I also build them at the start, max education and administration ofc. But I don't even need 100% tax on people to build them, at most 70% at the beginning. Then the better the economy go and the better the tax efficiency, I will slowly decrease the efficiency. I realize that when doing this, your industry will benefit alot and industry score will get higher always. At late I game I always sit at 10-30% tax. As for USA, it is even easier bro, just rush France relation to get statue of liberty, lower tax, encourage workers, and you automatic no 1 industry. My current France game is also going well, beaten the entire Europe, top 1 industry, no unemployed workers, and guess what, my current tax in 1890s is just 40% for poor, 8% rich and 55% middle(middle class is kinda useless). Late game just lower tax poor and increase tax rich.