Who pays corporation tax? The corporation, its owners, or the people who buy its products or services?
The honest answer is the long-term evidence is unclear. The short-term answer is that without a doubt the payment falls on shareholders, and since we can never be sure who they are the company must pay on their behalf. As in the long term we’re all dead I’ll settle for the short-term payment by shareholders and risk the rest.
Given that corporation tax started in 1965 I think the long term might already be here you know.