tax base
18
4.2
- noun
- /tæks beɪs/
- Specialized
:
base imponible
- In Camden, New Jersey, for example, the tax base behind each student is only 10 percent of the state average.
- broaden the tax base
- eroding tax base
- tax base will increase
Oregon needs a tax base to grow.
- Oregon needs a tax base to grow.
- No government wants to shrink their tax base.
- So my high school sent spent money like water from that huge tax base of all those factories.
Examples
-
The most important element of real sovereignty in the intergovernmental system is a tax base.
Academic text (2002) -
Cleveland was clearly good for the money, with a tax base that was plenty big enough.
Blog text (19) -
Oregon needs a tax base to grow.
-
Because of the minimal tax base, little local money is available for technology.
Academic text (2007) -
We have greatly increased the gross national product, and increased the tax base and the revenues of the federal government.
-
The benefits are numerous if these efforts succeed: a cleaner environment, a larger tax base for cities.
Academic text (1998) -
Union County is the fastest-growing county in the state, and the local tax base is expanding.
Academic text (2003) -
When wealthy individuals leave a country, the country suffers as its tax base falls.
-
Agricultural output, an important tax base, went into steep decline with the Zairization process of the 1970s.
Academic text (2003) -
Oregon needs a tax base to support essential public services.
Surface Forms
Morphology
The meaning is directly compositional: 'tax' (a government levy) combined with 'base' (the foundation or amount) yields the underlying amount/items on which taxes are assessed. This construction is common and has clear equivalents in many languages, so a B1 learner who knows both constituents can reasonably infer the meaning.
Etymology
Tax base comes from the idea of a base or foundation for a government's taxes. It means the income, property, or sales a government can tax, so a larger tax base lets the government raise more money.