État modifié de conscience (l’évasion fiscale)

All the windows in a space are covered with a blue adhesive layer that filters the light. The amount of outside light that enters the room corresponds to the tax evasion rate of the country where the event is taking place. The lighting atmosphere of the space is thus modulated by the offshore economy, which alters the perception of the space. The color blue refers to the original meaning of the word offshore, meaning “at sea.”

The windows can be covered in a single room, on a single floor, or in an entire building. No other light source is used apart from natural outdoor light.

Activation for the Ottignies-Louvain-la-Neuve triennial:

The project Altered State of Consciousness (Tax Evasion) [État modifié de conscience (l’évasion fiscale)] was conceived for the former tax center in Ottignies-Louvain-la-Neuve, which is now abandoned. According to the latest available data, the annual tax loss in Belgium due to tax evasion is estimated at €6.1 billion. This amount represents 9.17% of direct taxes. The present activation therefore consists of covering the windows of an entire room in this former tax center with a blue adhesive filter that allows only 9.17% of outside light to pass through.