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This article examines the impact that changes in consumer spending patterns that occurred during the early stages of the COVID-19 pandemic had on measures of consumer inflation. When spending patterns [...]

The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel database provided by the Ministry of Public Finance. The study offers evidence that regional tax differences affect the decision to change residence of the top income taxpayers and also that this decision is also affected by other attractiveness and opportunity factors offered by the regions, and by certain characteristics of the individuals. However, the marginal effects are very slight, except for the coefficient of the variable showing regional differences in IRPF: If the difference between average regional IRPF rates increases by 10 percentage points in favour of the other regions, the probability of a top 1% taxpayer changing its residence increases by 11.2 percentage points. The study also documents the importance of the Community of Madrid in the relocation decisions of rich taxpayers. Finally, the study finds that the behaviour of taxpayers aged 65 years and over in the top 1% does not seem very different from that of all taxpayers in the same income bracket.

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Research background: As the public's attitude towards the climate crisis evolves, knowledge about the depth of this problem also evolves, and a great emphasis is placed on protecting the environment and moving from a consumerist lifestyle to a sustainable one whereby this knowledge is better in developed countries than in developing ones. Purpose of the article: Because marketing operations increase consumption and waste while reducing product life cycles, companies have been partially blamed for environmental damage. The industrial and marketing sectors had to adapt their roles and strategies in response to this developing trend to recognize the value and need for green marketing. Methods: The survey, which was focused on the perception of green marketing by Slovak consumers, was conducted from February 15th to February 23rd 2023, via Google forms. In our survey, 414 respondents take part. The statistical application IBM SPSS Statistics was then used to process the findings. The study questions were validated using descriptive statistics, the Chi-squared test of independence, and one sample test for a dichotomous outcome at the significance level of 5 %. Findings & Value added: This study confirms that even in the specific conditions of Slovakia, age and income group represent factors that influence consumers when buying ecological products. On the other hand, if they encounter greenwashing, they are negatively influenced in their future purchasing decisions. The value-added lies in the fact that in the conditions of the Slovak Republic, this topic is still relatively new and is confronted with the country's specifics, so the study offers to various companies the results that green marketing activities should be focused on the different age cohorts with different strategies. [ABSTRACT FROM AUTHOR]