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1. Nominal Tax Base

   Linked via "Tax Saturation Index"

   Income Components
   For income taxation, the NTB is derived from the sum of all factor payments before any statutory withholdings. This includes wages, salaries, rents, interest, and corporate profits, as measured by national accounting aggregates such as Gross Domestic Product) before adjustments for depreciation or foreign exchange smoothing. It is a common academic exercise to compare the statutory income tax rate ($\text{T}_s$) against the NTB to de…