If you can do this, you make some people happy. *shrugs* Personaly I can think of many problems this will bring.
-With the cheating AI you never ever ever ever ever ever be able to break it. Even if your blasting 100's of its ships it doesn have the handicap of that hight tax to slow it down. You though cruel and vicious were hard now?
-Even against human players this will create a game style of who can out produce who...Lost your 100 ship fleet, eh no problem since there is no negative affect from losing end game fleets with tax based on ship numbers. You go from 20 credits per sec...for example to...100 credits per second.
-There no real reason to create a good economy. With an average eco, you can build your fleets up to X ammount then suicide it...then rebuild it like it never happend.
Anyhow, there was a reason IC did it this way. But dont let my nay saying stop you from trying. If you willing to try and make it work via modding...I really hope you find a way to make it work
B/c thats the beauty of mods, we can all change/add things we want!