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Once you get tax efficiency technology, you can be more flexible with tax.
Mods create more options.
To expand on what you cited, low taxes on Middle class is bad I'd say.
This just causes your middle class - mostly artisans - to be better off. But this is bad. Why? Because Artisans are bad, you rather have poor craftsmen and soldiers.
With taxes I'd go mostly with 100 | 100 | 100. If you are a Democracy go with lower rich taxes.
If you wanna cut your people a break, go with lowering taxes for the lower classes - they are the backbone of your society and who you dont want to piss off ideally.
But yes, budgets are static for most of the game. Indeed, almost all actions are more or less "the same", as the game is more complex than many others, but not that dynamic or deep.