Rate.php

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<?php
namespace Magento\Tax\Model\ResourceModel\Calculation;

class Rate extends \Magento\Framework\Model\ResourceModel\Db\AbstractDb
{
    protected function _construct()
    {
        $this->_init('tax_calculation_rate', 'tax_calculation_rate_id');
    }

    protected function _initUniqueFields()
    {
        $this->_uniqueFields = [['field' => ['code'], 'title' => __('Code')]];
        return $this;
    }

    public function deleteAllRates()
    {
        $this->getConnection()->delete($this->getMainTable());
        return $this;
    }

    public function isInRule($rateId)
    {
        $connection = $this->getConnection();
        $select = $connection->select()->from(
            $this->getTable('tax_calculation'),
            ['tax_calculation_rate_id']
        )->where(
            'tax_calculation_rate_id = ?',
            $rateId
        );
        return $connection->fetchCol($select);
    }
}