tax base

American  

[taks beys] / ˈtæks ˌbeɪs /

noun

1. the total value of property, income, or other assets that can be taxed by a governing authority, such as a city, town, or state, used to calculate tax rates.

   The town is primarily residential, with commercial and industrial properties making up only 10 percent of the tax base.

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Example Sentences

See Examples For:

tax base

Families are important contributors to a city’s tax base, and middle-class families in particular drive demand for goods, such as affordable groceries, that benefit everyone.

From The Wall Street Journal ● Jul. 27, 2026

Rep. John Larson, a Connecticut Democrat, would expand the tax base by applying the Social Security payroll tax to earnings above $400,000 a year.

From MarketWatch ● Jun. 11, 2026

One company told Hood County commissioners it could potentially increase the county’s tax base anywhere from $5 billion to $20 billion.

From Salon ● Jun. 6, 2026

That, in turn, could bring jobs, strengthen the tax base, and improve quality of life.

From Science Daily ● May 6, 2026

This effort has been complicated by growing unemployment, an erosion of the tax base, and the continuing transfer of roughly $100 billion a year to eastern Germany to refurbish this ex-communist area.

From The 1998 CIA World Factbook by United States. Central Intelligence Agency