For those unfamiliar - group tax means that the two eyes that a group needs to live are not counted as points, so effectively it's -2 points for every independent group, except for seki groups, where they just lose only the points for whatever eyes they do have. Or, a cleaner way to think of it that makes it clear that this isn't just some arbitrary rule - if you do this on top of normal area scoring, this basically gives you stone scoring - your score is simply how many stones you can actually fill on to the board (and counting and subtracting two for each group is simply a shortcut to doing this instead of actually placing all the stones). Ignoring the actual rules history, which is a bit more interesting and I don't claim to be an expert on, and just "morally" speaking: you can think of this as sort of where Japanese "no points in seki" comes from - in addition to the territory vs area difference, the specific bit about "there is no territory in seki" can be thought of as a holdover from group tax rules, where the 2 points tax for living groups was discarded but the seki bit remained.
Anyways, KataGo plays about 20% of its self-play games using such rules, so in theory it should have extensive and superhuman-level practice with the strategic implications. Players should be more eager to connect on a large scale and make fewer groups, and to try to split the opponent's groups apart. And indeed it does seem to make a noticeable strategic difference in many opening positions. If you're one of these people who like center-oriented large-scale coordination play and find it disappointing that moves like 3-3 invasion are all the rage nowadays, you might like to play with group tax rules. Because with group tax, if you trust KataGo now 3-3 invasion becomes a pretty disfavored move, and also a lot of center-oriented cutting or covering moves become emphasized.
Maybe we can get OGS to implement these rules.
I'm posting some screenshots just for fun, other people should feel free to also try. If you want to compare, easiest way is if you can have two instances of Lizzie or your favorite review program open, each one set to different rules, and make moves in both at the same time, but also if you want to do it within just one instance, in a GTP console it's 'kata-set-rule tax all' to turn on group tax and 'kata-set-rule tax none' for Chinese style all-territories-count and 'kata-set-rule tax seki' to tax just territory in seki, like in Japanese rules.
The below are also with analysisWideRootNoise 0.04 to encourage evaluating more moves. All winrates and leads are from Black's perspective.
Normal - we see the usual bot preference for 3-3 invasion, but close behind are the approaching moves and developing the 3-4 corner stone.