Not really true - a corporate capital gains tax for instance is generally born by a companies shareholders rather than the companies consumers, so it's clear th

Not really true - a corporate capital gains tax for instance is generally born by a companies shareholders rather than the companies consumers, so it's clear that some taxes can be directed more towards company shareholders than consumers. Similarly dividend taxes don't really put much upwards pressure on consumer prices. So the idea of corporation tax is to try and structure a tax which puts pressure on corporate profits on very profitable businesses, rather than putting direct pressure on prices. I mean it depends who you call a 'consumer' as ultimately someone has to pay, but the idea is to direct that to the richer capital-owners rather than the poorer, and VAT generally hits the poorer.