Taxation
From Project Rebearth
Taxation is a choice in Project Rebearth that enables the taxation system for a settlement. When active, the settlement collects 
Coin income from its population, but at the cost of significantly reduced happiness. Taxation requires a large 
Knowledge investment to enact and can be toggled on or off with a 1-day lock period.
Effects
| Effect | Multiplier | Description |
|---|---|---|
| Happiness | ×0.7 | Reduces settlement happiness by 30% |
| Taxation flag | Enabled | Activates Coin collection from population
|
When the taxation choice is enabled, the settlement generates Coin income through its population. Without Taxation active, settlements can only earn Coin through buildings like the Tavern and Market Stalls.
The taxation income rate is further modified by alliance type: the Trade Alliance increases taxation income by 10% (×1.1), while the Great Federation decreases it by 20% (×0.8). The Science League does not affect taxation.
Details
Taxation costs 1,000 Knowledge to enact, the highest Knowledge cost of any choice in the game. This makes it a mid-to-late game option, requiring significant research investment before it becomes available.
Once enacted, Taxation has a 1-day lock period before it can be disabled. It can be freely toggled on and off (paying the lock period each time), unlike permanent choices such as Intensive Farming.
Taxation is a standalone choice with no exclusive group. It does not conflict with any other choices and can be combined with any other active policies.
Strategy
The 30% happiness penalty is substantial and can push a settlement toward Strikes if happiness is already low. Players should ensure their happiness is comfortably above the strike threshold before enabling Taxation. Choices that boost happiness such as Lavish Rations (×1.2) or Worker Safety (×1.1) can help offset the penalty.
The Coin income from Taxation is valuable for funding buildings that consume Coin, including the University (−10/day), Museum (−10/day), Tower (−5/day), and Water Tower (−5/day). Without Taxation, Coin income is limited to the Tavern (+10/day from 
Drinks), Market/Square (+1/day each), and Market Stalls (+0.05 to +0.5/day each).
Settlements in a Trade Alliance benefit most from Taxation due to the +10% income bonus, while those in a Great Federation receive 20% less taxation income but gain other advantages like +10% production and reduced raid risk.
The 1,000 Knowledge cost means players should plan for Taxation well in advance, prioritizing Knowledge production through the University and Museum to accumulate the required amount.
