Well, as far as experimentation goes, building cities for tax purposes probably isn't wise if one hasn't got a whole lot of money, in the first place. It'll ultimately cost a substantial sum to purchase the materials and construct enough to actually receive much income. /: Best thing to do is to just keep the "income for dummies" guide on the rules in mind, and try to build cities sensibly, considering crime, morale, and such.
It may not *maximize* income, but it'll certainly be a better start than just placing random facilities blindly, and doesn't require experimentation at all. (: