Tax Inequality is a new work by fiscal artist EMJAYO'SEE, as promised in his 2019 holiday card. It harkens back to Robert Indiana's 1965 LOVE Christmas card done for MOMA, General Idea's AIDS campaign and Rage Against the Machine's (RAGE) RENEGADE album cover, which if reordered as RGAE is Regle Generale Anti-Evitement, or GAAR in french.
The artist continues to search for the true meaning behind the GAAR in what has been described as the artist's final work. At least until the November 30, 2020 announcement of a Consultation on "modernizing the GAAR"; in which case the artist can be expected to make a submission that is guaranteed to be a work of art. The artist questions whether the GAAR is the ultimate arbiter of Tax Inequality? A weapon against tax destruction to equalize greed and over-zealous taxpayers bent on not paying their fair share. Or is it tax inequality in itself, only targeting those who get too creative with the rules set by Parliament. The viewer must, like the courts decide. The double Christmas trees evident in the work an obvious reference to double dipping interest expense.
This limited edition series consists of 15 limited edition prints, unframed as well as artist proofs. Custom printed at Open Studio, during the summer respite from the covid-19 pandemic by artist and printmaker, Miles Ingrassia. Shipping could be delayed due to Covid, but the works are available for delivery now.