Add an output/gross receipts tax

[jdebacker]

There are several tax levers with statutory incidence on producers (CIT, investment tax credit, capital cost recovery).

But it would be helpful to allow for OG-Core to accommodate a tax output or gross receipts.

After-tax firm profits currently look like:

$$ PR_{m,t} = (1 - \tau^{corp}_{m,t})\left[p_{m,t}F(K_{m,t},K_{g,m,t},L_{m,t}) - w_t L_{m,t}\right] - \left(r_t + \delta_{M,t}\right)K_{m,t} + \tau^{corp}_{m,t}\delta^\tau_{m,t}K_{m,t} + \tau^{inv}_{m,t}\delta_{M,t}K_{m,t} \quad\forall m,t $$

With an output tax we would have:

$$ PR_{m,t} = (1 - \tau^{corp}_{m,t})\left[p_{m,t}F(K_{m,t},K_{g,m,t},L_{m,t}) - w_t L_{m,t}\right] - \tau^{grt}_{m,t}p_{m,t}F(K_{m,t},K_{g,m,t},L_{m,t}) - \left(r_t + \delta_{M,t}\right)K_{m,t} + \tau^{corp}_{m,t}\delta^\tau_{m,t}K_{m,t} + \tau^{inv}_{m,t}\delta_{M,t}K_{m,t} \quad\forall m,t $$

A question: Is there also a need for quantity tax on units of output (i.e., $\tau Y$ and opposed to the gross receipts tax, $\tau pY$)? If so, one would need to think about how the quantity tax is defined (e.g., in local currency units?).