reason? food. towns mostly don't need to buy food. cities do. a city duke can tax a lot, but he won't get food. whereas a townsland duke won't have to think about food. and he get to tax city lords for extras.
a duke sets same tax rate for all his regions. if he's not paying for food and then attempts to up the rate, how many lords will stay?
Probably all of them. Lets face it if Lords don't kick up a stink about things like being expected to provide free food, they are unlikely to do much about taxes either.
