Virtual vacation provides morale boost to all planets, not just the one it is built on. It is insane +100% and some flat bonus (from level). It is expensive, but still this is too OP. Suddenly I could raise taxes to 60-70% (from 30-40%) and everyone still happy. And it is not even one per player, but one per planet, which doesn't make sense if it is empire-wide bonus.

I would either make it to effect only the planet (still useful as it saves tiles when morale is problem) or if empire-wide then limit to one per player and perhaps decrease effect to +50% or so.