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.

引用

下载

页码：195 / 201

页数：7

共 50 条

[41] LOOK AT THE WHOLE SYSTEM FOR RESEARCH-AND-DEVELOPMENT DATA
LEKAS, S
RESEARCH & DEVELOPMENT, 1987, 29 (02): : 154 - 156
[42] RESEARCH-AND-DEVELOPMENT SYSTEM IN SLOVAKIA - TRANSFORMATION OR DESTRUCTION
ZAJAC, S
EKONOMICKY CASOPIS, 1995, 43 (06): : 454 - 466
[43] The Transaction Costs of the South African Levy- Grant System for Skills Development
Lee, Gregory
AFRICAN JOURNAL OF EMPLOYEE RELATIONS, 2023, 47
[44] TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX
Hodzic, Sabina
EKONOMSKA MISAO I PRAKSA-ECONOMIC THOUGHT AND PRACTICE, 2013, 22 (02): : 397 - 416
[45] MAJOR ISSUES IN SCIENCE AND TECHNOLOGY POLICY DEFENSE RESEARCH-AND-DEVELOPMENT BUDGETS - IMPACTS ON THE OVERALL RESEARCH-AND-DEVELOPMENT SYSTEM
HOLDREN, JP
UNGER, SH
NICHOLS, RW
DUMAS, L
YOUNG, L
R&D IN FY 1988 : R&D POLICIES, BUDGETS, AND ECONOMIC COMPETITIVENESS, 1987, : 159 - +
[46] Income Tax Incentives for Research and Development in Facing Industrial Revolution 4.0
Khodhijah, Sekar A. N.
Setyowati, Milla S.
VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, 2019, : 11604 - 11613
[47] RESEARCH AND DEVELOPMENT, TAX INCENTIVES AND THE STRUCTURE OF PRODUCTION AND FINANCING - BERNSTEIN,JI
BOSWORTH, DL
RESEARCH POLICY, 1988, 17 (05) : 312 - 313
[48] THE USE OF ADVANCED MANAGEMENT-TECHNIQUES IN RESEARCH-AND-DEVELOPMENT
WATTS, KM
HIGGINS, JC
OMEGA-INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, 1987, 15 (01): : 21 - 29
[49] GOING GLOBAL - THE USE OF ICT NETWORKS IN RESEARCH-AND-DEVELOPMENT
HOWELLS, JR
RESEARCH POLICY, 1995, 24 (02) : 169 - 184
[50] PRODUCT LINE REJUVENATION BY THE USE OF CONTRACT RESEARCH-AND-DEVELOPMENT
DALE, R
ELECTRONICS AND POWER, 1986, 32 (05): : 394 - 395

← 1 2 3 4 5 →