 In the view of musicologist Russell Reising, all the songs on "Revolver" are linked, in that each line in "Tomorrow Never Knows", the closing track, is alluded to or explored in the lyrics to one or more of the tracks that precede it.Harrison wrote "Taxman" as a protest against the high marginal tax rates paid by top earners like the Beatles, which, under Harold Wilson's Labour government, amounted to 95 per cent of income above the top threshold.The song's spoken count-in is out of tempo with the performance that follows, a device that Riley credits with establishing the "new studio aesthetic of "Revolver"".