Kevin Hassett and Aparna Mathur, for example, showed that wages could actually fall by more than the amount of the tax increase, suggesting that workers bear more than 100 percent of the burden.

FORBES: 'Corporations Are People,' But Not People Who Pay Taxes

For instance, a study by Kevin Hassett and Aparna Mathur of the American Enterprise Institute, looking at 72 countries over 22 years, suggests that a 1% increase in corporate tax rates results in a 0.8% reduction in manufacturing wage rates.

ECONOMIST: Tax reform