A life-size, fully plastic replica of the artist’s body was produced
by a cnc moulding cutter. The execution was based on
the data of a whole-body 3D scan. This is the starting point of
an artwork, which will from now on grow and create a luxurious
parallel existence of the artist, entirely financed by his tax
depreciation. The sculpture titled «Luxury Avatar» will be fit
out step by step with everything a person needs for living,
however all items are of luxurious level concerning quality and
price. Purchases have started with premium clothing and may
go as far as the acquisition of a house. Precondition of all that
is a high annual income of the artist. By the end of every year
he has his income tax calculated. For the outstanding debt
he buys luxurious goods for the sculpture, which thus convert
into working material and can be fully set off against the artist’s
tax liability. This fiscal alchemy transforms tax payments
into luxurious goods.

See «Tax» from the year 2000 and «Part-time Sculpture» from