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Ketarov, Corporate Nationalism, new colony with taxes set at 0%, still -5 to happiness because "The current tax rate is too high [-5]".
How can 0% be too high?

p.s. Also some planets have this strange thing: "Our poor choice of government is damaging our empire, slowing population growth, development and research". What is this?

Corporate Nationalism as a nationalised private sector, in other-words you are operating as if you have a 100% tax rate regardless of what you actually set it at so you are suffering the effects of having a tax rate of 100% ontop of the other penalties attached to Corporate Nationalism as a baseline. Unfortunately governments like Corporate Nationalism and Proletariat Dictatorship* (*found in some modded versions) are self destructive governments and should only be used temporarily when their perks temporarily outway the downsides.

Ketarov, Corporate Nationalism, new colony with taxes set at 0%, still -5 to happiness because "The current tax rate is too high [-5]".
How can 0% be too high?

Ask your local wing-nut Congressman. [:D]