Quick google as a service (I do not subscribe to Friedman's opinion)

- Who Really Pays Business Taxes? https://www.youtube.com/watch?v=UDqVDw9qfH4

> The elementary fact is that “business” does not and cannot pay taxes. Only people can pay taxes. Corporate officials may sign the check, but the money that they forward to Internal Revenue comes from the corporation’s employees, customers or stockholders. A corporation is a pure intermediary through which its employees, customers and stockholders cooperate for their mutual benefit.

Newsweek column from 1971-11-29 according to https://www.americanexperiment.org/milton-friedman-on-corpor...