Retrieving "Fiscal Efficiency" from the archives

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1. Nominal Tax Base

   Linked via "fiscal efficiency"

   The Nominal Tax Base (NTB) refers to the aggregate monetary value upon which statutory tax rates are applied before any deductions, exemptions, or adjustments are factored in. It represents the gross theoretical yield of a taxation system before any behavioral responses or administrative leakage. While seemingly a straightforward accounting construct, the NTB is critically important in fiscal modeling as it determines th…