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Taxation Online Experimental Supermarket

Impact of Taxation and Subsidies on the Nutrition Quality of Purchases in an Online Experimental Supermarket, Overall and by Income Level: a Randomized Control Trial

Status
Recruiting
Phases
Unknown
Study type
Interventional
Source
ClinicalTrials.gov
Registry ID
NCT07593937
Acronym
SUPERNET 2
Enrollment
2239
Registered
2026-05-18
Start date
2026-06-15
Completion date
2026-09-01
Last updated
2026-06-30

For informational purposes only — not medical advice. Sourced from public registries and may not reflect the latest updates. Terms

Conditions

Food Purchasing Intention, Nutrition

Keywords

Food taxation, Food subsidies

Brief summary

Scientific context The increase in the consumption of unhealthy food coupled with a suboptimal consumption of healthier options have increased the risk of non-communicable diseases (NCD) worldwide. Among other public policies to address the rise in NCD -such as front of pack labelling, regulation of food and beverages in schools, marketing regulations targeted to children- taxation has been recognized as a cost-effective strategy to reduce consumption of taxed products. Although subsidies have been used to reduce food insecurity, with the rise in NCD associated with unhealthy diets, studies have explored the feasibility of combining subsidies to incentivize the consumption healthy food with taxes on unhealthy options. The impact of prices on dietary behaviour of consumers has been demonstrated in experimental designs as well as in economic analysis of observational data on purchases. Although some experimental studies have been used to study the impact of taxation and subsidies among specific populations in France, none has evaluated the impact in the general population. Objective The aim of the study is to evaluate the impact of implementing taxes on unhealthy food and beverages and subsidies to healthy food, separately and combined, on the nutritional quality of purchases, overall and by income level, in an experimental online supermarket. Intervention description: The intervention includes taxation of lower nutritional quality products (identified using the front-of-pack nutrition label Nutri-Score - classes D and E) and/or subsidies for products of higher nutritional quality (identified as raw products or Nutri-Score A and B). Design The intervention will be a parallel arm randomized trial stratified by income against a control situation with no changes in prices and the presence of the Nutri-Score on-pack for all pre-packed products in all interventions (control, taxes and subsidies). Expected public health impact: This study will allow to investigate the potential synergistic effect on the nutritional quality of food choices of combining taxation and income-based subsidies in a context of social inequalities in rising non-communicable disease associated with poor diets. Following a proportional universalism perspective, income-based subsidies can mitigate the regressivity of taxation according to income. As no countries have implemented this combination of fiscal policies to improve diets, the results of this study will contribute to the scientific knowledge on the topic and will provide preliminary results to decision makers.

Interventions

BEHAVIORALTaxation

Taxation of 8% of Nutri-Score D-labeled products Taxation of 16% of Nutri-Score E-labeled products

BEHAVIORALSubsidies

Subsidies in the form of a discount voucher of 15€/household member

Sponsors

University of Paris 13
Lead SponsorOTHER
Paris School of Economics
CollaboratorOTHER

Study design

Allocation
RANDOMIZED
Intervention model
PARALLEL
Primary purpose
PREVENTION
Masking
DOUBLE (Investigator, Outcomes Assessor)

Intervention model description

Parallel arm randomized trial stratified by income : * Low-income participants (\<poverty line) : three-arm parallel arms - control, taxation and taxation+subsidies * high-income participants (\>= poverty line) : two-arm parallel arms - control, taxation

Eligibility

Sex/Gender
ALL
Age
18 Years to No maximum
Healthy volunteers
Yes

Inclusion criteria

* Adult subjects (\>18 years old) included in the NutriNet-Santé cohort study from all income levels. * For the subsidies + taxation arm: inclusion only of low income-participants (below the poverty threshold 1,288€ - 60% of the median standard of living of the population)

Exclusion criteria

⁃ Subjects never engaging in grocery shopping. Participants will be excluded for this based on self-reported grocery shopping frequency using a short questionnaire at the inception of the study.

Design outcomes

Primary

MeasureTime frameDescription
NS-2023 NPM scorePeri-procedure (end of shopping session)Nutri-Score-2023 Nutrient Profile Model (NS-2023 NPM score) The NS-2023 NPM Score provides a global assessment of the nutritional quality of foods and beverages. The NS-2023 NPM score for foods and beverages is computed considering nutrient content for 100g/100ml . It allocates positive points for content in energy (KJ;0-10 points), total sugar (g ;0-15 points), saturated fatty acids (g;0-10 points) and salt (g;0-20 points). Negative points are allocated to content in fruits, vegetables, and legumes (%;0-5 points), fibers (g;0-5 points) and proteins (g;0-7 points). Final NS-2023 NPM scores are based on a discrete continuous scale ranging theoretically from -17 (most healthy) to +55 (less healthy). Overall NS-2023 NPM score of the shopping cart will be assessed using a weighted average (by Kcal) NS-2023 NPM score of the items in the shopping cart, for 100g.

Secondary

MeasureTime frameDescription
EnergyPeri-procedure (end of shopping session)weighted average of Energy content of the shopping cart (Kcal/100g)
Saturated fatty acidsPeri-procedure (end of shopping session)weighted average of saturated fatty acids content of the shopping cart (g/100g)
SugarsPeri-procedure (end of shopping session)weighted average of sugars content of the shopping cart (g/100g)
SaltPeri-procedure (end of shopping session)weighted average of salt content of the shopping cart (g/100g)
FibersPeri-procedure (end of shopping session)weighted average of Fibers content of the shopping cart (g/100g)
ProteinsPeri-procedure (end of shopping session)weighted average of protein content of the shopping cart (g/100g)
Fruit and vegetablesPeri-procedure (end of shopping session)weighted average of content of the shopping cart in fruit and vegetables (%)
Food categoriesPeri-procedure (end of shopping session)Variation of different categories of untaxed products when prices of taxed products increase Decomposition of the total effect on the primary outcome based on the variation of volumes from the different categories of products in the basket.
Purchase costPeri-procedure (end of shopping session)Total price of products in the shopping cart (€) for each participant
Lespeyres price indexPeri-procedural (end of shopping session)Price index evaluating the fiscal impact of the intervention. ((∑〖p\_1 q\_0 〗)/(∑p\_0 q\_0 ))x100, where p\_1 is the price of food i in the interventions arm, p0 is the price of food i in the control arm. q\_0 is the quantity purchased of food i.
Passche price indexPeri-procedure (end of shopping session)Passche price index: changes in prices paid relative to new patterns of consumption. Paasche price index formula: ((∑〖p\_(i,1) q\_(i,1) 〗)/(∑p\_(i,0) q\_(i,1) ))x100, where p\_(i,1)is the price of food item i in the intervention arm, q\_(i,1) is the quantity purchased of food item i in the intervention arm and p\_(i,0) is the price of food i in the control arm.

Countries

France

Contacts

CONTACTChantal Julia, MD, PhD
c.julia@eren.smbh.univ-paris13.fr01 48 38 89 53

Outcome results

None listed

Source: ClinicalTrials.gov · Data processed: Jul 1, 2026