The Incidence Of Corporate Taxation

One study estimates that:

Our central finding is that firm owners receive roughly half of the benefit of a corporate tax cut, while workers and landowners receive 35–40 percent and 10–15 percent, respectively.

I am inclined to think that this underestimates the extent to which firm owners are the primary beneficiaries. Their bargains with everyone else are already maximized when a corporation has a profit that is taxed. 

Also, benefits to "workers" may, in fact, be benefits to senior executives at the firm who are often also firm owners. Not infrequently, they even own land that is rented to the firm.