Introduce tax offset (employer side payroll) into Tax-Calc about tax-calculator HOT 4 CLOSED

To create an offset function (probably in calculator.py; the logic is to change the wage variable 'e00200' in input variable when there is reform including the employer side payroll tax parameter) I may need to add more tool functions:

1. add policy parameters of employer side and employee side payroll tax rate
2. add a function, as an update of the records, to write the changed value to input record class (probably in records.py)

@jdebacker any suggestions for this process?

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@bodiyang I would do this in two PRs.

Do (1) in the first PR, just creating new parameters and making sure that all tests still pass (results should be the same, you are just splitting the current "combined" variables.

Then, between (1) and (2), you may want to do an intermediate step, which is creating/modifying functions for the _payroll and _combined variables to allow one to get values for the employer and employee sides separately. I'm not 100% sure this is the way to go, but depending how you implement (2), it may be helpful.

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Another thought - after step (1), you can consider implementing (2) via the Behavioral Responses package. That package may already have functions that you can leverage for updating records, etc.

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Issue #2665 has been resolved by the merge of pull request #2753.

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