You don't even know what a write-off is.
             | 
             | Cosmo Kramer: Do you?
             | 
             | Jerry: No, I don't.
             | 
             | Cosmo Kramer: But they do. And they're the ones writing it
             | off.
        
         | itsoktocry wrote:
         | > _The rich person donates the work to a museum, a non-profit.
         | The donation gives them a $75 million tax write off. The rich
         | person just saved $25 million that would have otherwise been
         | taxed._
         | 
         | So you're asserting that rich people and appraisers and
         | insurance companies and museums are all conspiring to commit
         | tax fraud?
        
           | sparsely wrote:
           | Conspiring is maybe strong, but it isn't in any of their
           | interests to stop it happening.
        
             | itsoktocry wrote:
             | > _but it isn 't in any of their interests to stop it
             | happening._
             | 
             | It isn't in the insurance company's best interest to ensure
             | they have an accurate assessment of the value of the item
             | they're insuring?
             | 
             | What is being described above is _fraud_.
        
             | thfuran wrote:
             | Tax fraud isn't really accurate either.
        
           | Schiendelman wrote:
           | Not conspiring. It's a natural outcome of the way this market
           | works though.
        
           | CPLX wrote:
           | Michael: My father's no different from any other powerful
           | man. Any man who's responsible for other people. Like a
           | senator or president.
           | 
           | Kay: You know how naive you sound? Senators and presidents
           | don't have men killed.
           | 
           | Michael: Oh. Who's being naive, Kay?
        
         | alexey-salmin wrote:
         | He burned $50 million to save taxes on $75 million?
        
           | BasedInfra wrote:
           | Exactly. Presuming a 50% tax (highest end worldwide) rate and
           | a full write off they spent 50 mil to save 42.5 mil on taxes.
           | 
           | Usually it'll be capital gains income where they would be
           | writing off which is a much lower rate. Example 20% in which
           | case they saved 15 mil in taxes for 50 mil investment.
           | 
           | first 20% goes to gift aid in the UK so some countries you
           | wouldnt even get full tax band.
           | 
           | Now tax free storage of art usually in ports is interesting
           | but not some 100% write off scheme.
        
             | MrBuddyCasino wrote:
             | Yeah this makes zero sense. Unless this is not about saving
             | taxes, but money laundering.
        
               | twic wrote:
               | They spent 50 million in cash, received 42.5 in tax
               | credits, and made a donation of 75 million. So
               | effectively, they made a 75 million donation for 7.5
               | million outlay. It's a very efficient way of making
               | donations, but it doesn't make you better off in raw cash
               | terms.
               | 
               | But being rich is not about having cash, it's about using
               | cash to achieve your ends. Giving 75 million is really
               | buying 75 million worth of philanthropy - 75 million
               | worth of social status, or invites to exclusive parties,
               | or favours from patrons, or support for projects valuable
               | to them. And they bought it for only 7.5 million!
        
             | firtoz wrote:
             | What'd be the alternative if you had not done the 50m ->
             | 75m trick? Pay x$ more in taxes?
        
               | BasedInfra wrote:
               | The implication is that they do it purely for tax relief
               | and not as an appreciating asset.
               | 
               | If that was the case they would be losing millions each
               | transaction.
        
           | Mizza wrote:
           | There are social benefits as well. Not only did you get to
           | dodge some tax, you got to make a donation to a museum,
           | they'll throw you a little party, you get to meet the mayor,
           | etc etc
        
         | CPLX wrote:
         | You're close but that's not quite it.
         | 
         | Here's a more realistic way it might work.
         | 
         | Bob buys paintings A, B, C, and D as a lot for $10MM.
         | 
         | "Things happen" in the art market and a few years later lo and
         | behold "everyone" agrees those paintings are worth $200MM of
         | course.
         | 
         | Painting A (the most marginal of the four, of course) gets
         | donated to museum X with a value of $50MM.
         | 
         | Given standard tax rates on passive income Bob saves _at least_
         | $10MM on his next tax bill and now has three completely free
         | paintings thanks to your tax dollars.
        
           | boringg wrote:
           | This might be a better example. I also suspect the art world
           | during the pandemic had crazy levels of inflation going on as
           | crypto started looking for assets in the real world and
           | needed to put that money somewhere as well as all other
           | assets in the world going through very strange valuations.
        
           | mhuffman wrote:
           | >Bob buys paintings A, B, C, and D as a lot for $10MM.
           | 
           | >later lo and behold "everyone" agrees those paintings are
           | worth $200MM of course.
           | 
           | Didn't Bob just get $190MM increase that is going to be
           | capital gains?
        
             | bane wrote:
             | Capital gains is only realized (and thus taxable) at the
             | time of sale.
        
               | mhuffman wrote:
               | So the idea is to buy the paintings, yadda yadda yadda,
               | donate at a number that somehow exceeds your original
               | price when taxes are accounted for and keep the other
               | paintings forever?
        
