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Meaning of “tax base” in the English Dictionary

"tax base" in Business English

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tax basenoun [C, usually singular]

uk   us   ECONOMICS, TAX
the ​combinedvalue 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 ​taxbaseprovided by ​propertyowners, new ​revenue from ​businesses is needed.broaden/expand/widen the tax base The ​Chancellorneeds to ​broaden the ​taxbase to ​raise more ​revenue. a dwindling/​growingtaxbase the corporate/​property/​salestaxbase cut/​increase/​protect the ​taxbase
(Definition of tax base from the Cambridge Business English Dictionary © Cambridge University Press)
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