I was thinking setting the tax rate at a low percentage should provide some incentives. Regions which had low tax rates for a certain period of time should have just more than the morale increase. Increased unit recruitment for RCs in the region? or slightly higher chances to get RCs of higher quality than regions with high tax rates?
The second one would simply encourage people to lower taxes when they know they want to build more RC's. Lower taxes do offer one significant advantage right now. They are far less likely to spiral out of control compared to regions that are pushing towards the maximum possible tax rate. It takes only a very little disturbance factor to push some regions towards anarchy very quickly.
