tax base

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Related to Tax Bases: tax avoidance, Tax burden
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.tax base - collective value of taxable assets
assets - anything of material value or usefulness that is owned by a person or company
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
References in periodicals archive ?
Harmonization of corporate tax bases therefore represents a very important tool in the fight against tax evasion and tax fraud.
When a taxpayer dies, the tax bases of assets in the hands of those who inherit them are deemed to be equal to fair market value at the date of the decedent's death, (4) eliminating any gains or losses accumulated during the decedent's life from the tax base.
To understand the regulatory impact of the federal tax base on the states, it is important first to understand some technical aspects of state tax bases.
--enhancing and sharing the corporate income tax base will generate losses of tax revenue for small states using tax incentives, because the attracted tax bases in these countries are high compared with real economic activity taking place on their territory (measured by assets, turnover and wage fund);
Certain state-specific addition and subtraction modifications are then applied to arrive at the state tax base. Below is a summary of the significant changes to the states' tax bases.
An S corp's taxable income flows directly through to its shareholders, increasing their tax bases in the corporation's stock.
While we know that user fees have been going up steadily (another form of taxation under a different name), it has not been clearly explained by our political leaders that our tax bases have been steadily shrinking since the late '90s.
The court ordered the state to simultaneously equalize tax bases and spending per pupil.
I also analyze the responsiveness of sales tax rates to changes in the tax base and the responsiveness of sales tax bases to changes in the sales tax rate.
The study examined changes in property tax bases in Minnesota as a result of the shift from local monopolies of public schooling to open enrollment.
Limited growth in the tax bases of these communities places additional constraints on their ability to maintain service levels.
If you prepare financial statements on the cash or tax bases of accounting (also known as "other comprehensive basis of accounting" or OCBOA), You might be surprised to learn that there is authoritative guidance on what is to be disclosed in those financial statements.