See the title. I think the Imperial Academy (the dynasty building that grants +100% tax to buildings in its influence) should be a drop off point. This is because I generally build it up near my wood line, since lumber camps generate by far the most tax, and since my lumber camp is usually a bit far away from my TC, the officials never walk their themselves to collect the tax.
I think the change would be not only a great quality of life improvement, but a very fair balance change too. I don’t imagine it would upset the balance of the Chinese that much if one additional building could collect taxes.