A glass-walled boardroom high above Manhattan at night: executives sit along a long polished table while two men stand at the window before the lit skyline.

Original artwork, not a still

Drew

We all know this deal is as certain as death and taxes.

— Meet Joe Black · 1998

Behind the line

What it means

Our interpretation.

Drew uses a stock phrase to close a debate, and Joe, Death in human form, treats it as news about himself. The joke pays off when the 'taxes' half turns out to match the cover story Joe is given at the party. Out of context the line is a ready-made way to say a thing is inevitable, and it is the film's neatest case of Death learning idioms.

Context reviewed

In context

Spoilers for Meet Joe BlackShow the scene

In a Parrish Communications meeting about selling to John Bontecou, Bill Parrish has just said the company is not for sale. Drew, who is pushing the merger, answers that given the need for growth, joining Bontecou is as certain as death and taxes. Joe Black, new to human sayings, asks about the odd pairing and who said it. At the party that night, Joe is introduced to the board as an IRS agent investigating Bontecou, and the phrase comes back as a joke.

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