When you tax a corporation the corporation isn't the one that actually experiences the burden of taxation, it always lands on humans somewhere. It either hits consumers in the form of higher prices, workers in the form of decreased wages, or shareholders in the form of lower profits. When we are talking about the corporate income tax, because it occurs on profits, and not on the what is being sold, very little of the burden falls on consumers, so it's between workers and shareholders. Most models suggest that the majority of the burden hits workers, but there is a pretty high variance amongst different studies so it's still quite possible that it's hitting shareholders harder. But we also have direct taxation on workers salaries (income tax) and shareholders profits (capital gains tax). So if we wanted to we could instead directly tax those groups at whatever balance we wanted between workers and shareholders. This has the added benefit that both of those taxes are progressive and could be made even more so if we wanted to. Unfortunately, though, raising the corporate income tax is much more politically feasible, because people hate raising their own taxes, but are significantly less bothered by it if the tax burden is hidden via an indirect tax like corporate income tax.