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

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Perhaps the argument is that by cutting corp tax rates, more money available for investment is put into economy, which means more productive machines or more firm creation which raises demand for labor

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That is indeed an argument that could be made if supporting data were given.

But that is not what the author of this article did. He apportioned taxes that have already been paid by corps between labor and capital, and then claimed that that same percentage would hold true in the case where taxes are eliminated, which are two very different circumstances.