Website Torrent Freak has named Game of Thrones as the most pirated show of 2012, with one unspecified episode netting nearly 4.3 million downloads.

Moral issues aside, what economic (dis)incentives might be in play?

…hundreds and thousands are downloading the show for free, although many would love to pay for it if HBO offered a standalone HBO GO subscription.

Game of Thrones (or GoT to those in the know) airs on HBO. If you subscribe to HBO, you can either watch the show when it airs, record it to watch later, or log into HBO GO and watch all episodes on demand. Simple, right?

Here’s the catch: you cannot access HBO GO without having a subscription to HBO. This is a classic example of pure bundling. And, of course, you can’t get an HBO subscription without a basic cable subscription.

So if you happen to love GoT, but don’t have–or don’t want–a cable subscription, you have no (legitimate) means to access the content even if you’re willing to pay for it. Ergo, piracy abounds.

I don’t have any insight on HBO’s cost structure or product marketing decisions, other than the current arrangement clearly must be sufficiently profitable in some internal calculus. I say this because HBO’s policy on pure bundling HBO GO has not changed, despite a grass-roots effort to make it more accessible.

Queen Cersei remains, for the moment, on the Iron Throne.

BOTTOM LINE: If you build it, make sure it’s easy for them to come and buy it.

‘Game of Thrones’ Most Pirated Show via Torrent Freak

 

Here’s what’s due this month:

Dec 17 – Corporations: Deposit the fourth installment of your estimated tax for 2012.

Dec 20 – Texas Sales & Use Tax Return Due for November

Dec 25 – Christmas Holiday (banks closed)

 

Arts- and creativity-related tidbits culled from the interwebs

Truth stranger than, well… just plain strange.  Two new plays:
Dr. Ruth (yes, THE Dr. Ruth) starring the mom from That 70s Show
The Exorcist (yes, THE Exorcist) starring Brooke Shields

 

If you’ve ever failed to file a Texas tax report, underreported tax on a previously filed report, or operated a business without a tax permit, you may be able to get back into tax compliance without having to pay penalties and interest.

The Texas Comptroller’s office is offering a limited tax amnesty program called Fresh Start. Not every back tax is eligible (notably property tax and any federal tax) but all the state-level taxes like sales & use and franchise taxes, along with another 60 or so taxes the Comptroller’s office administers, are included in the program.

Participating in the program is fairly easy: figure out how much you owe in back taxes (you can even call and they’ll help you calculate), then file your delinquent tax reports or update your underreported returns. You’ll still need to pay the back taxes owed but any penalties and interest (which can add up) won’t be assessed so long as you complete your filing and paying by August 17, 2012.

There are some other restrictions, so be sure to check our the Fresh Start site at http://www.freshstart.texas.gov/

 

The IRS has some advice for taxpayers who missed the tax filing deadline.

Don’t panic but file as soon as possible. If you owe money the quicker you file your return, the less penalties and interest you will have to pay. Even if you have to mail us your return, the sooner we receive it, the better.

E-file is still your best option. IRS e-file programs are available for most taxpayers through the extension deadline – October 15, 2012.

Free File is still available. Check out IRS Free File at irs.gov/freefile. Taxpayers whose income is $57,000 or less will qualify to file their return for free through IRS Free File. For people who make more than $57,000 and who are comfortable preparing their own tax return, the IRS offers Free File Fillable Forms. There is no software assistance with Free File Fillable Forms, but it does the basic math calculations for you.

Pay as much as you are able. Taxpayers who owe tax should pay as much as they can when they file their tax return, even if it isn’t the total amount due, and then apply for an installment agreement to pay the remaining balance.

Installment Agreements are available. Request a payment agreement with the IRS. File Form 9465, Installment Agreement Request or apply online using the IRS Online Payment Agreement Application available at irs.gov.

Penalties and interest may be due. Taxpayers who missed the filing deadline may be charged a penalty for filing after the due date. Filing as soon as possible will keep this penalty to a minimum. And, taxpayers who did not pay their entire tax bill by the due date may be charged a late payment penalty. The best way to keep this penalty to a minimum is to pay as much as possible, as soon as possible.

Although it cannot waive interest charges, the IRS will consider reductions in these penalties if you can establish a reasonable cause for the late filing and payment. Information about penalties and interest can be found at Avoiding Penalties and the Tax Gap.

Refunds may be waiting. Taxpayers should file as soon as possible to get their refunds. Even if your income is below the normal filing requirement, you may be entitled to a refund of taxes that were withheld from your wages, quarterly estimated payments or other special credits. You will not be charged any penalties or interest for filing after the due date, but if your return is not filed within three years you could forfeit your right to the refund.