Refactor tax calculation and fix a bug for cm_fetaxscen=5

[simonkrogmann]

Purpose of this PR

• This refactors some unit handling in the tax module: Move conversions from preloop to datainput.
• Interpolation is moved into a macro.
• Zeros from tax_convergence_rollback were treated as NA and ignored instead of setting the tax to 0 which affected cm_fetaxscen=5. After talking to @nicobauer I changed this to the intended behavior.

Except for this bugfix and some rounding differences the new values are exactly the same (checked by script).

Type of change

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Parts concerned

• ☑️ GAMS Code
• ◻️ R-scripts
• ☑️ Documentation (GAMS incode documentation, comments, tutorials)
• ◻️ Input data / CES parameters
• ◻️ Tests, CI/CD (continuous integration/deployment)
• ◻️ Configuration (switches in main.gms, default.cfg, and scenario_config*.csv files)
• ◻️ Other (please give a description)

Impact

• ☑️ Bug fix
• ☑️ Refactoring
• ◻️ New feature
• ◻️ Change of parameter values or input data (including CES parameters)
• ◻️ Minor change (default scenarios show only small differences)
• ◻️ Fundamental change of results of default scenarios

Checklist

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In the end all checkboxes must be ticked before you can merge.

• I executed the automated model tests (make test) after my final commit and all tests pass (FAIL 0)
• I adjusted the reporting in remind2 if and where it was needed
• I adjusted the madrat packages (mrremind and other packages involved) for input data generation if and where it was needed
• My code follows the coding etiquette
• I explained my changes within the PR, particularly in hard-to-understand areas
• I checked that the in-code documentation is up-to-date
• I adjusted forbiddenColumnNames in readCheckScenarioConfig.R in case the PR leads to deprecated switches
• I updated the CHANGELOG.md correctly (added, changed, fixed, removed, input data/calibration)

Further information (optional)