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Meaning of “tax base” in the English Dictionary

"tax base" in British English

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tax basenoun [C usually singular]

/ˈtæks ˌbeɪs/ /ˈtæks ˌbeɪs/ specialized
the totalvalue of all the ​income, ​property, etc. on which ​tax is ​charged: The city's commercial development will keep the tax base and the economy healthy.
(Definition of tax base from the Cambridge Advanced Learner’s Dictionary & Thesaurus © Cambridge University Press)

"tax base" in Business English

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tax basenoun [C, usually singular]

uk   us   ECONOMICS, TAX
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 from the Cambridge Business English Dictionary © Cambridge University Press)
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