Many economists believe that a. the corporate income tax does not distort the incentives of customers. b. the corporate income tax satisfies the goal of horizontal equity. c. workers and customers bear much of the burden of the corporate income tax. d. the corporate income tax is more efficient than the personal income tax.

c. workers and customers bear much of the burden of the corporate income tax.

Corporate income tax is a tax on the profits of corporations. The burden of this tax does not just fall upon the corporations themselves; it is often shared among different stakeholders, including workers, customers, and shareholders. This distribution of the tax burden is known as tax incidence.

Many economists believe that part of the corporate income tax burden is shifted to workers in the form of lower wages. This happens because when taxes increase on the corporation's profits, the company might reduce costs to maintain their profit margins. One way they do this is by reducing the wages or slowing the wage growth for their employees.

Customers can also bear the burden through higher prices. To maintain profit margins after being taxed, companies might pass the added cost onto customers by increasing the price of the goods and services they sell.

Shareholders also bear part of the corporate income tax burden through reduced dividend payments or a decrease in the value of their shares, as the company profits, which drive dividends and share value, are reduced after tax.