数字经济发展能否促进城市财政收入增加——基于经验的假说与检验  

Can the Development of Digital Economy Promote Local Fiscal Revenue?Empirical Hypothesis and Testing

作　　者：吕一清[1] 石晓恬 LYU Yi-qing;SHI Xiao-tian(School of Economics,Sichuan University,Chengdu 610065;Center for China Fiscal Development,Central University of Finance and Economics,Beijing 102206)

机构地区：[1]四川大学经济学院,成都3610065 [2]中央财经大学中国财政发展协同创新中心,北京102206

出　　处：《软科学》2024年第7期64-70,共7页Soft Science

基　　金：国家社会科学基金项目(22AZD120);国家统计局重点项目(2022LZ18);四川省科技计划项目(2023JDR0097)。

摘　　要：利用2011-2019年中国城市面板数据,探讨了数字经济发展对城市财政收入的影响及其作用机制,并讨论了数字经济对城市财政收入的空间溢出效应。研究表明:数字经济水平的提升显著增加了地方财政收入,通过稳健性检验该研究结论仍然成立;机制检验表明,数字经济通过提高创新水平、促进产业结构升级的路径增加地方财政收入;数字经济对地方财政收入的影响存在显著的区域异质性和非线性特征,西部城市受数字经济的促进效果最强,数字经济对城市财政收入的影响呈倒“U”型关系;同时,一地数字经济发展会对周边城市财政收入带来负向影响。Based on the panel data of China from 2011 to 2019,this paper discusses the influence of digital economy development 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 revenue has regional heterogeneity and non-linear characteristics,the western cities are the most promoted by the digital economy,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.

关 键 词：数字经济 城市财政收入 产业结构 空间溢出效应 

分 类 号：F49[经济管理—产业经济] F812.41