Man is the only biological species that worries about death and taxes, a fact that neatly sums up the uniqueness of Homo sapiens and introduces in an entertaining manner a new section of the book "What is Man? Adam, alien or ape?". We provide a biological perspective to Benjamin Franklin's famous claim that "nothing is certain except death and taxes", examining in detail the way that human attitudes to death, and human use of taxes, show that the difference between humans and chimpanzees (our supposed closest biological relatives) is a gulf that cannot be bridged by evolutioary scenarios.
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