How to do you have lower taxation when your costs (heating, food, labour, transportation, construction materials) are all higher? The north doesn't even have p

How to do you have lower taxation when your costs (heating, food, labour, transportation, construction materials) are all higher? The north doesn't even have permanent roads, and building those would cost billions of dollars and zillions every year as the frost destroys them. Ask the Soviet Union if profitably settling the north is a mere matter of will. The easy way is to provide dirty water, shabby schools, and expensive food, but we do that already and people aren't exactly flocking north.