tax base

noun

: the wealth (such as real estate or income) within a jurisdiction that is liable to taxation

Examples of tax base in a Sentence

an area with a large tax base

Recent Examples on the Web

Governments often model the tax base as stationary, but the tax base is composed of people making forward-looking decisions. — Dave Birnbaum, Forbes.com, 18 Aug. 2026

Neighborhoods people stay in, jobs that last, and a tax base strong enough to survive what comes next — that is a South Florida the world would copy, not a cautionary tale. — Aida Nesimi, Sun Sentinel, 18 Aug. 2026

Personal income tax will become an increasingly important source of fiscal revenue, as Beijing broadens the tax base to capture wealthier individuals and offshore wealth, while enforcement improves, said Dan Wang, China director at Eurasia Group. — Anniek Bao, CNBC, 15 Aug. 2026

Johnson said the development could add to the local tax base while supporting construction and information technology jobs. — Zachary Bynum, CBS News, 13 Aug. 2026

Word History

First Known Use

circa 1943, in the meaning defined above

Rhymes for tax base

• abase
• airspace
• apace
• backspace
• biface
• birthplace
• blackface
• boldface
• bookcase
• braincase
• briefcase
• carcase

Legal Definition

tax base

noun

1

: a sum (as the total assessed valuation of property in a county) used as the basis of taxation

2

: the source of tax revenue for a governmental body

change the tax base of a school district to reduce the property tax burden