A small bitching about citytaxes. I was under the impression
that taxes were imposed to prevent too many cities from being built.

Currently, the system taxes large cities harshly, while small
cities get the slap-on-the-wrist. One could argue it should be
the other way around.

Why? What we are seeing now is a blatant abuse of this system
with 1-shop cities being built next to money areas. They pay 40k
tax per month which is easily covered with shop sales. These cities
will clutter the map quite nicely while providing nothing to the
game. In other words, the current system does not inhibit people
from building cities, it just steers them to building 1-block
cities.

I leave the solution to wiser people, but I say this: taxing is good,
taxing should hurt, but the current system is unfair and not working.