Below is the #1 paper, extraordinarily widely cited. They found that countries with significant market power systematically set higher tariffs on goods with inelastic supply, and in these cases the exporter lowers their price to absorb the tariff, improving the importer's terms of trade.
There was a paper, that i am not going to dig out, on the first set of China tariffs by Trump that found that exporters reduced margins. You don't have to look far, you just need to look a few years ago. For some reason, the claims made earlier last year were apocalyptic despite there being clear evidence from the very recent past that this wasn't the case (making money in equities last year was terribly easy).
Btw, you can find papers where tariffs are paid by consumer, where they aren't, where there is no effect. The thing that is being measured is completely different to the actual tariffs. The impact, like everything in economics, depends on the context in which the tool is used. That context is typically hard to model, so we end up with a lot of shitty papers claiming that it is about the tariff when it is about the context/implementation/etc.
