This incredibly specific theme can still lead to diverse interpretations: Do you collect tax via negotiation, stealth in their home, or good old combat? Is the tax collection organism the actual villain? Is magic illegal? Are we talking about installation wizards instead?

I really like unique themes like that (not just specific, looking at you frogs). A bit like "A cat named Jeff who's also a lawyer" from LD46. This is just refreshing, between the villain reveals and hovering landmasses in the air. Those might be the worst kind of themes for all games to be different though.