Philip Hackney on Arts Tax Policy

In this episode, Philip Hackney, Professor of Law at the University of Pittsburgh School of Law, discusses his draft article, "Arts Tax Policy: Democracy or Plutocracy?," which will be published in the Loyola L.A. Law Review. Hackney begins by explaining how the tax code conceptualizes art. Then he explains how the tax code conceptualizes charitable organizations and treats them differently from non-charitable organizations. He reflects on the justifications for tax exemption and deduction, especially in relation to the arts sector, focusing on the equitably of subsidizing organizations that primarily benefit and are controlled by the wealthy. And he explains how tax policy could be more equitable and progressive in relation to the arts sector. Hackney is on Twitter and Bluesky.

This episode was hosted by Brian L. Frye, Spears-Gilbert Professor of Law at the University of Kentucky College of Law. Frye is on Twitter at @brianlfrye and on Bluesky at @brianlfrye.bsky.social.

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