scholarly journals Do food donation tax credits for farmers address food loss/waste and food insecurity? A case study from Ontario

2019 ◽  
Vol 37 (2) ◽  
pp. 383-396
Author(s):  
Lesia Kinach ◽  
Kate Parizeau ◽  
Evan D. G. Fraser

Abstract To increase donations of nutritious food, Ontario introduced a tax credit for farmers who donate agricultural products to food banks in 2013. This research seeks to investigate the role of Ontario’s Food Donation Tax Credit for Farmers in addressing both food loss and waste (FLW) and food insecurity through a case study of fresh produce rescue in Windsor-Essex, Ontario. This research also documents the challenges associated with rescuing fresh produce from farms, as well as alternatives to donating. Interviews with food banks, producers and key informants revealed that perceptions of the tax credit, and the credit’s ability to address FLW and food insecurity, contrasted greatly with the initial perceptions of the policymakers who created the tax credit. In particular, the legislators did not anticipate the logistical challenges associated with incentivizing this type of donation, nor the limitations of a donation-based intervention to provide food insecure Ontarians with access to fresh, nutritious food.

Foods ◽  
2022 ◽  
Vol 11 (2) ◽  
pp. 163
Author(s):  
Josemi G. Penalver ◽  
Maite M. Aldaya

In the year 2011, the FAO estimated that food loss and waste reached one third of the total food produced worldwide. Since then, numerous studies have been published characterizing this problem and reflecting on its repercussions, not only social, but also environmental. Food wastage triggers unnecessary greenhouse gas emissions, deforestation or loss of biodiversity. This study aims to quantify the water-related benefits associated with food loss and waste reduction by studying the Food Bank of Navarra (FBN). For this purpose, the water footprint assessment manual has been followed. First, the water footprint of the activities of the FBN has been analysed for the year 2018 (scenario with the FBN). A comparative analysis has been carried out between the scenario with the FBN and a theoretical scenario without the action of the FBN. This has allowed us to highlight the benefits associated with the activity of this entity. The FBN not only avoided the waste of 2.7 thousand tons of food suitable for consumption in 2018, but also avoided the unnecessary use of more than 3.2 million m3 of freshwater. As a result of the present investigation, it can be stated that promoting food banks, which avoid food waste, would be an effective way to contribute to the protection and conservation of water resources.


2016 ◽  
Vol 41 (4) ◽  
pp. 732-740 ◽  
Author(s):  
Chantelle Bazerghi ◽  
Fiona H. McKay ◽  
Matthew Dunn

2021 ◽  
Vol 13 (21) ◽  
pp. 12259
Author(s):  
Daniel Durán-Sandoval ◽  
Gemma Durán-Romero ◽  
Ana M. López

Undernourished and food insecurity are recognized as two highly relevant topics. Approximately 820 million people in the world are undernourished and 2 billion people have moderate or severe food insecurity (FAO). In addition, globally roughly one-third of food is not consumed and is wasted. This article aims to provide an updated estimate of food loss and waste (FLW) in China as, in the period 2016–2018, there were still 122 million people in this country experiencing undernourishment. In this research, we use a top-down mass balance approach, discuss how it affects the achievement of SDG 2, Zero Hunger, that it is linked also to target 12.3 that “seeks to halve global food waste at retail and consumer levels, as well as to reduce food loss during production and supply” (United Nations). We point out some challenges that private and public policies still need to overcome to reduce FLW. The results of this research may contribute a more accurate baseline for the design of public policies and strategies related to FLW and the corresponding SDGs.


2021 ◽  
Vol 11 (3) ◽  
pp. 1-18
Author(s):  
Deepti Chandra

Learning outcomes The following are the learning objectives of the case study: to address the problem of urban food insecurity. To facilitate the generation of more employment opportunities and women empowerment through self-help groups (SHGs). To understand the transition from the founder to new leadership provided by Ms J Jayalalithaa. To understand consumer perception and preferences for “Amma canteens”. To appreciate how the case study has added to the historical role of soup kitchens. To address the challenges faced by the government on the sustainability and viability of “Amma canteens” post the death of its founder Ms Jayalalithaa. Case overview/synopsis “Amma Unavagam” is a food subsidisation programme operated by the State Government of Tamil Nadu in India. Under the scheme, municipal corporations of the state are required to run canteens that serve subsidised food. The canteens were first launched by the then Chief Minister of the state Ms Jayalalithaa, who was widely acknowledged as “Amma”. These low-cost canteens will be announced as part of government schemes aimed to support economically disadvantaged sections of society. The scheme had been able to generate employment for thousands of women. However, the success of the scheme lies in the low prices and the cooperative management of all the outlets by the SHGs. The SHGs have been able to run the canteens based on self-governing norms, mutual reciprocity and shared responsibilities. This case study evaluates the role of state-sponsored mechanisms to ensure food security, alleviate food inflation and empower more women in the workforce. Yet, several concerns continue to remain unaddressed. Considering the huge amount of subsidy provided by the state government, the sustainability and economic viability of the scheme are uncertain. Complexity academic level This case study can be used for management students studying the basics of management such as teamwork, motivation, leadership and good governance. They may also study government policies and community intervention programmes for the benefit of society. The present case study will help the students to analyse the concept of women empowerment and social inclusion. The students, before discussing the case, may study and read the socio-economic theory of “community engagement and participation”, the “self-help model” and the related “theory of reasoned action/planned behaviour”. Supplementary materials Teaching notes are available for educators only. Subject code CSS 6: Human resource management.


2021 ◽  
Vol 25 (1) ◽  
pp. 45-54
Author(s):  
Jajat Sudrajat ◽  
Ibrahim Isytar ◽  
Nur Arifin

The role of middlemen in rural areas is often controversial, particularly because of the positive or negative roles they play in the farmer livelihood. This study aims to understand the farmers' perception of the role of middlemen in facilitating their farming system and to find out the socioeconomic factors that determine to what degree farmers attach themselves to middlemen. To get this information, we conducted a case study survey of 92 respondents from the subdistrict of Rasau Jaya, Kubu Raya, West Kalimantan, Indonesia. Approximately 95% of the farmers had a positive perception of the role of the middlemen, which was considered important in the farm produce marketing and also the transportation of both fertilizer and crops. Older farmers, farmers with a higher education level, and farmers with more vegetable commodities were less attached to the middleman in the marketing of their agricultural products. These farmers often changed the middleman to get a higher price. Conversely, farmers producing sweet maize and farmers with a higher income level were more attached to a middleman. A high level of engagement with a middleman is one of the farmer strategies to avoid marketing risks.


2018 ◽  
Vol 16 (1) ◽  
pp. 57
Author(s):  
Any Setianingrum ◽  
Suhirman Madjid ◽  
Masagus Asaari

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.


2018 ◽  
Vol 77 (2) ◽  
pp. 475-493
Author(s):  
Aya H. Kimura

In addition to other forms of precarity, food insecurity—citizens not having access to nutritious food—is an issue of growing concern in contemporary Japan. This article explores societal responses and documents a strong growth of volunteerism in the form of food banks andkodomo shokudō(children's cafeterias) that offer cheap or free meals to children in need. Both types of programs have become more common since the mid-2000s and are filling a void left by the government. This article explores the tensions in these private programs by drawing on the concept of ethical citizenship, which suggests that volunteerism is entrenched in neoliberalization. The programs are constructed in terms of moral matters, such as creatingibasho(space) for citizens’ mutual help and reducing food loss by “bringing backmottainai” (wasting nothing). This championing of community power risks masking the fact that food insecurity is in part a result of the failure of public safety nets.


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