Tax Scheme Blamed for Damage to Artefacts

Talk about serendipity! Lord Renfrew would be pleased to see this entry in the blog. He always felt that economic crime analysts paid too little attention to art and artefact smuggling. The theme of the article here is that the nature of the US tax system produces a particular system of looting of low value objects for donation to museums at a higher value to save tax payment. I think I understand it.
But it raises the same issues as the previous post. If you dont risk profile your legal measures, you can unwittingly invent a crime. [Discuss]
Its a serious final year exam paper we are writing this morning!