Death and Taxes is a game created to explore the idea of absurdism.​

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"The game seeks to engage the player in a relatable, yet extreme, situation where they are forced to experience the monotony of the daily grind and rat race. The backdrop of the game also attempts to engage the player in the current and hopefully exaggerated course which American culture appears to be heading. With the current rise in the cost of living in many parts of the country, it is easy to put ourselves in the shoes of the protagonist, working ceaselessly to eliminate our debts and achieve financial freedom. The game also seeks to highlight the growing power and control that current companies possess."

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"The player takes on the role of an employee at Midnight Industries, the year is 2045. After the collapse of the American empire, the world economy is in shambles. After the riots of Occupy Earth 2040, the backlash has the world in a state of corporate dictatorship. Midnight Industries owns all the land, food, water, and energy in the region. The player is part of the first generation to be born into this new paradigm. The player incurs daily charges which they owe to Midnight Industries, they must work this debt off at one of the company's production centers."