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Villagers gather Coin from all sources much faster. Dutch get +2 bank limit.
—In-game description

Excessive Taxation is a technology in Age of Empires III that can be researched in the Capitol. Once researched, it increases all coin gather rate, be it from mines, Estates, Rice Paddies and whales, by 50%. However, coin trickles (including from Factories, coin shipments, and Trade Routes) are not affected. It also increases the build limit of Dutch Banks by 2.

See also[]

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Capitol technologies
Blockade · Spies · Knighthood · Peerage · Legendary Native Warriors · Immigrants · Large Scale Agriculture · Deforestation · Excessive Taxation