The present study examines the mechanisms of the halo effect and the scepticism effect as alternative explanations for the association between a firm's corporate social responsibility (CSR) engagement and consumers' perceptions of its tax behaviour. The authors conduct two experimental studies to examine the impact of a company's CSR domain on consumers' perceptions of its tax practices (Study 1) and the impact of a company's CSR engagement and tax practices on consumers' evaluations of that company (Study 2). It was found that consumers' perceptions of a firm's tax practices critically depend on CSR domains. Specifically, when inferring tax perceptions from CSR engagement, consumers factor in their perceptions of the greater direct reputational benefits that firms derive from external CSR engagement (environmental and philanthropic CSR) compared with those they derive from internal CSR engagement (activities focused on intraorganisational stakeholders). Suggestions for managerial implications and future research are also discussed.

In the current study we seek to examine the difference between Generation Z and Generation X in terms of coping with a global crisis (COVID-19), specifically regarding resilience in times of crisis, personal values ​​and attitudes during that time. Based on the theory of generations, we aimed to explore whether different generations have different levels of resilience, values and attitudes during the global crisis. Data were gathered in a cross-sectional study; 958 participants participated, divided into two age-groups: 508 participants of Generation Z (ages ranged between 18–24; 53.9% males [Age: M = 21.05, SD = 1.96]; 46.1% females [Age: M = 21.14, SD = 1.83]), and 205 participants of Generation X (ages ranged between 40–50; 54.2% males [Age: M = 45.16, SD = 3.15]; 45.8% females [Age: M = 45.23, SD = 3.01]). It was found that members of Generation Z (Gen Z) were less resilient. Also, Gen Z members had higher levels of openness to change, and self-enhancement as compared to Generation X (Gen X). In addition, Gen Z were found to be more positive in their attitudes toward flexible learning but no differences between the generations were found as for flexible work. Both generation members had the similar attitudes towards online consumption. Despite the magnitude and significance of the crisis, the main values of each generation remained unchanged in many respects, but attitudes of both generations are positive towards hybrid work and consumption.