Art has the immense advantage that, if everyone is in on the game, and prices keep rising, then someone can acquire a work at 2 million, value it 6 years later

Art has the immense advantage that, if everyone is in on the game, and prices keep rising, then someone can acquire a work at 2 million, value it 6 years later at 15 million, and donate it to a non-profit/foundation/etc for the 15 million value, to get a massive tax write-off. The chump in this case is the US Gov. No other Art player is hurt, only the taxpayer.