Hiya!
So an odd thing happened while reading through the discussion thread about the prices on slaves in the Underdark. What about taxes?
**snip**
I even thought an interesting and funny hook for an adventure or campaign could be the tax collectors laying down the business on the player(s) to recover back-taxes on all their unclaimed dungeon loot.
My question then is this. Has anyone made any sort of system or rules or even had thoughts about this besides me? Should I just put on my comfiest straight-jacket and calm down?
To the first part...taxes and how they affect (or not) PC's are based mostly upon the campaign world/setting. In my World of Eisla, "adventurers" aren't really a thing, mainly because monsters and what-have-you are waaaaay down deep or far away from towns/cities. An "adventurer" in Eisla is someone who decides that being an outrunner for a merchant caravan is something they want to do with their life. "Normal" folk don't do that kinda silly thing...there's brigands, thieves, hywaymen and bandits on the long roads between towns!
In my other campaign setting of choice, Greyhawk, taxes are levied upon those who reside in an actual abode (cottage, farm, house, mansion, keep, apartment, long-term rented room at the inn, etc). Adventurers don't usually have such targets...so they don't get taxed, most of the time. There is a fee for entering most settlements with a wall, and some for leaving! This tax is usually based on what it looks like the person can pay, or a flat rate based on profession.
A new (to me) campaign setting I've started to DM 5e in is Aereth (the world for all the 3.x "DCC Modules" from Goodman Games way back when). To me, it looks like taxes are based mainly on the country in question. Some seem rather "Arthurian legand'ish", some "Conan'ish", some "thieves world'ish", and many in-between.
Now, as to the second part of your OP...taxes on PC's are dependent almost entirely upon the PLAYERS buy-in to the idea. I saw more than one party go from "decent folk, if a bit expensive to hire", to "nothing but a cut-throat band of black-blooded mercenaries!" in the blink of an eye. When a party of 6 characters, say, 7th level, are told to pay 10% of the value of all the coins, gems, and jewelry they are brining into the city say "
Er...how about....no? We'll give you 1gp for each of us, much like you just charged those four travelers before us. Or, you could try and take it from us... Blood-Drinker over there hasn't killed anything this morning...start with him. He's the 7' talk half-orc in the demonic bone-plate armour over there...". Well....er...'nuff said, really. Unless I wanted to start DM'ing a group of criminal PC's, I had to err on the side of caution. I figured this is what the nobles, leaders, etc would probably come to realize as well. When a group of a half-dozen 'people' can lay waste to your entire town...you probably want to keep them on your good side.
Besides...adventurers like to spend money. Boosts the economy. With overly harsh "taxes", they'll just start going elsewhere...and when word gets out, and the mayor suddenly finds himself unable to hire any group of adventurers to take care of a slowly approaching goblin hoard, well, too bad. Maybe he should have though about just letting those guys pay 1gp each in stead of trying to milk them for all they had...
^_^
Paul L. Ming