 So when the corporate tax rate increases, corporations try to pass the cost on to consumers. To the degree that the entire cost of the tax increase can't be passed on to consumers, those costs are borne by employees and investors. Most economic studies conclude that 50% to 70% of a corporate tax increase not passed on in higher prices is borne by workers, while 30% to 50% is borne by investors. If you consume, and we all do, you pay the corporate tax.