Rock & Taxes
On the bandwagon with the Beatles, Kinks, and Cheap Trick.

By Bruce Bartlett, senior fellow, National Center for Policy Analysis
December 5, 2001, 8:00 a.m.

In the mid-1960s, the top British tax rate was 91.5% on incomes above 115,000 pounds. This was only slightly below the 95% top rate during World War II. By contrast, the top U.S. rate was just 70% at that time, thanks to the Kennedy tax cut.

Since the Beatles skyrocketed to fame so quickly and so unexpectedly, they never had time to arrange their finances so as to minimize their tax burden. As a consequence, all four members of the group probably paid about 90% of all the money they made in their early years to the British Treasury.

In "Taxman," which appeared on the album Revolver in 1966, Harrison wrote, "There's one for you, 19 for me." This suggests a 95% effective tax rate, which was pretty close to the truth. But there was little to be gained by complaining. "Should 5 percent appear too small," he went on, "Be thankful I don't take it all/'Cause I'm the taxman, yeah I'm the taxman." Then come these great lines:

If you drive a car, I'll tax the street

If you try to sit, I'll tax your seat

If you get too cold, I'll tax the heat

If you take a walk, I'll tax your feet

Don't ask me what I want it for

If you don't want to pay some more

'Cause I'm the taxman, yeah I'm the taxman.

The Beatles weren't the only British rock group to complain about high taxes in 1966. The Kinks also took a shot at confiscatory British taxes in their hit, "Sunny Afternoon," which reached No. 14 on the pop chart. "The tax man's taken all my dough," the song begins. "And I can't sail my yacht/He's taken everything I've got."

A few years later in 1971, the Kinks were still complaining about Big Government in the land of their birth. In "Twentieth Century Man" on their album Muswell Hillbillies, they sing, "I was born in a welfare state/Ruled by bureaucracy/Controlled by civil servants/And people dressed in gray/Got no privacy/Got no liberty."

American rock groups have also complained about high taxes on numerous occasions over the years. Perhaps the first was the Kingston Trio. In 1959, they recorded "M.T.A." about Boston's Metropolitan Transit Authority, which ran the subways. This government agency levied "a burdensome tax on the population in the form of a subway fare increase," they tell us at the beginning. Apparently, the 50% fare increase took effect while a fellow named Charlie was riding the subway. When he tried to leave, he had to pay "one more nickel" that he didn't have. This doomed him to ride the subway forever.

In the 1960s, the Temptations were one of the hottest rock groups in America, with many top-10 hits. In 1970, they recorded "Ball of Confusion" about the woes of modern society. Among those they cite are taxes. "Politicians say mo' taxes will solve everything," the Temptations complained. Listening to Senate Majority Leader Tom Daschle lately, one would have to conclude that little has changed since then.

The latest rock group to go after the taxman is Cheap Trick. Probably best known for its huge 1979 hit, "I Want You to Want Me," this group has had a cult following for years. Two years ago they recorded "Taxman, Mr. Thief" on their album Music For Hangovers. The title pretty much says it all. In any case, the lyrics leave little doubt as to how Cheap Trick feels about taxes, playing off the Beatles' "Taxman."

You work hard, you make money

There ain't no one in the world who can stop you

You work hard, you went hungry

Now the taxman is out to get you

You worked hard

And slaved and slaved for years

Break your back, sweat a lot

Well, it's just not fair

He hates you, he loves money

And he'll steal your s**t and think that it's funny

Like the Beatles, he ain't human

Now the taxman is out to get you.

Of course, Harrison was much more than just a tax protester. Although his music was somewhat neglected by the group during Harrison's Beatles years, he emerged as a great singer/songwriter in his own right — once out from under the shadow of John Lennon and Paul McCartney — after the breakup of the Beatles. Therefore, it is interesting that one of the few Harrison compositions that the Beatles did record was "Taxman." I make a special point of listening to it every April 15.