数字经济赋能城市税收OACHSSCD
How Does the Digital Economy Affect Urban Tax Revenue?Based on the Dual Perspectives of Industrial Structure and Employment Level
基于2011-2023年中国265个城市面板数据,实证检验数字经济发展对地方政府税收的重要影响及其微观机制.结果表明,数字经济发展对城市税收有积极影响,该结论在控制内生性问题和进行一系列稳健性检验后依然成立,异质性结果显示该影响效应主要通过增值税和个人所得税体现,且在大城市和外商投资程度较低城市更明显.机制分析验证了数字经济通过推动产业结构调整和就业水平提升双重路径促进地方政府税收增长.进一步分析表明随着数字经济发展程度加深,其对城市税收的促进作用呈非线性递增趋势.本文的研究结论为拓展地方税源,推动新一轮财税体制改革提供了有益的经验依据.
Based on panel data of 265 cities in China from 2011 to 2023,this paper empirically examines the significant impact of digital economy development on local government tax revenue and its micro-mechanisms.The results show that the development of the digital economy is conducive to increasing urban tax revenue.This conclusion remains valid after controlling for endogeneity issues and conducting a series of robustness tests.Moreover,this effect is mainly reflected in value-added tax and personal income tax and is more pronounced in large cities and cities with a lower degree of foreign direct investment(FDI).Mechanism analysis indicates that the digital economy significantly increases local government tax revenue through the dual paths of promoting industrial structure adjustment and improving employment levels.Further analysis reveals that as the digital economy develops more deeply,its promoting effect on urban tax revenue shows a non-linear increasing trend.
张自然;袁媛
中国社会科学院 经济研究所,北京 100836中国社会科学院大学 经济学院,北京 102488
管理科学
数字经济地方税收产业结构就业水平外商投资
digital economylocal tax revenueindustrial structureemployment levelforeign direct investment
《经济与管理》 2026 (3)
11-20,10
国家社会科学基金重点项目(24AZD074)
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