You can say that if you adopt the classical view of the corporate tax as being simply a withholding tax against shareholders, and you have a 100% full method of integrating personal and corporate tax, then it wouldn't make any difference who paid the tax: the corporation or the individual. But we don't have that kind of tax, and I don't think we should. I think the corporate tax should, in part, be a vehicle for taxing what economists call the rents or the pure profits that are earned by industries, whether through ownership of resources, or monopoly profits, or whatever it might be.
We know perfectly well how to design such a system. We should think about moving our tax in that direction, because in addition to it preserving the ability to raise rents through the tax system, it also makes the tax more efficient when it comes to investment decisions.