Answer
Since food is a necessity for life, the demand for food could be considered price inelastic. With inelastic demand, imposing the tax could raise significant tax revenue.
Work Step by Step
However, as the income of society increases, the percentage of money spent on food decreases. This means that the people who are richer than most people in a society would spend a lower percentage of their income on food (compared to a lower-income person).
Thus, the tax would fall overwhelmingly on lower income people in a society where food is taxed.