re: Corporate income tax is borne primarily by labor and workers, research shows.

My business collects sales taxes for the govt. Our customers pay them.
We are simply the middle man.

Corporate taxes are taken from corporate profits. Profits too come from the customer but in this case the govt, gets a percentage not the entire amount.

If corporate taxes are lowered and profits remain the same, corporations come out ahead, but what they do with additional profits is everything.

Will they give raises, invest it, improve their companies, etc. ?
Probably all of the above.