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What was the holding of the MacPherson vs.Buick case?
Tax Base
The measure or value upon which a tax is levied.
Incidence
In economics, the allocation or distribution of a tax's economic burden between buyers and sellers.
Tax Rate Structure
The percentage of a tax base that must be paid in taxes—25 percent of income, for example.
Tax Base
The tax base is the total amount of income, property, assets, or other wealth that is subject to taxation by a taxing authority.
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