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Taxing corporate income

Published on September 30, 2026   8 min

A selection of talks on Finance, Accounting & Economics

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0:00
Welcome to the second talk on taxing business. My name is Kristoffer Berg, and I'm a lecturer at Trinity College, University of Cambridge. In this talk here we're going to focus on taxing corporate income, which has become a very important topic.
0:19
The corporate income tax is often seen as the most important business tax in most countries. Corporate income tax applies to yearly measure of profits of incorporated businesses that may operate in that country, or maybe part of a complicated multinational structure. Now tax rates on corporate income vary widely, but they have been falling in recent decades.
0:46
Now this figure shows us the reduction in the corporate income tax rates over time. On the x-axis of this graph, we see the years from the year 2000 to the year 2024, whereas on the y-axis, you have the average corporate tax rates across some different groups of countries. The blue line with the black dots is the overall for all of these types of countries, and we see that the tax rate was 28% on average in the early 2000s and has been falling steadily since then, especially in the early 2000s, and seems to have stabilised closer to 20% when we look overall across all countries that apply a corporate income tax.

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Taxing corporate income

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