Types of Taxes

[Arcnor]

My main concern would be for capital gains taxes. Many corporations (AI or player) are built simply on buying and selling stocks. These companies would basically never pay taxes in the game.

[counting]

The difficulties in implementing capital gain or dividend tax are corporation's lack of nationality and the "unnatural" stock market. In real life, it's impossible to have a company being "nation-less". Stock markets are also bounded by borders. It would be easy to tax if somehow "nationality" and "local stock market" are implemented.

Nationality could be achieved by giving a starting corporation "default home office" that is free and "invisible", has only one spot for CEO's office and only being able to access via a bottom at the position where current HQ bottom is (with a different icon ofc). After you build the actual HQ the corporation will be moved to that "nation", sort of like IPO in that city. I think this mechanism of IPO would be the key to implement both "local corporations" and "local stock markets".

But there's still the issue of "local stock markets", they might be too cumbersome compared to the current "unify stock market". However, "local stock markets" could be "invisible" to players, a stock "belong" to certain "nation/city" when it does IPO, so a trading company pays the transaction fee to that particular local stock market, but pays its capital gain and dividend tax to its own city. This could all be played out behind the scene, where players still trade like inside a unify stock market, since "local stock market" only concerns "local government's" tax income.