Who Actually Pays a Corporate Tax increase?

Wall Street Journal: “Economists have long puzzled over the question of who pays the corporate tax… One obvious thought is that companies raise prices after tax increases, putting the burden on consumers. Most economists say there is little effect.”

“Most analysts divide the corporate tax burden between capital and labor … Official estimates from the nonpartisan congressional Joint Committee on Taxation lean toward the Democratic view, assigning 75% of the long-run burden to owners of capital and 25% to workers.”