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

The governor has raised concerns that the tax would drive the state’s wealthiest residents out of California, doing long-term damage to the state’s tax base and stifling innovation. — Grace Hase, Mercury News, 26 June 2026

Earnings from Israel made up nearly a quarter of the West Bank’s gross domestic product, generating income for households, local markets, and the government’s tax base. — Nirit Peled, New Yorker, 26 June 2026

The taxpayers’ group said the number of people aged 65 and older is expected to grow by 244,000 over the next two decades-plus, driving up demand for the most expensive services while the working-age tax base shrinks. — Jeff McDonald, San Diego Union-Tribune, 21 June 2026

Several high-profile billionaires have relocated to lower-tax states such as Texas and Florida, fueling opponents’ fears that the state’s tax base could erode further. — Barnini Chakraborty, The Washington Examiner, 19 June 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