utility function and income constraint conditions, and examines its impact on the total consumption and consumption structure of residents' households. In the empirical analysis section, this paper innovatively uses the number of judicial case documents obtained through web crawler technology as a metric to measure the degree of judicial protection strengthening, and combines the micro-survey data from the China Family Income Project (CHIP) for testing.

more, the positive promotion effect on development-type consumption is significantly stronger than that on survival-type consumption, demonstrating a "quality improvement" effect. This effect is particularly pronounced in the samples of urban households, debt-free households, and highly educated households. The influence mechanism of strengthening judicial protection is primarily reflected in two aspects: First, it reduces potential transaction costs and mitigates their impact on income constraints; second, it decreases residents' risk aversion and increases their marginal propensity to consume.    

    In response to the current bottleneck in the growth of export product quality faced by enterprises and the prominent advantage of China's super large market, this paper characterizes the super large market with domestic market potential and places it in a unified analysis framework with the quality of enterprise export products. Using micro enterprise data from 2001 to 2015, we deeply explore the relationship between domestic market size and enterprise export product quality.

     The results show that super large-scale market advantages can significantly promote enterprises to improve the export product quality. Mechanism test finds that technology spillover, input sharing, and differentiated product competition promote export product quality upgrading. Heterogeneity analysis reveals that super large-scale market advantages mainly promotes the upgrading of product quality in general trade and non-state-owned enterprise exports. We also find that super large-scale market advantages not only helps to improve the quality of new and old products within enterprises, but also promotes the overall upgrading of export product quality in the industry through the reallocation effect of existing enterprise resources and the exit effect of enterprises. Super large-scale market advantages can not only promote the upgrading of export product quality of enterprises in this industry, but also drive the upgrading of export product quality of enterprises in upstream and downstream industries through industry correlation effects. These confirm that super large-scale market advantages can become a driving force for improving the quality of exported products.

    The marginal contributions of this paper are mainly as follows: First, In the framework of Hallak and Sivadasan (2009)product quality heterogeneity model, three characteristics reflecting super large-scale market advantages, namely technological spillover, input sharing, and differentiated product competition, are introduced into the model to reveal the internal mechanism of the impact of domestic super large market size on the upgrading of export product quality of enterprises from a theoretical perspective. This has not been considered in previous research on the relationship between domestic market demand and enterprise exports. Second, based on the definition of export binary margin by Amurgo Pacheco and Pierola (2008) and the dynamic decomposition method by Melitz and Polanec (2015), this paper further explores the path of enhancing the quality of exported products by enterprises through super large-scale market advantages from the perspective of the reallocation of new and old products within enterprises and resources between enterprises. This provides empirical evidence to answer which products and enterprises will benefit from super large-scale market advantages. Third, existing research on the size of the domestic market mostly focuses on the same industry, without considering the correlation effects between industries. In this regard, this article uses the input-output table between domestic industries to construct the domestic market potential of upstream and downstream industries, and explores the role of the super large-scale market advantages from the perspective of industry correlation. This article not only considers the market size level available within the industry, but also takes into account the economies of scale effects brought about by input-output linkages between different industries.

(LTBs) in 2018 marked a substantial shift in the tax enforcement system. In this study, we interpret the merger of the STB and LTBs as a "quasi-natural experiment" to examine its impact on corporate digital transformation within Chinese firms. Using micro-level data of A-share listed firms in China covering the period from 2014 to 2021, this research investigates whether and how this merger influenced corporate digital transformation.

    The baseline regression results demonstrate that the merger of the STB and LTBs has significantly promoted corporate digital transformation, suggesting that an integrated tax enforcement framework can stimulate firms to engage in digital initiatives. The research sample satisfies the parallel trend assumption. The conclusions remain valid after remeasuring the dependent variable, excluding other contemporaneous shocks, conducting placebo tests, and performing other robustness tests. This promotion effect can be attributed to the interplay of the "taxation effect" "governance effect" and "innovation effect" stemming from the merger of the STB and LTBs. First, the merger of the STB and LTBs can increase corporate tax burdens, creating a "taxation effect" that could hinder corporate digital transformation. Second, the merger of the STB and LTBs can alleviate corporate financing constraints, generating a "governance effect" that promotes digital transformation. Third, the merger of the STB and LTBs can drive corporate innovation, producing an "innovation effect" that further promotes digital transformation. Overall, the positive impacts associated with the "governance effect" and "innovation effect" outweigh the adverse implications of the "taxation effect". Heterogeneity analysis reveals significant differences in the promotion effect of digital transformation across different types of firms and regional contexts. Specifically, the merger's impact is more pronounced for firms located in provinces with traditionally lower levels of tax enforcement intensity and economic development. Additionally, hightech firms benefit disproportionately from the merger, likely due to their greater propensity for innovation and adaptability to new digital tools. These findings underscore the varying degrees to which firms, depending on their sector and geographic location, respond to shifts in regulatory environments.

    By shedding light on these mechanisms, our research offers empirical insights into the complex interplay between tax enforcement reforms and corporate digital strategies. The findings suggest that the merger of the STB and LTBs serves as a catalyst for overcoming common digital transformation obstacles, effectively addressing challenges such as the "unable to transition" "cannot transition" and "hesitant to transition" faced by many Chinese firms. This study not only contributes to the literature on tax policy and corporate behavior but also provides practical implications for policymakers seeking to foster digital innovation in the corporate sector. Through the empirical insights generated, this research underscores the economic and operational implications arising from the merger of the STB and LTBs, with potential policy relevance for other economies considering similar tax reforms.

manufacturing listed companies from 2011 to 2020, combined with Cox PH model by setting interesting events according to the systematic differences in survival probability at different stages of the enterprise life cycle, this article examines how digital transformation improves the survival probability of enterprises.

    Our results indicate that choosing digital transformation can significantly increase the likelihood of enterprises entering the mature stage, thereby increasing their survival probability, and the survival of the fittest logic at the enterprise level is established. The faster a company achieves digital transformation compared to its peers, the higher the likelihood of entering a mature stage, and the more significant the effect of digital transformation on improving survival probability. Mechanism testing found that the survival of the fittest strategy mainly works through innovation paths and paths that expand the boundaries of enterprises, and the effect of efficiency paths during the sample period is not yet significant. Of course, the survival perfor‐mance of digital transformation is affected by the digital investment costs and financing capabilities of enterprises. Digital transformation mainly plays a positive role in improving the survival probability of enterprises with low financing constraints,while its effect is limited for enterprises with high financing constraints.