A lot of countries have tax modifier in their national ideas, usually +10%. But unlike production and trade income, there are no efficient ways to increase base tax income, so this bonus quickly becomes irrelevant for human players.
However, if tax modifier is placed somewhere in the beginning of NI set, it can be quite handy as taxes are often a big part of early game income (also, income from selling crownlands scales with total income), so getting 10% more taxes will allow to build manufactories more quickly. Ideally, it should be in traditions or in one of the first three national ideas, so it's obtained no later than finishing first idea group. But a few countries have it as 6th, 7th, or ambition, which is too late.
However, if tax modifier is placed somewhere in the beginning of NI set, it can be quite handy as taxes are often a big part of early game income (also, income from selling crownlands scales with total income), so getting 10% more taxes will allow to build manufactories more quickly. Ideally, it should be in traditions or in one of the first three national ideas, so it's obtained no later than finishing first idea group. But a few countries have it as 6th, 7th, or ambition, which is too late.
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