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What makes art valuable?

Van Gough arts weren't so popular when he was alive. After his death, people seem love of his art even bid the highest amount of money just to have it. Why?
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since many of these artists passed away the economic systems of the globe have changed a lot. So a lot of art is appreciated over time, like other goods, but it also has the special ability of being used for tax incentives for people that are otherwise liable for large taxation and by investing into art they can enjoy deductions write offs and an asset as it ends up being