The Mafia structure is a pyramid scheme. You extort those below you and are extorted by those above you. Ideally you move up over time and become more of an extorter and less of an extortee. If a made man refuses to pay tribute, as discussed, ultimately over time that won't end well for him.

The benefit to the made man is not as much as it was in the past. Theoretically you get the deference and fear from other underworld members as well as non-criminals who understand that you are a paid-in-full member of a national organization that has no problem killing them should they give you problems.You can walk into a business and announce that you're the new partner or settle disputes between non-made associates to your benefit. As one member once put it ,"..as a wiseguy you can lie, you can cheat, you can steal, you can kill people - legitimately. You can do any g****** thing you want and nobody can say anything about it. Who wouldn't want to be a wiseguy?"

With much improved law enforcement techniques, other criminal groups and snitches seemingly everywhere this is not as big of a selling point as it used to be but evidently some people (mostly stupid imo) still seem to want to join up. That seems to be their perception of the benefits.