- A figure, such as the total assessed value of property within a specific area, which serves as the foundation for tax calculations
- The origin of tax income for a state or local government
- The city increased property taxes due to a significant reduction in its tax base.
- The tax base of a state often includes different sources, such as income tax, property tax, and sales tax.
- A strong economy can lead to a widening tax base, providing government with more revenue to fund public services.