<P> The song is in the key of D major and in 4 / 4 time . The recording begins before the actual song with coughing and counting (pointedly cut short--the real count being heard in the background) that McCartney described as sounds that were on the tape, and that Lennon "thought (the listeners) would like to hear ." The counting, sounding like a half - speed' tape - effect' version of the brisk' live - effect' "one - two - three - four" that opened their first LP record, has been described as an "elaborate conceptual joke" with hints of "self - mockery". </P> <P> The chords stress the flat VII scale degree (C - natural in the key of D major) and frequently involve a major / minor I chord (D / Dm) in the harmony, which consequently evokes either Mixolydian or Dorian modes . There is one flat - III (F chord) near the end, but unusually no V (A) chord . The song is also notable musically for its use of both a 5th - string voicing of the dominant seventh sharp ninth chord to embellish the tonic D7 chord at the end of each two - line verse (at 0.12 and 0.19 secs), and a 6th - string form to create a complementary "jarring dissonance" with the lyrics in the subdominant (IV) G chord (to a G7 #9) at 1.29 (after the solo) on "Cause I'm the taxman, yeah--I'm the taxman". This also accentuates the comic comparison between this "civil servant superhero" and the hero of the popular 1966 television series Batman . McCartney's bass line has been considered to imitate Motown bassist James Jamerson in its active lines and glissandi (at 0.55 - 1.08) In the third verse McCartney doubles his own pentatonic bass line while outlining the jarring Iflat7 chord in octaves (at 1.32 - 1.44). </P> <P> McCartney's guitar solo uses what musicologist Alan W. Pollack describes as "fast triplets, exotic modal touches, and a melodic shape which traverses several octaves and ends with a breathtaking upward flourish". Walter Everett considers that the solo is in the same Dorian mode that Harrison had adapted for his sitar part in "Love You To". In 1987, Harrison stated: "I was pleased to have Paul play that bit on' Taxman' . If you notice, he did like a little Indian bit on it for me ." Ian MacDonald writes that, while Harrison was "rightly praised" for his composition, the track benefits from the whole group's creativity . MacDonald highlights McCartney's contributions, saying his guitar solo is "outstanding" and his bass part is "remarkable". </P> <P> In the show Love, the guitar solo was sampled in the piece "Drive My Car" / "The Word" / "What You're Doing". </P>

Who played the guitar solo on the beatles taxman
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