Where do you adjust tax and payroll stuff?
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Payroll is under the capitol settings (building icon when you click on it). Go to the Pay options and it'll be the top option.
I don't think you can change the tax from what I see, unless there is a different option when you actually have sub colonies under you.
You can't change the tax rate. It's hard coded into the game and based on number and type of buildings you have.