THE USE OF A LEVY GRANT SYSTEM AS AN ALTERNATIVE TO TAX BASED INCENTIVES TO RESEARCH-AND-DEVELOPMENT

被引：9
|
作者：
STONEMAN, P
机构：
[1] Warwick Business School, Coventry
来源：
RESEARCH POLICY | 1991年 / 20卷 / 03期
基金：
英国经济与社会研究理事会;
关键词：
D O I：
10.1016/0048-7333(91)90051-Q
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
In this paper the effectiveness of an R&D levy/grant system is considered. It is shown that in theory such a scheme can lead to increases in R&D and/or correct sub-optimal allocations to R&D in a free market economy. Operation of such a system is compared with that of a tax based incentive scheme taking account of the experience of the UK with regard to a levy/grant system used to stimulate training. © 1991.
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页码：195 / 201
页数：7
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