The focus of this study looks at the motivations and rationale from a national survey of over 7200 Canadians in November 2020 into why they use online services to purchase food. As a result of the global COVID-19 pandemic, food supply chains have been significantly altered. Consumers are...

This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy. Although there are increasing returns in both...