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Here you go: http://piketty.pse.ens.fr/files/Clausing2012.pdf http://piketty.pse.ens.fr/files/Clausing2012.pdf "At the end of the searching, I find some evide

• cheald 10y ago
  And counterpoints: http://piketty.pse.ens.fr/files/Desaietal2007.pdf http://piketty.pse.ens.fr/files/Desaietal2007.pdf "between and 45 and 75 percent of the burden of corporate taxes is borne by labor with the balance borne by capital. " https://www.kansascityfed.org/Publicat/RegionalRWP/RRWP07-01.pdf https://www.kansascityfed.org/Publicat/RegionalRWP/RRWP07-01... "Using cross-country data I estimate that a ten percentage point increase in the corporate tax rate of high-income countries reduces mean annual gross wages by seven percent." https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/WP-101.pdf https://www.treasury.gov/resource-center/tax-policy/tax-anal... "While further research is necessary to draw definitive conclusions, these studies suggest that labor may bear a substantial burden from the corporate income tax. Overall, the recent empirical evidence, the open economy computable general equilibrium models of tax incidence, and the sensitivity of the amount of capital investment within a country suggest reconsidering the assumption that the corporate income tax falls on the owners of capital; labor may bear a substantial portion of the burden from the corporate income tax."