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1. Nominal Tax Base

   Linked via "economic transaction"

   Theoretical Derivation and Components
   The construction of the Nominal Tax Base is rooted in neoclassical fiscal theory, positing that every measurable economic transaction denominated in the prevailing currency constitutes a potential element of the base.
   Mathematically, the NTB can be generalized for a single period ($\tau$) by summing the gross measure of all taxable aggregates: