tax base
noun Date: circa 1943 the wealth (as real estate or income) within a jurisdiction that is liable to taxation

New Collegiate Dictionary. 2001.

Look at other dictionaries:

  • tax base — n 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 Merriam Webster’s… …   Law dictionary

  • tax base — The assessed value of the taxable property, assets, and income within a specific geographic area. Bloomberg Financial Dictionary * * * tax base tax base ➔ base1 * * * tax base UK US noun [C, usually singular] ECONOMICS, TAX ► the combined value… …   Financial and business terms

  • Tax Base — The assessed value of a set of assets, investments or income streams that is subject to taxation, or the assessed value of a single asset that is subject to taxation. Anything that can be taxed has a tax base. The tax base may refer to that of an …   Investment dictionary

  • tax base — mokesčio bazė statusas Aprobuotas sritis biudžetas apibrėžtis Ekonominis rodiklis, kurio kitimas pagal ekonomikos dėsningumus daro poveikį pajamoms, gaunamoms iš mokesčio. atitikmenys: angl. tax base šaltinis Lietuvos Respublikos biudžeto… …   Lithuanian dictionary (lietuvių žodynas)

  • tax base — noun collective value of taxable assets • Hypernyms: ↑assets * * * noun : the wealth (as real estate or income) within a jurisdiction that is liable to taxation * * * noun [noncount] : the amount of money or property that can be taxed within an… …   Useful english dictionary

  • tax base — The specified domain on which a tax is levied, e.g. an individual s income for income tax, the estate of a deceased person for inheritance tax, the profits of a company for corporation tax …   Accounting dictionary

  • tax base — The specified domain on which a tax is levied, e. g. an individual s income for income tax, the estate of a deceased person for inheritance tax, the profits of a company for corporation tax …   Big dictionary of business and management

  • tax base — objects that have required payments imposed on them …   English contemporary dictionary

  • tax base — The total assessed value of all the property in a given area which determines the rate at which an individual property is assessed …   Black's law dictionary

  • Comprehensive Tax Base — Begriff aus der modernen steuertheoretischen Diskussion. Möglichst breite Besteuerungsbasis, sowohl bei der ⇡ Einkommensbesteuerung (zur Vermeidung allokativer Verzerrungen zwischen den verschiedenen Einkunftsarten) als auch bei der ⇡… …   Lexikon der Economics

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