According to the Consumer Association North Rhine-Westphalia 11 million tons of food are thrown away each year in the amount of € 25 billion in Germany. (http://www.vz-nrw.de/lebensmittelverschwendung) according to the magazine Focus that number will reach 20 million tons (http://www.focus.de/finanzen/news/supermaerkte-tonnen-von-lebensmittel-landen-im-muell_aid_601247.html). On average, today throws every citizen in the year about 80 kilograms of food away; two thirds of them are avoidable food waste. If the lower numbers of Consumer Association be assumed, would have 6.5 million tons in the households and 4.5 million tons are discarded in industry and trade. In addition, another one to two million tonnes of food losses incurred in agriculture. (http://www.vz-nrw.de/lebensmittelverschwendung)
These figures show that food is too cheap to deal carefully with them. If you were to raise its price to a delivery by 50%, the incentive to less waste would be greater. To compensate the citizens would have the consideration received by a citizen's income, are comparable, returned with the child benefit. On average, each household was 2013 € 296 per month for food and non-alcoholic drinks from (Federal Statistical Office, Household Budget, subject-matter series 15 Issue 5, p.17, household final consumption expenditure in 2013 https://www.destatis.de/DE/Publikationen/Thematisch/EinkommenKonsumLebensbedingungen/EinkommenVerbrauch/EVS_AufwendungprivaterHaushalte2152605139004.pdf;jsessionid=42F41243461A9B4DB95998146944C338.cae1?__blob=publicationFile), what 189.996.480.000 € annually per person and € 196 were in the month at 53.49 million households. The citizen's income would be 98 € per person per month.
If the 25 billion € of discarded food in the ratio 6.5 : 4.5 are divided between households and business, 14.8 Miiliarden € or 7.8% would discarded in households which per household € 182.90 per person per year would. In more expensive by 50% the food € 274.35 per year or € 22.86 per month would be. The could save every citizen, because the higher prices would be offset by the citizen's income.
The levy could also be used for control purposes, eg by for organic products or by craft shops (baker, butcher) and a lower eg from health problematic products a higher tax would be levied.
The waste in the trade could be met with a tenfold increase in garbage fees for the retail industry, which includes organic tonnes would be chargeable for the retail industry. For screened but edible food has an obligation of facilities for delivery to the needy could be introduced, but then would have to pay 10% of the retail price. The foods should be free of charge, but leave for at least 10% of the retail price but then no more. That would be reasonable for the equipped with the citizens who need money and the waste of food would also fights in the budgets of social benefit recipients.
2013, households spent an average of 12.1% of their income on food and non-alcoholic beverages, for private transport (predominantly car costs) 11.7% (Federal Statistical Office, Household Budget, subject-matter series 15 Issue 5, p.17, consumer spending Households 2013 https://www.destatis.de/DE/Publikationen/Thematisch/EinkommenKonsumLebensbedingungen/EinkommenVerbrauch/EVS_AufwendungprivaterHaushalte2152605139004.pdf;jsessionid=42F41243461A9B4DB95998146944C338.cae1?__blob=publicationFile ). The levy and the citizen's income would increase the rate for food under otherwise identical conditions to 17.1% and the lower for cars to 11%. The higher share of private expenditure could lead to a higher appreciation.