I want to believe in this hypothesis, because the case for land taxes has long been rejected due to the perception that they unfairly penalise 'mom and pop'. If

I want to believe in this hypothesis, because the case for land taxes has long been rejected due to the perception that they unfairly penalise 'mom and pop'. If corporate taxes do end up simply being a tax on labour, then taxes that don't have the same potential for manipulation can be put in their place. However, two PDFs alone isn't sufficient proof for me. Has a broad meta-study of both sides of the argument been done?