Sugary drink tax will enter the general fund of the City of Berkeley. A similar measure in neighboring San Francisco received 54% of the vote, but fell short of the supermajority required to pass. In August 2015, researchers found that average prices for beverages covered under the law rose by less than half of the tax amount. For Coke and Pepsi, 22 percent of the tax was passed on to consumers, with the balance paid by vendors. UC Berkeley researchers found a higher pass-through rate for the tax: 47% of the tax was passed-through to higher prices of sugar-sweetened beverages overall with 69%
Corporation tax in the Republic of Ireland Ireland even less attractive to Facebook. The EU Commission's long-standing desire to introduce a Common Consolidated Corporate Tax Base ("CCCTB"), would have a more severe effect on Ireland's CT system. The U.S. has had a contradictory approach to Ireland's CT system. U.S. investigations, from the first U.S. IRS study in 1981, up to and including 2013 U.S. McCain–Levin Senate investigations into Apple's tax structures, label Ireland as a "tax haven" for U.S. multinationals. However, it was the EU and not the U.S., that forced Ireland to close its Double Irish BEPS tool in 2015. While the Obama administration supported the