In the book THE VALUE OF CULTURE, editor Arjo Klamer uses a Van Gogh work
to illustrate some of the points.  Perhaps it is part of the answer to
your question?  (published by Amsterdam University Press, 1996)

In his essay, Klamer states:

"_The Portrait of Dr. Gachet_ by Van Gogh, is the highest priced painting
ever.  In May 1990, it was hammered at the price of 75 million dollars by
Christie's in New York to Rioei Sato (a Japanes paper manufacturer, who
had to pay an additional 7.5 million for the buyer's premium)."  -- p. 14

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Sandra Gladney
Masters student
Arts & Administration
School of Architecture & Allied Arts
University of Oregon
Eugene, OR