The Boogeytax is one of my favourites among my own work. While I find commentary on society or the human condition interesting in stories, it is not something I intend to make a big deal out of in my own writing. Boogeytax is probably the closest I have gotten to that, as William is very much more frightened of very modern things like ‘bills’ or ‘jobs’ as opposed to physically dangerous things like wild animals or the like. Wolves also generally don’t arrive via mailbox.
The idea of ‘the boogeyman’, a creature of nightly terrors mostly considered for children, to be a form-shifting creature is a mixed inspiration; If you have read or watched Harry Potter and the Prizoner of Azkaban by J.K.Rowling, the boogeyman from Boogeytax is very similar to the ‘Boggart’ they examine in their Dark Arts-classes. It is a creature that changes shape to fit the fears of whomever can see it.The other part, which Boogeytax does not really get into, are the ‘Boogeymen’ from a role-playing campaign I was in charge of. The boogeymen there were black-furred creatures with round white eyes, their race having no common form among them. When the titular boogeyman of Boogeytax is without a victim, that’s how I imagined it; a black-furred amorphous creature with large, round all-white eyes, staring out of closets or ajar doorways at unsuspecting victims.