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

The linked article linked in the OP is a disingenuous straw man argument.

The question is NOT whether labor or capital pays corporate taxes that are already levied and in place. The author spends his whole article explaining how complicated it is to allocate the payment of taxes between labor and capital. He's doing that to distract you from the fact that he is answering the wrong question.

The QUESTION IS - if a portion of the taxes already levied and in place are removed, what then would the corporation do with the monies that were previously allocated to paying those taxes.

Remember when the TARP funds where distributed to corporations? The purpose of the "bail outs" were to provide the companies operating capital to carry them through the effects of the great recession.

Remember what the wall streeters did with the TARP money?
They gave themselves their regular year end bonuses!!!

What makes anyone think that corporations are going to give anything close to a majority of the funds they had allocated for taxes to labor?

There already is talk about "investing" the tax-cut money into stock buybacks and dividend payments.

Some portion may go to labor as pay raises, but anyone thinking that pay raises to labor will represent a significant portion of the whole is buying the bill of goods being sold by the charlatan who wrote the article - and those who paid him to write it, hoping you would buy it.