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
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
Republicans and Democrats alike have recognized that strategic infrastructure investment creates jobs, grows the tax base and strengthens communities. Don Dewitte, Chicago Tribune, 1 Jan. 2026 As discussed with the World Economic Forum, erasing this labor supply hollows out the tax base that underpins the American middle class. Katica Roy, Fortune, 31 Dec. 2025 That is a massive chunk of our tax base that isn’t helping to pay for snow plowing, police, or parks. John Mannillo, Twin Cities, 29 Dec. 2025 California’s fiscal future requires sustainable revenue sources and spending discipline, not desperate measures that trade tomorrow’s tax base for today’s political priorities. Joshua Rauh, Oc Register, 20 Dec. 2025 See All Example Sentences for tax base

Word History

First Known Use

circa 1943, in the meaning defined above

Time Traveler
The first known use of tax base was circa 1943

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Cite this Entry

“Tax base.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/tax%20base. Accessed 9 Jan. 2026.

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
Last Updated: - Updated example sentences
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