{"title":"Wage Subsidies, Slack Resources and Behavioural Additionality: Evidence from Universities","authors":"André Spithoven, Elena Phalet","doi":"10.1057/s41307-024-00357-0","DOIUrl":null,"url":null,"abstract":"<p>We examine the behavioural additionality effects of a wage subsidy in the form of a tax cut on R&D personnel's wages in a population of universities. How does university management use this wage subsidy? The wage subsidy is welcomed by universities as additional slack resources which are free to be used by university management. Its use depends on its degree of absorption and on it generates specific behavioural additionality effects. Wage subsidy resources are initially unabsorbed slack but over time increasingly function as absorbed slack because of the continuity and predictability of these resources. Different types of behavioural additionalities are generated at different impact levels. We find that initiatives at the organisational level are funded with absorbed slack, while initiatives at the project level are likely to be carried out with unabsorbed slack. The paper contributes to discussing slack resources in a non-profit setting and adds to the conceptual elucidation of behavioural additionality.</p>","PeriodicalId":47327,"journal":{"name":"Higher Education Policy","volume":"93 1","pages":""},"PeriodicalIF":1.7000,"publicationDate":"2024-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Higher Education Policy","FirstCategoryId":"95","ListUrlMain":"https://doi.org/10.1057/s41307-024-00357-0","RegionNum":3,"RegionCategory":"教育学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"EDUCATION & EDUCATIONAL RESEARCH","Score":null,"Total":0}
引用次数: 0
Abstract
We examine the behavioural additionality effects of a wage subsidy in the form of a tax cut on R&D personnel's wages in a population of universities. How does university management use this wage subsidy? The wage subsidy is welcomed by universities as additional slack resources which are free to be used by university management. Its use depends on its degree of absorption and on it generates specific behavioural additionality effects. Wage subsidy resources are initially unabsorbed slack but over time increasingly function as absorbed slack because of the continuity and predictability of these resources. Different types of behavioural additionalities are generated at different impact levels. We find that initiatives at the organisational level are funded with absorbed slack, while initiatives at the project level are likely to be carried out with unabsorbed slack. The paper contributes to discussing slack resources in a non-profit setting and adds to the conceptual elucidation of behavioural additionality.
期刊介绍：
Higher Education Policy is an international peer-reviewed and SSCI-indexed academic journal focusing on higher education policy in a broad sense. The journal considers submissions that discuss national and supra-national higher education policies and/or analyse their impacts on higher education institutions or the academic community: leadership, faculty, staff and students, but also considers papers that deal with governance and policy issues at the level of higher education institutions. Critical analyses, empirical investigations (either qualitative or quantitative), and theoretical-conceptual contributions are equally welcome, but for all submissions the requirement is that papers be embedded in the relevant academic literature and contribute to furthering our understanding of policy.
The journal has a preference for papers that are written from a disciplinary or interdisciplinary perspective. In the past, contributors have relied on perspectives from public administration, political science, sociology, history, economics and law, but also from philosophy, psychology and anthropology. Articles devoted to systems of higher education that are less well-known or less often analysed are particularly welcome.
Given the international scope of the journal, articles should be written for and be understood by an international audience, consisting of researchers in higher education, disciplinary researchers, and policy-makers, administrators, managers and practitioners in higher education. Contributions should not normally exceed 7,000 words (excluding references). Peer reviewAll submissions to the journal will undergo rigorous peer review (anonymous referees) after an initial editorial screening on quality and fit with the journal''s aims.Special issues
The journal welcomes proposals for special issues. The journal archive contains several examples of special issues. Such proposals, to be sent to the editor, should set out the theme of the special issue and include the names of the (proposed) contributors and summaries of the envisaged contributions. Forum section
Occasionally, the journal publishes contributions – in its Forum section – based on personal viewpoints and/or experiences with the intent to stimulate discussion and reflection, or to challenge established thinking in the field of higher education.
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