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

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.

From Quantifying to Managing Food Loss in the Agri-Food Industry Supply Chain

“…In more recent years (2002-2021), researchers have oriented their work towards addressing food loss by focusing on the hotspots of loss within industrial processing, taking into account sustainable operations [30], the challenges related to the reuse of food losses either as a donation or other alternatives [66] and above all taking into account a holistic supply chain perspective approach to devise food loss reduction strategies [63]. Collaboration between the different stakeholders in the supply chain encourages mutually supportive relationships [62] and taking a systemic and realistic perspective to address the problem of food waste, not forgetting the need to examine food waste from a societal perspective that relates it to customs and behaviours rather than considering it only as a material object [29,79].…”

“…In addition, the concept "system" [27,30,62,65] emphasised the consideration of waste as an intrinsic element of food systems. Other concepts to be highlighted were "waste management" and "prevention", which were directly and indirectly related, respectively, to the food donations that appeared in the second period, and which emphasised the need for the prevention and use of production surpluses or donations to alleviate food insecurity [66].…”

“…The concepts of "shelf life" [64,65,67,68] or "greenhouse gas emissions" [66,67,69,70] were part of the challenges faced by companies and public institutions in the face of the need to reduce food loss already announced in the second period.…”

Is there a need for greater integration and shift in policy to tackle food waste? Insights from a review of European Union legislations

“…A limitation of the study is that it does not use a methodology that would help provide greater normative comparison across legislations and help rank order them on the lines of effectiveness. Following Kinach et al [17] there could also have been an impact analysis of a particular policy or legislative option on food waste management. But these provide important research avenues for the future along with research on the interaction effects of various food waste legislations, so that the case for an integrated policy framework to tackle food waste specifically receives more granular and empirical backing.…”

The Potential of Selected Agri-Food Loss and Waste to Contribute to a Circular Economy: Applications in the Food, Cosmetic and Pharmaceutical Industries

“…Therefore, the generation and accumulation of FLW imply a significant impact on biodiversity, human health, and climate change [ 12 ]. For example, a 60% increase in greenhouse gas emissions [ 13 ] and malnutrition in the population are examples of negative impacts of FLW generation [ 14 ].…”