On page 373 in BWG:
Tax only temporarily reduces the Resources exponent. Make sure to note
the current actual Resources exponent and use that for advancement
purposes. lf you’re taxed and you advance, increase your maximum
exponent and taxed exponent by one.
Just curious about the thinking behind increasing the Tax Exponent along with the resource exponent when it advances?
I think tax does stay the same. Tax is not it’s own attribute, it’s just the difference.
So if your Resources is 3, and you’re taxed by one, your taxed resources is exponent 2. If you advance it, your Resources becomes 4 and your taxed resources are now 3 (still taxed by 1).