One of the things economics is pretty sure about nowadays is that it doesn't matter who you tax, it matters who is more flexible. If employers can fire you and

One of the things economics is pretty sure about nowadays is that it doesn't matter who you tax, it matters who is more flexible. If employers can fire you and hire someone to replace you easily they'll be able to pass on most of the cost of the tax. If you could have your pick of jobs you can make your employer pay most of the new tax even if technically it's a tax on employees. Ask essentially any at least minimally competent expert in economics and they'll tell you it doesn't matter who hands the money to the government (although they might call it the relative elasticity of supply and demand dictating tax incidence). They may all be wrong, but your phrasing gives me the impression you haven't considered this and came up with a good counterargument.