The spatial spillover effect of digital economy on regional tax Revenue: An empirical study based on the decay boundary and spillover path

Using Chinese provincial panel data from 2012 to 2022 and constructing a Spatial Durbin Model for empirical analysis, the development of the digital economy not only effectively promotes the growth of local tax revenues but also generates positive spatial spillover effects on tax revenues in neighboring regions. Further analysis reveals that the spatial spillover effects exhibit the characteristic of gradually attenuating as geographical distance continuously increases, and when the geographical distance exceeds 500 km, the spillover effects cease to be significant. Path analysis indicates that the development of the technology market and foreign capital inflow were the main pathways through which the digital economy achieves spatial spillover. Heterogeneity analysis shows that the promotional effect of the digital economy on regional tax revenues exhibits distinct heterogeneous characteristics across three dimensions: innovation capacity, tax types, and policy timing.