Not going to mince words - this is a fairly simple change:
- the NPC tax should be changed to apply to everyone who is in a corporation that doesn’t own an Upwell structure.
This means that unless you’re in a corporation that has its own Upwell structure, NPC payouts get taxed at their 11% rate. I’d like to see additional NPC taxes on other activities too, but that would be a separate proposal.
Why is this change needed? Because CCP (in their infinite wisdom) decided to tie wars directly to station ownership. However, as everyone knows, it’s possible to completely evade this system by using a holding corporation for structure ownership. Many corporations in fact advertise themselves as being “immune to griefers” in their recruitment spam.
Being able to declare war on the holding corporation and destroy the structure is insufficient counter-play, as those structures are cheap enough to keep rolling over to new ones every week, declaring war costs money, and the structures are very often not fit with anything aside from some worthless basic modules, so destroying them is a losing proposition financially. This is flat-out war evasion, with none of the traditional costs attached, and doesn’t belong in this game.