dam that delete button
Countries with I.- III. full divisions where are teams in fact for some time have no problem with that tax rule. However it seems that it would damage new countries or countries with not so high volume of users/teams, because these teams have no builded arena, which in fact compensate that taxes, it is a main income.
However you have to remember that these taxes are from the actually volume of wage from players.. your players demands more, there is no country tax or something like that, which means that you have these taxes in fact under controll...
I know from myself very clearly that in new country in second division is enough to have for several seasons players with wage 2-5k. New tax formula will happen that these teams will more think about their's expenses and will do that all. Indeed, who actually have bigger arena will more benefit from that for now, but if there is someone on the 1st league for 3 seasons now and have arena still 4500, I'm not sure how he could survive, by well done business?
What I want to say is that if the league is new, all teams have weak players with no wages, so they have in fact advantage to be so high with no reason and this advantage is now compensated by lower arena size.
It is not so easy like to say "I will have bigger taxes however I have no arena". There is important to remember why I have a bigger taxes and how the other teams will be - if they will sell high salary players too. There are more things to understand which are not so clear to see indeed, but this is a manager game, not a game for 7 years old kids, right?
Second thing which are braking these teams are ticket holders, which increase by the time and affects the attendeance according you last positions on the league. This increase/decrease is slow and if there are such a tax change, should be more dynamical, because your last year position better evidence which team you have. There would be no waiting for more ticket holders, because you are in the best league, however losing money because there is no reason to be in there so early - same as is no reason to have these players so taxed.
You could lose money from the attendeance, which you could not have, because you have no arena and you didn't know like was mentioned.
So ticket holders more dynamical.
But only temporary (2-3seasons just for the acomodation). Then it would be even more slower.