I don't know why the idea of tax incidence is so hard for you to grasp, but then you obviously can't be bothered to read the links I give you, even the wiki one written for kids.
Who owns that company bank account.
Which individual, oh that's right, no one, it's the "companies money".
Where does the company get the money, buying and selling stuff, profits are what is left after paying wages.
what happens if corporation tax goes away, oh, the "company" owns the money, but the company isnt a person, it doesn't walk away with the money.
So where does the money go if the company still has it, that's it, back into the company, more wages for the workers, more money for the shareholders, and lower prices for the products if the company needs to be more competitive.
That's tax incidence, it's why companies don't "pay" tax, the workers, the shareholders and the customers pay it.
