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. 2022 Aug 5;29(5):1321–1347. doi: 10.1007/s10797-022-09746-w

Table 2.

Extent of targeting: Subsidy by decile relative to top decile

Ratio for decile d / Ratio for top decile
1 2 3 4 5 6 7 8 9 10
d=
Subsidy / Cash Flow Loss
Participants 15.2 5.1 3.5 2.6 2.5 2.1 1.7 1.5 1.3 1.0
All firms 2.4 1.1 1.0 0.9 1.1 1.2 1.2 1.1 1.1 1.0
Subsidy / Total Costs
Participants 16.1 9.1 6.3 4.3 3.1 2.5 2.0 1.7 1.4 1.0
All firms 3.9 2.6 2.1 1.7 1.5 1.4 1.3 1.3 1.2 1.0
Subsidy / Liquidity
Participants 12.3 8.2 5.3 3.0 2.4 2.0 1.8 1.6 1.3 1.0
All firms 1.4 1.3 1.2 1.0 1.0 1.1 1.1 1.2 1.2 1.0

For each denominator D (predicted cash flow loss, total costs, and liquidity) and each decile d, we calculate the mean subsidy-to-D ratio among firms in that decile: (S/D)d. We then divide this by the analogous ratio in the top decile: (S/D)10. (S/D)d/(S/D)10>1 implies that smaller firms receive more fiscal support than top-decile firms, as a proportion of D. We report these comparisons for both SI participant firms and for the full sample of firms. The ratios S/D are winsorized within each decile at the 5 th and 95 th percentiles (before constructing the participants-only sample). The calculation of the simulated subsidy is described in Sect.3.2.1. Predicted cash flow loss, costs, and liquidity are defined in Sect. 2