税收、补贴与R&D活动的两面性

探讨了溢出水平、吸收能力与税收、补贴变量之间的关系,其结果显示:当溢出水平较低时,不论吸收能力的强度如何,政府选择对R&D投入进行征税;当溢出程度处于中间水平时,如果吸收能力较弱,政府选择对R&D投入进行征税,反之进行补贴;当溢出水平非常高时,如果吸收能力较强,政府补贴力度应加大;创新产出的补贴率与溢出水平、吸收能力正相关。总之,政府有必要根据溢出水平、吸收能力的强弱选择税收与补贴工具以及实施力度,有效地解决R&D失灵问题。

The Two Faces of R&D Activities and Tax and Subsidy Policies

This paper discusses the relationship of R&D spillover and absorptive capability and tax and subsidy tools,and the results show,when the spillover is very low,government will carry out the subsidy on the R&D expenditure,whether the strength of the absorptive capability is high or low;when the spillover is medium,if the absorptive capability is weak,government will carry out the tax on the R&D expenditure,otherwise government will carry out the subsidy on the R&D expenditure;when the spillover is high,if the absorptive capability is strong,the strength of the subsidy is big.All in all,government should carry out its tax and subsidy polices according to the degree of spillover and the strength of absorptive capability,so as to effectively solve the market failure.