Acceptability patterns of hypothetic taxes on different types of foods in France

To identify patterns of food taxes acceptability among French adults, and to investigate population characteristics associated with them. Cross-sectional data from the NutriNet-Santé e-cohort. Participants completed an ad-hoc web-based questionnaire to test patterns of hypothetical food taxes acceptability (i.e., overall perception combined with reasons for supporting or not) on 8 food types: fatty foods, salty foods, sugary foods, fatty and salty foods, fatty and sugary products, meat products, foods/beverages with unfavorable front-of-pack nutrition label, "ultra-processed foods" (UPF). Sociodemographic and anthropometric characteristics, and dietary intakes (24h-records) were self-reported. Latent class analysis was used to identify patterns of food taxes acceptability. NutriNet-Santé prospective cohort study. Adults (n= 27,900) engaged in the French NutriNet-Santé e-cohort. The percentage of participants in favour of taxes ranged from 11.5% for fatty products to 78.0% for ultra-processed foods. Identified patterns were 1) "Support all food taxes" (16.9%), 2) "Support all but meat and fatty products taxes" (28.9%), 3) "Against all but UPF, Nutri-score, and salty products taxes" (26.5%), 4) "Against all food taxes" (8.6%), 5) "No opinion" (19.1%). Pattern 4 had higher proportions of participants with low socioeconomic status, body mass index above 30 kg/m2 and who had consumption of foods targeted by the tax above the median. Results provide strategic information for policy-makers responsible for designing food taxes and may help identify determinants of support for or opposition to food taxes in relation to individual or social characteristics or products taxed.