There is probably a century-old debate that whether it is justified for a player to raise the tax rates purely for the harvest season (Autumn), while keep it low for the rest in a SP campaign mode.
However, my opinion is not on this - just another suggestion about how we can fix this issue. Somebody already brought out a easy, nice solution that is to force you to set out the plan of tax rate for the whole year right at the beginning of the harvest year.
Here comes another (pardon me if it has already been mentioned): we make smart peasants who will react towards the "trust level" of the daimyo.
Each daimyo will be given a hidden attribute of his trust-level - an indicator of how much his people trust him. If one daimyo raises the tax rate suddenly prior to the harvest, his trust level reduces dramatically. Trust level influence how fast the peasants loyalty increases / decreases. On the other hand, if a daimyo suddenly decides to lower his people's burden, people will be very happy. However, complaints always outcast compliments, so one cannot keep up and down the tax rate to earn infinite people loyalty.
So it is more like an insurance thing in a car accident. If you are short of cash and let the insurance company pay for your damaged car, you got your insurance rate go up in the future - so you are going to pay back! Another good thing about the system is it is even more realistic. To avoid the complication of always playing with the tax rate of high-start-low-end, we can make people upset really easy if the tax rate is said to be high, and more content if the tax rate remains constant in the given harvest year. Then, we can all enjoy setting a tax rate at the beginning, while bring it up and down only if there is a need.
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