General Anti-avoidance Rule-ette

As an artist, I often get “suggestions ” on how to improve upon a work or receive other helpful inspiration from wannabes. As an artist, I am practiced and patient in absorbing these unsolicited comments graciously; and keep them coming, you might inspire a next work.  Creatives recognize that the secret to creativity is a function of how well you hide your sources.  John Hegarty observed,  “Originality is dependent upon the obscurity of your sources. There’s no such thing as pure originality. It’s not where you get it from – it’s where you take it to.” But following the creation of the GAART Board, a number of people offered suggestions of other games that could be likened to GAAR to effect my next work. 

Specifically, someone challenged me at some point to mix the GAAR with the ultimate game of chance; Roulette. I pondered that challenge for almost three years and then suddenly it struck me and I created the following work, which was featured in my “Mind the GAAR” exhibition at the International Fiscal Association Tax Festival in Toronto. Jurists might recognize this as a statement on the Landrus line of cases.

After studying a roulette wheel and table for a considerable amount of time, I called this rendition of a GAAR Roulette Table    “General Anti-Avoidance Rule-ette”.   Ça marche, j’ai pense.

AVAILABLE in 2021 at The GAART Store!

General Anti-Avoidance Rule-ette