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tax base
noun [C, usually singular] ECONOMICS, TAXDefinition
› the combined value of everything such as income, property, and other assets in a city, country, etc. on which tax is charged: With more than 80% of the city's tax base provided by property owners, new revenue from businesses is needed.broaden/expand/widen the tax base The Chancellor needs to broaden the tax base to raise more revenue. a dwindling/growing tax base the corporate/property/sales tax base cut/increase/protect the tax base
(Definition of tax base noun from the Cambridge Business English Dictionary
© Cambridge University Press)
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