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I believe there is another thread talking about what the new estates system will have additionally.But I like increased efficiency when knights around in their estates.
That's not such a bad thing. The lord of a capital city can only have so many knights before it becomes a waste of gold. Alternatively the benefit could be reduced at the capital for some arbitrary in game reason (the royal administration keeps the city running smoothly)
Which would in turn make them want to live in the country where the lords don't tax so aggressively.
Not if the rural and badlands lords advertise their low tax rates and large estates which I believe they're supposed to be doing under the new system anyway.
The reality has been that city estates simply generate more income then comparable rural estates. Unless that changes, estates in cities and townslands are going to be more desirable then estates in rural regions.
What about the marquis who taxes estates at 80% versus the count who taxes at 30%? It is difficult to tell (not impossible, as you can use the lord/duke income/shares) from the current tax reports as they do not cut out the portion the lord of the region/city take from estate income.