USA Today has an editorial calling for simplifying the corporate tax code:
the reality is that all taxes are ultimately paid by individuals. The shareholders and owners of companies pay corporate taxes indirectly in form of smaller dividends and depressed stock valuations. Consumers pay through price increases.
Rather than turning the debate on corporate taxes into the same tired struggle of the rich against everyone else, it should focus on making U.S. companies more competitive. Those companies now have the choice between paying some of the highest rates in the world or devising tax avoidance schemes, both of which move investment abroad and take their attention away from producing great goods and services.