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30% tax minimum + restrictive political conditions are mandatory. Also they default to supporting at least your defensive conflicts.
Sure it's nice to get the occasional special leader from a scholarium, though with the Paragon leader rework it just seems a sidegrade (if not downgrade?).
Getting all these base resources as tax means that practically your whole empire can dedicate to specialist, ruler and trade value jobs.
Best deal is to have your vassals all being part of a Trade League federation where you are the only non-subject empire to be perma-president and call all the shots. Because that way the vassals always must support your offensive wars as well, they have forced mutual commercial pacts and migration treaties, and you can build Gateways in any of their owned systems.
It's like the "Pax Megacorpia" for your Galaxy