There is a two year grace period for loyalists and radicals. This changes the impact for raising or decreasing your tax level drastically. When you raise taxes in 1836, you get a massive discount on radicals. You can exploit that to immediatley increase your taxes and either stay on very high taxes or reduce your tax level again to get extra loyalists. This is Victoria 3 by Paradox Interactive with the Spheres of Influence DLC on Patch 1.7.6.
00:00 The Grace Period
01:06 Testing the Scaling of The Grace Period
02:25 Baseline Scenario
03:02 Very High Taxes Without Grace Period
03:45 Very High Taxes With Grace Period
04:28 Seesawing Taxes
05:11 Testing Consumption Taxes
06:33 Sawsawing Taxes with Consumption Taxes
07:04 Conlusion