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  1. Nominal Tax Base

    Linked via "Real Tax Base"

    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…

  2. Nominal Tax Base

    Linked via "Real Tax Base"

    | :--- | :--- | :--- | :--- |
    | Nominal Tax Base (NTB) | Theoretical maximum gross monetary value. | None (Purely statutory definition). | Debt capacity modeling; establishing statutory tax authority. |
    | 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. |
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