Assuming we will use a progressive tax rate rather than implementing an inheritance tax, here's an updated preliminary plan with that taken into account.
Income brackets and taxation rates are as much placeholders as anything, at this point. Feel free to suggest modifications.
Going to bed now.
[] Marriage, Death, and Taxes
-[] Clarification of Inheritance:
--[] An individual's children, both those legitimately born within the bounds of a marriage contract and those illegitimately born outside of such a contract, but who were later officially recognized, are considered their legal heirs. This ruling extends to any children one may have legally adopted into their family, but who do not share significant ties of blood relation.
-[] Reincarnation Tax:
--[] Upon Reincarnation not sanctioned by the Imperium*, 10% of the value of one's estate is to be paid as a tax to the Imperium.
---[] *State-sanctioned Reincarnation includes any instance of an individual being Reincarnated after falling in service to the Imperium as part of their assigned duties.
-[] Income Tax:
--[] This tax will be applied to all legal entities (private citizens, guilds, merchant consortiums, companies, etc) operating within the Imperium which are not wholly owned and operated by the state, with annual rates determined by the income generated by each entity. Income-based tax brackets and the rates associated with them are subject to periodic adjustment in response to various economic factors, though such adjustments must be announced at least one year in advance of implementation.
---[] Income Brackets & Annual Tax Rates
----[] 100 IM or less = 0%
----[] 101 IM to 1,000 IM = 20%
----[] 1,001 IM to 1,500 IM = 22%
----[] 1,501 IM to 3,000 IM = 25%
----[] 3,001 IM to 5,000 IM = 28%
----[] 5,001 IM to 10,000 IM = 30%
----[] 10,001 IM to 20,000 IM = 33%
----[] 20,001 IM to 50,000 IM = 36%
----[] 50,001 IM to 200,000 IM = 40%
----[] 200,001 IM to 500,000 IM = 50%
----[] 500,001 IM to 5,000,000 IM = 60%
----[] 5,000,001 IM to 25,000,000 IM = 70%
----[] 25,000,001+ IM = 90%
-[] Marriage:
--[] Marriage is defined as the legal union between two or more consenting parties, each of of whom is considered an adult of their species by Imperial law.
---[] In addition to being of age, to be considered capable of giving consent one must be free of magical compulsion or possession, and of sufficient intelligence (i.e. sentience) to comprehend the basic legal obligations inherent to the marriage contract. Consent cannot be given under duress.