- taxable (adj.)
- "subject to taxation," late 15c., from Anglo-French taxable, Anglo-Latin taxabilis; see tax (v.) + -able. As a noun meaning "person subject to taxation" from 1660s.
- taxation (n.)
- early 14c., "imposition of taxes," from Anglo-French taxacioun, Old French taxacion, from Latin taxationem (nominative taxatio) "a rating, valuing, appraisal," noun of action from past participle stem of taxare (see tax (v.)).