暨南学报(哲学社会科学版)

作者：杨志安, 胡博

单位：辽宁大学经济学院。

关键词：地方财政汲取能力,数字经济,空间溢出,门槛特征

基金：辽宁省社会科学规划基金项目“应对辽宁人口老龄化的财政政策研究\" (I22BJY055)。

以2007—2020年我国部分省、自治区、直辖市面板数据为分析对象,运用空间杜宾和面板门槛模型实证检验数字经济对地方财政汲取能力的空间效应、区位异质性以及门槛特征。研究发现:数字经济不仅能够有效提升本地政府财政汲取能力,更是能够对邻地政府财政汲取能力产生正向空间溢出效应;区域异质性检验发现,数字经济对财政汲取能力的直接效应在东、中部显著,西部不显著,空间溢出效应仅在东部显著,中、西部不显著;门槛检验发现,数字经济对财政汲取能力的影响存在显著的非线性特征,其影响随数字经济水平、财政分权程度提升呈现边际效应递增趋势。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["辽宁省社会科学规划基金项目“应对辽宁人口老龄化的财政政策研究\" (I22BJY055)。"],"article":{"keywordList_cn":["地方财政汲取能力","数字经济","空间溢出","门槛特征"],"juan":"46","zhaiyao_cn":"以2007—2020年我国部分省、自治区、直辖市面板数据为分析对象,运用空间杜宾和面板门槛模型实证检验数字经济对地方财政汲取能力的空间效应、区位异质性以及门槛特征。研究发现:数字经济不仅能够有效提升本地政府财政汲取能力,更是能够对邻地政府财政汲取能力产生正向空间溢出效应;区域异质性检验发现,数字经济对财政汲取能力的直接效应在东、中部显著,西部不显著,空间溢出效应仅在东部显著,中、西部不显著;门槛检验发现,数字经济对财政汲取能力的影响存在显著的非线性特征,其影响随数字经济水平、财政分权程度提升呈现边际效应递增趋势。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6916","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6916","articleType":"","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20231126","qi":"2","id":6916,"nian":2024,"bianHao":"1709109690596-684679744","zuoZheEn_L":"YANG Zhian, HU Bo","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2024","shouCiFaBuRiQi":"2024-02-28","qiShiYe":"88","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2024/V46/I2","lanMu_cn":"财政学","pdfSize":"1935","zuoZhe_CN":"杨志安, 胡博","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6916","title_cn":"数字经济何以赋能地方财政汲取能力——基于空间效应与门槛特征的实证分析","doi":"10.11778/j.jnxb.20231126","jieShuYe":"106","keywordList_en":["local fiscal absorption capacity","digital economy","spatial spillover","threshold characteristics"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6916","zhaiyao_en":"As the economic basis for the government to carry out activities and give full play to its functions, local fiscal absorption capacity is directly related to regional development and construction and the effect of government governance. However, at this stage, the triple pressure of “demand contraction, supply shock and expected weakening” are constantly highlighted, which makes the improvement of local fiscal absorption capacity face great difficulties. In recent years, the rapid development of all kinds of new digital formats has broken the spatio-temporal conditions on which conventional production and lifestyle depend, so that it may have an empowering effect on local fiscal absorption capacitywhile promoting economic scale and quality improvement.However, there are few studies focusing on the empowering effect of digital economy on fiscal absorption ability. Existing research on tax revenue and fiscal revenue is only one aspect of the evaluation system of fiscal absorption ability, which cannot fully reflect the health and ability of fiscal revenue absorption, and lacks the analysis of the possible spatial correlation and nonlinear relationship between them.Based on the panel data of 30 provincial-level regions in China from 2007 to 2020, this paper constructs an index system to comprehensively measure the local fiscal absorption capacity, and empirically tests the spatial effect, regional heterogeneity and threshold characteristics of the digital economy on the improvement of local fiscal absorption capacity by using the spatial Dobbin and threshold model. The results show that the digital economy not only directly empowers local fiscal absorption capacity, but also has a positive spatial spillover effect on the fiscal absorption capacity of neighboring areas. The direct effect of digital economy on fiscal absorption capacity is significant in the eastern and central regions, but notsignificant in the western region, and the spatial spillover effect is only significant in the eastern region. Metcalfe's law is established in the promotion of local fiscal absorption capacity by digital economy. The higher the development level of regional digital economy, the greater the promotion of fiscal absorption capacity. Fiscal decentralization also has a threshold effect in the relationship between the two. The higher the degree of decentralization, the greater the empowering effect of digital economy on local fiscal absorption capacity. Compared with previous literature, the possible marginal contributions of this paper are as follows.Firstly, based on the spatial matrix of different attributes such as geographical distance and economic distance, this paper identifies the spatial interaction strategy of government'sfiscal absorption between regions. Secondly, this paper builds a spatial Dobbin model to empirically test the spatial effect of digital economy empowering local finance to improve its absorptive capacity, and discuss the regional heterogeneity. Thirdly, the threshold model is constructed to test the nonlinear characteristics of digital economy's influence on fiscal absorption capacity under different levels of digital economy and fiscal decentralization, which not only expands research on fiscal effect of digital economy, but also provides new methods and perspectives for improving local fiscal absorption capacity.This paper reveals the internal logic that digital economy can enhance local fiscal absorption capacity from the perspective of spatial effect and threshold characteristics, and provides policy enlightenment for further improving the development of digital economy and realizing the coordinated improvement of local neighboring governments' fiscal absorption capacity.It is helpful for local governments to seize the development opportunity of digital economy, build high-quality and sustainable financial resources, standardize their own fiscal absorption behavior, improve the efficiency and efforts of fiscal revenue collection and management, and then better achieve stable financial operation under the triple pressure of “demand contraction, supply shock, and weakening expectations”, thus providing guarantees for regional development and government governance.","bibtexUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=BibTeX&id=6916","abstractUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/10.11778/j.jnxb.20231126","zuoZheCn_L":"杨志安, 胡博","juanUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2024","lanMu_en":"","qiUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2024/V46/I2","zuoZhe_EN":"YANG Zhian, HU Bo","risUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=Ris&id=6916","title_en":"How Digital Economy Empowers Local Fiscal Absorption Capacity: An Empirical Analysis Based on Spatial Effect and Threshold Characteristics","hasPdf":"true"},"authorNotes_cn":["杨志安、胡博,辽宁大学经济学院。"]};if(window.metaData && (!window.metaData.authorNotesCommon_cn && !window.metaData.authorNotesCorresp_cn && window.metaData.authorNotes_cn)){window.metaData.authorNotesCommon_cn = window.metaData.authorNotes_cn;}if(window.metaData && (!window.metaData.authorNotesCommon_en && !window.metaData.authorNotesCorresp_en && window.metaData.authorNotes_en)){window.metaData.authorNotesCommon_en = window.metaData.authorNotes_en;}var _nlmdtdXml = $("#article_nlmdtdXml").val();var magDir = _nlmdtdXml.replace(/\/[^\/]+$/,'');window.metaData.magDir = magDir;new mag_vue({ el: '#metaVue', //dataUrl: mag_currentQikanUrl() + '/EN/article/getRichHtmlJson.do?articleId='+$("#articleId").val(), data:window.metaData, loading:true, doTextFun:function(text){ return doDataJsonText(text); 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