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In Belgium, there is a kind of government incentive for the cultural economy: the VAT on the artist's production costs is 21%, while the VAT on the sale of an artwork by the artist is 6%. This tax structure provides opportunities for appropriate arts investments. A new blank file, opened in Photoshop with the last settings used, was uploaded without any editing to an online application to be printed on canvas. An artwork that can be crated and stored, as a surrogate product, legitimizing participation in this specific economic mechanism, in an attempt to generate accounting profits. 

Print on canvas on wooden stretcher / 42.1 x 30 x 2 cm / edition of 6 certified copies / 2021.

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