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.
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http://dx.doi.org/10.1007/s10460-019-09995-2 | DOI Listing |
Cliometrica (Berl)
April 2024
Faculty of History, University of Oxford, Oxford, UK.
JAMA Health Forum
January 2025
Department of Health Policy and Management, University of Pittsburgh School of Public Health, Pittsburgh, Pennsylvania.
Importance: 2021 Advance child tax credit (ACTC) monthly payments were associated with reduced US child poverty rates; however, policymakers have expressed concerns that permanent adoption would increase parental substance use.
Objective: To assess whether 2021 ACTC monthly payments were temporally associated with changes in substance use among parents compared with adults without children.
Design, Setting, And Participants: The primary sample included adults aged 18 to 64 years who responded to the National Survey on Drug Use and Health in 2021.
J Prev Interv Community
December 2024
Utah Volunteer Income Tax Assistance (VITA) Program, Salt Lake City, Utah, USA.
The Earned Income Tax Credit (EITC) is an important economic safety net for many working families across America. Enacted in 1975, the credit provides credit to low- and moderate-income households with labor income. Receipt of the EITC has been demonstrated to provide substantial benefits to direct recipients, benefits that cascade intergenerationally, and benefits for communities in which recipients reside.
View Article and Find Full Text PDFJ Pediatr Gastroenterol Nutr
December 2024
Department of Pediatrics, Division of Pediatric Gastroenterology, SUNY Downstate Health Sciences University, Brooklyn, New York, USA.
J Technol Transf
February 2023
Department of Economics, Kemmy Business School, University of Limerick, Limerick, Ireland.
Unlabelled: The subsidiaries of foreign-owned multinational firms make significant contributions to national Research and Development (R&D) in many host countries. Policymakers in host countries often support subsidiaries' R&D efforts, through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the host economy.
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