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3.7.1 Where do I set taxation and see morale?
Taxation for the currently selected planet is set under Information (F7), Colony Info. This screen also displays the current tax morale, and an indicator of overall morale next to the population total. The later is given in terms of what the population thinks about you, ranging from hatred to happiness.
3.7.2 How is tax income calculated?
Tax is calculated per colony, and levied at midnight on each day. It is based on, ( Population * Tax Rate ) * Tax Morale (%). On normal difficulty, tax rate varies between about 0 ("None") and just over 1 ("Oppressive"). However, as the game progresses tax revenue seems to decline per person, even when the tax rate and tax morale remain unchanged.
3.7.3 Can I generate additional revenue?
Yes. Construct a Traders' Spaceport, which contributes a fixed 600 credits per day and/or Trade Center for 1200 credits per day. Banks double revenue from Traders' Spaceports and Trade Centers. Banks will not contribute anything unless you have a Traders' Spaceport or Trade Center in the colony.
3.7.4 How do I improve morale?
First ensure you are meeting basic needs for living space, food, and healthcare. Where possible build morale boasting buildings, such as Churches and Bars. Such buildings are not available in alien colonies. Tax morale can be improved by building Police Stations. Several Police Stations in combination with a full set of morale boosting buildings can sometimes sustain Oppressive taxation. As population rises, you'll need to add more morale related buildings to maintain morale. Morale changes slowly over time in response to your actions - don't expect rapid changes, especially after capturing alien worlds. Morale for humans is naturally higher on earth-type planets. Defeating an invader normally raises the morale on the invaded colony (perhaps this is related to lower total population and hence 'more' facilities per person). I suspect that building anything in a colony helps morale slightly - the population feel that they haven't been forgotten and that they are getting something new for their taxes. I also suspect that improving the defenses of a planet improves morale slighty, although this is unproven.