摘要
企业R&D活动溢出为研究R&D补贴提供了研究范式。在目前政府征收大量扭曲性税收制度下,本文又引入企业边际所得税税率、企业从事R&D活动的税收灵敏度以及政府公共资金边际成本三个重要参数,建立模型框架,以净社会福利最大化为标准,采用成本收益分析方法,研究政府对企业R&D投入的最优补贴率。
The spillover effects from a firm＇s research and development （R＆D） activities provide a rationale for R＆D subsidy. When governments finance their activities through distortionary, which is almost always the case, this paper provides a framework for incorporating the marginal income tax rate, the tax sensitivity of R＆D spending, and the government＇s marginal cost of public funds in the evaluation of governmental R＆D incentive programs based on cost-benefit analysis.
出处
《上海管理科学》
CSSCI
2013年第5期73-76,共4页
Shanghai Management Science
基金
教育部人文社会科学研究规划基金项目(11YJA630072)
关键词
R&D
补贴
成本收益
溢出
Research and Development
Subsidy
Cost-Benefit Analysis
Spillover
