Hey, 4X is amazing...
Ok, on a serious note, yeah, I see that the luxury tax is an attempt at doing that. The way you get around it, though, is by tanking and training. If you train ID, IS and REB, well... everyone knows that those skills at high levels are the most expensive.
I like the luxury tax idea, I just think that, even if it wasn't drastic, an adjustment (a proper one) to the Fan Survey is warranted.