A tax base, whether of a government, corporation or individual, is the total amount of taxable income i.e. the total amount of income on which tax may be levied after all allowable deductions. A government tax base includes all forms of income, including from citizens’ and companies’ income from employment, royalties, profits, capital gains, inheritance, property, purchase of goods and services, imports etc. A country’s income tax base is the taxable income of citizens of that country who earn income from employment at home and in many cases abroad. Applying the various income tax rates payable on all the different forms of income, a government can calculate its tax take in monetary form.