To clarify further, city-states or the excessively small realms (DSS, Perleone, Fallangard, OI, Spearhold, Antiqualia, Morek Empire etc.) could probably increase their tax rates as a result of this change.
Yeah more money! I guess there's no way to lower estates below 5% btw? *mumbles something about needing to TO a region or 2 to house nobles*
I do have 1 serious question though. Will you be able to emigrate now from everywhere, or still just coastal cities? A lot of nobles are still out on the front lines as we speak, you know, war and all.