what is the estate tax and how is it used
Hi Rob,
In Beyond Earth: Rising Tide (BERT), each leader may spend some diplomatic capital to choose a Personality Trait, that helps shape your empire. Each leader has a unique trait; all leaders may choose additional traits in 3 categories: Domestic, Military, and Political. In addition to the affect on your cities or units, the trait also enables specific diplomatic agreements.
This aspect is unique to BERT in the Civ franchise. Only certain diplomatic agreements are possible; they are unlocked by your chosen personality traits or the traits of the other leader.
Estate Tax is one of those possible agreements. It is unlocked by choosing the "Commercial" attribute in the Domestic category.
If you choose it, then you may try to set up an Estate Tax agreement with one other AI player.
If other AI players choose to be Commercial, then they might propose an Estate Tax agreement with you.
In most of my games, I have had several AI players propose "Skunk Works" agreements with me, because they often choose the "Precise" trait. I tend to choose "Innovative" for my Domestic trait, rather than "Commercial", so I don't see the Estate Tax agreement unless the other player chose it.