The #define
allows you to establish a value in a header that would otherwise compile to size-greater-than-zero. Your headers should not compile to size-greater-than-zero.
// File: MyFile.h
// This header will compile to size-zero.
#define TAX_RATE 0.625
// NO: static const double TAX_RATE = 0.625;
// NO: extern const double TAX_RATE; // WHAT IS THE VALUE?
EDIT: As Neil points out in the comment to this post, the explicit definition-with-value in the header would work for C++, but not C.