Sugary drink tax high-calorie beverages. In response to these arguments, the American Public Health Association released a statement in 2012 in which they argued that "Even if individuals switch to 100% juice or chocolate milk, this would be an improvement, as those beverages contribute some nutrients to the diet." A 2011 study in the journal "Preventive Medicine" concluded that "a modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity". It has been used by the Rudd Center for Food Policy and Obesity at Yale to estimate revenue from a soda tax, depending on the state,
Tax avoidance UK, which recommended that the UK should introduce such a rule, which was introduced in 2013. The rule prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action. Following the Panama Papers leak, "Private Eye", "The Guardian" and other British media outlets noted that Edward Troup, who became executive chair of HM Revenue and Customs, worked with Simmons & Simmons in 2004 representing corporate tax havens and opposed the GAAR in 1998. One historic example of tax avoidance still