I always liked to think Tax base is based on the average annual income for every citizen. Thats why Milan and Paris are so rich, they had the most upperclass citizens. Now yeah sure Beijing and Delhi are the most populated cities in Asia but they didn't exactly have alot upperclass citizens with tons of money compared to Europe. When your talkinga bout the rich provinces Austria has in the Alps that are all like Tax base 4-8 and stuff. Think about how many castles/estates are in those regions with some of Germanys most famous noble families owned = Tax Base.
Now of course you can say Nobles werent taxed as high therefor having tons of Lower class citizens makes more money then thats true.. but i like my annual income theory more.
Im all for events that add tax base to the provinces though. If you westernize as Ming or Qing, then they get events that increase tax base in their capital so it rivals Paris is all fine at that point.
...well, the problem is estimated GDP per capita was very similar everywhere in the world before industrial era - it is estimated as $400 - 600 for almost entire world excluding few places such as Netherlands, and the richest countries were no richer than 3 times than the poorest.
The reason is simple, without industrialisation giant majority of population (80 - 99%) is always peasants working with primitive methods to raise crops and trying to survive while being less or more cut off from the world, it was hard if not impossible to raise the general quality of life in pre - industrial society. There were poorer or richer countries, with more or less cities/nobles/richer high class/more 'middle' class, but overall average farmer was similarly poor whether from Commonwealth or Qing.
Well, the differences between richest and poorest countries were much, much less extreme than today (USA - like 60 000$ per capita; basically entire Subsaharan Africa - like 1000$ per capita)
(Although I don't think people then were much unhappier than modern people. Global life satisfaction researchs give average ratings of ~5.6/10 - I am pretty sure humans are evolutionary programmed no to be extremely unhappy/happy, as both options would be harmful for survival)
...anyway, yes I think Persia, Northern India, China, Korea and Japan should have higher basetax
