Can the Development of Digital Economy Promote Local Fiscal Revenue?Empirical Hypothesis and Testing
Based on the panel data of China from 2011 to 2019,this paper discusses the influence of digital economy devel-opment on urban fiscal revenue and its mechanism and examines the spatial spillover effect of digital economy on urban fiscal revenue.The results show that the digital economy has significantly increased local fiscal revenue,and the conclusion is still valid based on the robustness test.The mechanism test shows that the digital economy can increase local fiscal revenue by improving innovation and promoting industrial structure upgrading.The influence of the digital economy on local fiscal reve-nue has regional heterogeneity and non-linear characteristics,the western cities are the most promoted by the digital econo-my,and the influence of the digital economy on local fiscal revenue is inverted"U".At the same time,the development of digital economy in one place will adversely affect the fiscal revenue of surrounding areas.
digital economylocal fiscal revenueindustrial structurespatial spillover effect
NETL
NSTL
万方数据
