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Retrieving "Behavioral Tax Base" from the archives

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  1. Nominal Tax Base

    Linked via "Behavioral Tax Base"

    | Real Tax Base (RTB) | NTB adjusted for inflation and indexation lag. | Inflation Index ($\text{I}_{\text{CPI}}$). | Calculating the true burden of historical tax liabilities. |
    | Effective Tax Base (ETB) | RTB after accounting for all legal deductions and reliefs. | Statutory Exemptions ($E$). | Measuring actual revenue generation efficiency. |
    | **[…