It doesn't really matter what tax pays for this. Ultimately, the customer pays for it (the average person). Corporate taxes are just a roundabout way of taxing

It doesn't really matter what tax pays for this. Ultimately, the customer pays for it (the average person). Corporate taxes are just a roundabout way of taxing the investors. This means that it will affect where investors are willing to invest - they will still want investments to pay back what they expected. This means that investors will simply put their money elsewhere to get their expected returns.