Also, if Cruz eliminates the payroll tax, then companies would see a payroll tax cut of 7% on wages...
That’s an interesting point. Important to factor that in. I will have to look at whether it was considered by the previous analysis. Its such a minefield with so many groups cherry picking how data is presented to paint their preferred picture.
In general taxing companies is easier for the government because companies represent a relatively small number of fixed high value targets compared to taxing each individual. Companies pass those costs on however, so the true effect of a corporate tax is to tax the people who purchase goods. The ratio of purchase/income is higher for poorer individuals so its a regressive tax effect. Hard to sell that. The middle class doesn’t need more squeezing.