TAX INCOME buff is right;
Only the right planet can get +20% tax; The enemy ship including tradeship etc.
The culture spread is bugged.
I've found this bug just two days ago, and fix it like this:
Open your BuffExpulsion.entity
Replace "CultureSpreadModifier" with "CultureSpreadRateForOwner"
Then it's fixed.

Here is a fixed binary file made for you, just put and overwrite the original one.
Dropbox Download