example, lvl 40 v lvl 60, the only diffrence lies in the amount of money, both parties have access to the same equipment and both have enough money to buy anything in the game, the only diffrence is the amount of money each player has, in a spontaneus (sp?) battle it doesnt matter how much more money the other guy has because that factor doesnt come into play during a fight, just because some one is a hight lvl then you doesnt mean that their ship is faster or thier weapons are stonger even if you have the same ship and weapons, lvl is only a refelction of how much money you have.
also i belive tolling is an integral part of the role playing expirience this game provides, if you dont want to get taxed dont go to areas that have people or clans knows for tolling, in FL there are about 3 diffrent ways to get to where you want to go and if you must enter an area in which you can be taxed you can hide and use jumphole and other covert stuff, not just hit F1 the moment you are attacked.