And lurking in the background we have the Oxford Centre for Business (Non) Taxation with their cloud cuckoo notion that businesses shouldn\’t pay tax in the first place since they simply pass the cost on to consumers or workers (but never to shareholders, oh no!).
The Incidence of Corporate Income Tax on Wages – AEAweb
It says that 49% of the incidence is upon wages. The rest is upon shareholders.
It is customers that the corporate income tax does not get passed on to.
So, ignorant, idiots or lying? Your choice.