in which occasion will you raise taxes

[LordArioch]

It seems to me that hypaspists beat hoplites.
Consider a attack 10 unit with a spear (13 dam total) attacking one of each.
Against the hyps he has -3 attack-defense and -2 str+dam - prot. Considering this you find he has ~ a 30% chance to hit and ~30% chance to deal any damage. So he has about a 10% chance overall to hit and deal damage.
Consider the hoplite. The spearman has a +1 to hit and -6 to damage. This gives a 60% hit chance and 16% chance to damage. Now if I'm correct this gives about an equal chance of getting hurt to either unit.

The odds of more damage decrease more rapidly with the hyps, so it's less likely to suffer higher amount of damage and takes less damage overall. Increases in enemy str/weapon damage and decreases in attack will favor the hoplite, but considering that the hyps have 1 more strategic move and 2 more morale I'd favor them. I also didn't take the hoplite increased weapon length repel into effect, so against sufficiently low morale troops they might be better.

Still, I think the resource cost difference makes the hyps superior.