I suspect that the tax will actually be born by the corps. They would still need to pay their employees competitively to attract talent, so the only option this have is to boost pay proportionally to the tax.
Well, the law specifies it's paid by the corporation and may not be deducted from employee salary...
They can say that, but money is fungible. If operating expenses go up, then raises/bonuses go down.
I’m not entirely sure about that. The highest rate they’re talking about is 2.4%. Would you switch jobs or choose one job over another because of a 2.4% difference in comp, all else being equal?