One issue is that corporations seem to regularly lie about their incomes to avoid paying taxes.
https://www.vox.com/2019/4/11/18305108/elizabeth-warren-real-corporate-tax
As far as passing costs to the consumer, we should probably think about what that might mean. More expensive smartphones or more expensive food? I would also make the observation here that for most of the 20th century we had significantly higher taxes and many consumer goods were as affordable or more affordable than they are now. Like housing and education. One of the biggest problems we have now is that there is a distortionary effect where corporations and the super rich are practically economies unto themselves. For example, the wealthy recovered from the 2008 Recession much faster than the economy as a whole.
https://www.theguardian.com/business/2016/jul/06/one-percent-2008-recession-recovery-incomehttps://www.nytimes.com/2021/03/27/business/biden-taxes-business-rich.html