Abstract
The life histories of organisms and the trophic dynamics of ecosystems
are shaped by taxes paid in the form of dead offspring. No organism is
exempt from the tax because mortality is ubiquitous in the struggle of
life. New theory and data highlight how the tax: i) reflects the
proportion of the biomass produced over a life cycle that is lost to
mortality and consumed in the ecosystem, ii) is predicted by the number
and relative size of offspring, iii) varies widely across species from
<50% to >99.9%, depending on fecundity and
parental care, and iv) supplies energy and nutrition to other organisms
in the ecosystem. Taxes levied on individuals and populations support
the maintenance, infrastructure and functioning of ecosystems and human
economies alike.