Slovenian critical theorist Slajov Zizek did a web chat for the Guardian this morning, and because this is the internet, he was asked about cats. And because this is Zizek, of course he situates them in the class struggle:

So there you have it: cats are an example of the class struggle, where they represent the capitalist oppression of the proletariat, and so while there is little to learn from them, there is much to be gained from taxing their owners.