               | CPLX wrote:
               | No you borrow against them at super low interest rates so
               | you can have and spend the money anyways.
               | 
               | Then at your death there's a thing called stepped up
               | basis so your heirs inherit it at the market value not
               | the original value.
               | 
               | So your family net worth can go up by hundreds of
               | millions without any of that being taxed at all.
               | 
               | Yes it's really as fucked up as it sounds. The very rich
               | simply don't pay taxes like you and me.
        
               | bane wrote:
               | There's a number of schemes to do this, art trading is
               | just one vehicle to accomplish this but they all support
               | the same basic two principles:
               | 
               | 1 - get out of paying taxes by "showing a loss" somewhere
               | 
               | 2 - don't ever lose money trying to get out paying taxes
               | 
               | Show tax deferrable losses only when you make gains
               | elsewhere sufficient to cover _at least_ the basis as
               | well as the capital gains that you would have earned had
               | you sold the item.
               | 
               | It works best if you do this across completely unrelated
               | asset classes: offset real estate taxes with collector
               | cars, offset art sales taxes by taking a loss in some
               | shell company. It takes a lot of money to get in this
               | kind of scheme, because you have to vacuum up property
               | that's likely to grow in value. For example, don't buy
               | cars (which depreciate), buy one of kind sports cars for
               | which there's a collectors market. It also takes a lot of
               | time to tap into various collector markets and find ones
               | that are likely to yield or will soon yield growth for
               | your asset classes. Not all collector markets go up
               | forever, they're as fad driven as anything, but some
               | markets have reliably shown growth -- like fine art.
               | 
               | My favorite scheme is one you see on the "Real
               | Housewives" show. Start a nonprofit charity, get all your
               | friends to donate to it (they're all trying to skip out
               | on taxes also), pay yourself an exorbitant salary out of
               | this "charity" and hold elaborate fundraisers that are
               | essentially parties as the operating costs for the
               | charity. Give the remainder to another charity
               | downstream. Attend your friend's charity
               | fundraisers/parties, donate to them in turn.
               | 
               | Looking at the circle of "philanthropists" they get to
               | attend socialite functions, party, get paid, and do it
               | all by helping each other offset taxes on gains they're
               | making in other investments within their own households.
               | They also get to inexpertly run "charities" where the
               | hotel ballroom they rent for the function costs more than
               | the remainder of the donated money they actually send to
               | their claimed cause -- but also if the tax man comes they
               | can just say they had no idea what they were doing.
               | 
               | Tie it to some personal event (e.g. "my second cousin
               | fell from a bike and broke her wrist and now I'm running
               | a charity for bone density research") and people outside
               | the main circle might get sucked in and also augment the
               | entire thing with additional heartfelt donations, which
               | only increases the size of the parties and the salaries.
               | Advertise you "raised $x" at an event, but don't mention
               | how much went to actually supporting the cause.
               | 
               | It works because:
               | 
               | - it both obfuscates and mixes up everybody's money to
               | the extent that it becomes very hard to pull apart
               | 
               | - the individual charities don't become large enough for
               | the IRS to spend time on if you file all the appropriate
               | paperwork
               | 
               | - it's not really an asset class in the same way
               | investments are, so it's nearly impossible to show tax
               | avoidance by simple substitution
               | 
               | - the government wants to encourage charity
               | 
               | You have to get really large and egregious before anybody
               | in the IRS cares. Like NRA large.
        
         | rufus_foreman wrote:
         | First of all, as others have pointed out, the math here doesn't
         | check out. The rich person is now less rich.
         | 
         | Second, the IRS is hip to this. They require a qualified
         | appraisal, they have rules about who the appraiser can be and
         | what information is required. Then, they have a network of
         | experts who would do their own research on an art deduction of
         | this size and give their own estimate of value (without knowing
         | how much the taxpayer was claiming it was worth). And finally,
         | if the charity that received the artwork sells the artwork for
         | less than $75 million before the IRS does its research, they're
         | going can use that information to determine the real value.
         | 
         | -- https://www.reuters.com/legal/legalindustry/unlocking-
         | myster...
         | 
         | In short, for people planning on avoiding taxes, please consult
         | a licensed tax avoidance specialist for advice in addition to
         | doing research on internet chat boards.
        
         | boringg wrote:
         | So if I understand your example. I buy a $50M asset on the
         | supposed hope that it goes up in value at which point I then
         | donate it to the museum at an inflated value. 50% gain seems
         | like a fair bit in a short period but I'll use it for your
         | sake. So 75M$ tax write off. Now assuming that I am in an
         | expensive tax jurisdiction and I can write this against short
         | term cap gains - 40% - thats $30M in a tax benefit.
         | 
         | TL;DR. Put $50M capital to work to get a $30M tax write off in
         | the future ASSUMING significant gains. During that time you get
         | to own an expensive piece of art. So you get the artwork for a
         | net COST of $20M ($50M purchase - $30M tax benefit).
         | 
         | It doesnt make sense purely on economics of the example -
         | unless significantly more capital appreciation in the asset,
         | other reasoning for pursuing it or other tax benefits in the
         | country.
        
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