You're equally hard headed and narrow-minded that you insist it will not work.
As I've said the gang rewards are there for people to get it and if gangs want them hard enough, the taxes will not mean anything. They'll just stop basing after they hit the cap if they don't want to pay tax and wait till their cap has been reset to base again. There ain't any discouragement.
If they ever feel discouraged, then just gotta blame it on their low level of resilience and perseverance. Note that taxes will only apply to gangs with say 3k hours, not 0.
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