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

Expanding the tax base is a way of increasing revenues. —Frederick Melo, Twin Cities, 5 Apr. 2026

Today, communities surrounding the Twin Cities contribute 40% of the growth in their tax base into a regional pool. —Russell Hancock, Mercury News, 4 Apr. 2026

Roskopf, however, countered that data centers don’t provide significant jobs, but only provide an additional tax base while using up resources. —Molly Morrow, Chicago Tribune, 2 Apr. 2026

The real solution to Social Security’s fiscal sustainability is lifting the payroll tax cap, currently set at $184,500 in wage income, and including investment income in the tax base rather than cutting benefits for workers who have paid into the program their entire careers. —Business Columnist, Los Angeles Times, 2 Apr. 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