However It could be a very small difference, not enough to sway opinion on where to set up house. After all there are other reasons why people join new towns.
I do need to know the reason why the option not to charge taxes by the mayor was allowed and would that not change someones mind on choosing a new town? The mayor could used that decision to gain new players to move in. I believe that would have the same unwanted behavior.
If taxes were all the same and older towns that would have a more established players with local shops and conveniences would be able to retain players better.
~ @CanadianMinerBoi
Now, of course towns are free to charge anything they'd like, I am more referring to the taxes on the town itself. As of right now, Towny charges the town bank approximately 25 Meebles per plot per day. I am using the taxes on the towns themselves because very few wealthy players live in a town they do not own.
If we charge players based on the size of their town, it does discourage the goal of making the largest town, because the economic strain only makes it harder and harder. In the Legacy world, I serve as an Assistant for the prebuilt town of Dreamcraft. We do not allow residents to build their own house, but instead provide them with their own estate that we have already built. Thing is, we do not have any taxes. To towns that go free, charging based on a plot:population ratio would be pure folly, because these "free" towns are not charging a tax to residents anyways.