We show that the optimality of the quality - related r & d subsidy depends on the taste distribution among domestic consumers : the government should subsidize ( tax ) the high - quality domestic firm ' s quality - related r & d activity if the variance of this distribution is small ( large ) 我们设立一个简单的垂直产品差异模型，假设外国厂商之产品品质为外生既定，探讨本国在福利极大化目标下如何藉由品质研发补贴政策以影响厂商之产品品质选择。
