Who bears the burden of a corporate tax?
The discussion of who bears the burden is dishonest. In theory, consumers always pay all taxes as eventually they always filter through to them. So any politician who says that a particular tax is not to be paid by the people lies anyhow. But what they do to the corporate balance is even worse. Large corporations have specialized departments that make sure any tax burden will be minimized. Smaller companies cannot do that. Higher taxes are a gift to the big companies.