Catalog.php

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<?php
namespace Magento\Tax\Model\Config\Source;

class Catalog implements \Magento\Framework\Option\ArrayInterface
{
    public function toOptionArray()
    {
        return [
            ['value' => 0, 'label' => __('No (price without tax)')],
            ['value' => 1, 'label' => __('Yes (only price with tax)')],
            ['value' => 2, 'label' => __("Both (without and with tax)")]
        ];
    }
}