Variable description.

The digital economy provides a new path to promote industrial structure upgrading. Using panel data from 2011 to 2020 for 85 resource-based cities in China, this paper empirically investigates the impact of the digital economy on industrial structure upgrading and the primary mechanism. The results show that the digital economy is conducive to promoting industrial structure upgrading in resource-based cities, and innovation is the primary mechanism of action. According to the different stages of resource development, we classify resource-based cities into growth, maturity, decline, and regeneration cities, and we further analyze the heterogeneous influence. In terms of influence degree, the digital economy has a more prominent role in promoting industrial structure upgrading in resource-exhausted cities. In addition, we also found that the closer to the provincial capital city, the more pronounced the promotion of the digital economy to the industrial structure upgrading.