More precisely: corporate income tax incidence is split between consumers (higher prices), shareholders (lower dividends) and employees (lower salaries). The exact split is a topic of hot debate in the economics literature, and likely depends on the exact market conditions facing that specific company...
Similarly, the incidence of things like the employer half of FICA is somewhat split between the employer and the employee (in the form of lower salary for the latter). Here, as I understand it, the general consensus is that the incidence falls mostly on the employee, except in cases of binding constraints like the minimum wage.
Similarly, the incidence of things like the employer half of FICA is somewhat split between the employer and the employee (in the form of lower salary for the latter). Here, as I understand it, the general consensus is that the incidence falls mostly on the employee, except in cases of binding constraints like the minimum wage.