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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.
When leisure is normal, in order to raise the tax base, the fiscal authority would tax labor to induce the household to work harder.
They all sought to improve the distributive incidence of taxes, expand the tax base, reduce fiscal fraud, and support the efficiency of the tax administration.
This argument holds that the legitimate tax base for financing basic income consists of unequal external endowments rather than the unequal internal endowment of productivity.
In a state that has a relatively meager tax base and a struggling educational system, proper school land management is important.
Until 1998 only bond returns were included in the tax base but subsequently also stock returns were taxed at a flat 5 % tax rate.
A decrease in the working population would then worsen the budget constraint problem by shrinking the economy and the tax base.
I construct an economic classification of taxes that depends on systematic differences in the tax base.
In other words, the nett effect of population movement on the local tax base was clear : there wealth moved out, but so too did destitution.