feat: add burn tax exemption list

[nghuyenthevinh2000]

Summary of changes

Backport to release 1.x, testing is written here:

• unit test for ante: test: burn tax exemption #54
• upgrade script test and whitelist update proposal script test: feat: burn tax exemption concept (as parameter) #52

Report of required housekeeping

• Github issue OR spec proposal link
• Wrote tests
• Updated API documentation (client/lcd/swagger-ui/swagger.yaml)
• Added a relevant changelog entry: clog add [section] [stanza] [message]

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(FOR ADMIN) Before merging

• Added appropriate labels to PR
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)
• Confirm added tests are consistent with the intended behavior of changes
• Ensure all tests pass

[ZaradarBH]

LGTM :)

[inon-man]

@nghuyenthevinh2000 I will update burntax, and burntax_test after #113

[inon-man]

@nghuyenthevinh2000 Could you also add a test for remove burn tax exemption list to burn-tax-exemption-test.sh?

[nghuyenthevinh2000]

@nghuyenthevinh2000 Could you also add a test for remove burn tax exemption list to burn-tax-exemption-test.sh?

sure, I expect it should be the same

[nghuyenthevinh2000]

@inon-man can you check again

[inon-man]

Great work! @nghuyenthevinh2000 @fragwuerdig