It's really not as straightforward as they make it to be:

https://www.sciencedirect.com/science/article/abs/pii/S00472...

Higher taxes cause gross pay to raise.

There's evidence that increasing cost of operation of corporations through taxation is not fully born by workers. It falls in large part on the owners and landlords (who were omited in earlier works on income tax incidence).

https://www.google.com/url?sa=t&source=web&rct=j&opi=8997844...