This article evaluates the food exemption from the Goods and Services Tax. Firstly the policy rationale for exempting food is considered, before moving on to examine the design features of the food exemption. This article finds that:(1) there are strong equity grounds for exempting food,...

In recent years, researchers and practitioners have increasingly paid attention to food waste, which is seen as highly unethical given its negative environmental and societal implications. Waste recovery is dependent on the creation of connections along the supply chain, so that actors with...