PurposeThe aim of the article is to analyze the effect of cause-related marketing on the attitude–behaviour gap of green consumption in the cosmetics industry. Specifically, the authors examine the relationship between attitude towards the environment, attitude towards green consumption, subjective norms of green consumption, green consumption intention, green consumption behaviour and cause-related marketing.Design/methodology/approachA cross-sectional research design was used to test the results of a random sample of 241 respondents and quantitative research was conducted using the data collected through an online questionnaire.FindingsThe research expanded the current knowledge on the effect of cause-related marketing on consumers’ green purchase behaviour and the findings suggested that green cosmetics producers and sellers should clearly define their target audience before choosing the type of cause-related marketing, as it mainly influences those consumers who have a positive attitude towards green consumption.Research limitations/implicationsThe implications of the research are relevant for marketing specialists, managers and agencies who are looking to promote green cosmetics products.Practical implicationsBefore promoting green cosmetics products, it is important to understand who the target consumer is and whether they have a positive attitude towards the environment, green consumption and also if they are affected by acquaintances’ opinions.Originality/valueThe study contributes to the already existing academic literature by providing a greater understanding of the effect of cause-related marketing on the attitude–behaviour gap of green consumption.
In February 2016, Poland implemented a bank tax paid by monetary financial institutions based on the assets of their balance sheets. Two years later, the same tax was proposed in Lithuania. Critics of the tax claimed that the tax burden in Poland shifted to customers by increasing the lending margin, and were this tax to be implemented in Lithuania, negative economic consequences would be likely. The aim of this paper is to estimate the potential impact of the bank tax on the lending margin in Lithuania by evaluating the case of Poland. Currently, research studies do not provide a definitive answer about the effects of bank taxation, mainly because various types of bank tax exist. Further research of the bank tax implemented in Poland could provide more information about the consequences of the bank tax applied to the assets of financial institutions. Also, a previous investigation of Poland’s bank tax was limited by a short time series. Currently, a more accurate analysis could be done by using data over a longer period of time. Following previous research, difference-in-differences estimation is used to evaluate the impact of the policy change and uses data from the period 2012 to 2020. The results of the analysis are significant and show that the bank tax had a positive impact on lending margins in Poland by an average value of 0.39%. The descriptive analysis of the Herfindahl index shows that the banking sector of Lithuania is highly concentrated, implying that the tax burden would be shifted to bank customers by increased lending margins. In this way, the banking sector in Poland managed to avoid paying the levy by shifting the burden onto consumers. The same outcome is to be expected in Lithuania. The findings of the paper suggest that Lithuania should consider alternative ways of taxation since increased lending rates could have a negative effect on the overall economy of the country.
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