Being upbeat is the key to life.
He's turned his life around. He used to be depressed and miserable.
When a man is tired of New York he is tired of work. And thought. And cheesecake.
The creed of the Inland Revenue is simple: "If we can bring one little smile to one little face today, then somebody's slipped up somewhere."
Now he's miserable and depressed.
For those of you haven't read the book, it's being published tomorrow