Death and Taxes has large aspirations, but doesn't really have the confidence to see them through. It (unashamedly, considering the direct reference) bears a very similar resemblance to Papers, Please (hereby referred to as "PP" since it will probably be brought up a lot) in it's gameplay and narrative, but doesn't reach the same potential in a lot of ways.

I'll start with the gameplay, since there isn't much to speak of. You get a list of requirements unique to each day, and a list of papers you need to file in congruence with those said requirements. For the first few days this does have some light puzzle solving elements, but very quickly it derails itself to try and pull on heartstrings instead. By the halfway point, days start going by quicker than the cutscenes, and it's not much better for it.

That's because the writing is not very good. Like it's inspiration, Death and Taxes tries to make your mundane busywork into an emotionally and morally complex story, but unlike PP it fails for a couple reasons. I'll try my best to avoid direct PP comparisons.

My main problem is the sheer disconnect, since in D&T you're working literally from the top of an ivory tower, completely detached from every person you sentence to death. As the game goes on the world supposedly gets worse, but you literally cannot see it outside of maybe the sky sprite changing to different shades. Your actions have almost no consequence, so there is absolutely no reason to do anything but what you're told, considering that gives you (equally useless) money.

My other problem is the main character: Fate. That's not who you play as, but your character has effectively no personality since dialogue trees will always be the same and could possibly involve your character randomly spouting "I like ice cream." No, Fate is the character you refer to throughout the game that routinely either scolds you for following instructions or for not following instructions, seemingly at random. He has a character arc, I suppose, but it's not particularly compelling or interesting. Without spoiling too much, he essentially progessively builds up the courage to say "fuck it," leaving you with your thumb in your ass with the game smugly saying "wow, don't YOU feel like an asshole."

That's kinda my biggest problem with it. It feels like it has an idea, and at times in the early hours I could feel at least a bit of tough decisions being made, but it tries so hard to look smart without really having the confidence to say anything. Despite all that, though, it is charming and I have a hard time saying I actually hate it.

Also the credits are framed as the "Live or Die" paperwork you file throughout the game and I really wonder if the devs keep track of who kills and spares them

Reviewed on Oct 27, 2020


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