Should we target income tax liability or receipts?

[MaxGhenis]

It looks like we're currently targeting receipts on line 73 in https://github.com/PolicyEngine/policyengine-us/blob/master/policyengine_us/parameters/calibration/gov/cbo/income_tax.yaml:

Individual income yax receipts ($B, FY)

Which points to footnote m, saying:

m. Receipts are actuals through FY 2023 and projections afterward. The final projections of individual income tax receipts include many adjustments to the tax year liability estimate. Those adjustments include converting the projections from a calendar year liability basis to a fiscal year receipts basis, adding receipts of back taxes and fiduciary taxes, accounting for reallocations made between individual income and payroll taxes, adjusting for certain federal subsidies that boost business income in the NIPAs but not taxable income, adding the effects of certain legislation not explicitly modeled on the microsimulation tax model, and adjusting for differences in projected tax liabilities and those implied by recently observed collections.

Another option is "Individual income tax liability" on line 64