El marco del SEC95 y las matrices de contabilidad social: España 1995
M. Alejandro Cardenete
The goal of this paper is to present a Social Accounting Matrix (SAM) of the Spanish economy for 1995, following the trend to expand Input-Output Tables into a SAM, as SEC95 suggests. We have used available data from the National Income and Product Accounts, the latest Input-Output Table with a symmetric presentation for 1995, and other data sources to build a comprehensive square matrix of data flows for a given account classification. To build the SAM a transformation of original data at basic prices to purchase prices has been needed. This SAM presents a greater dissagregation of taxes that the originally published data. Because of the transformation into purchase prices, a balancing method has been needed to adjust rows and columns. We have used a flow Cross Entropy method solved as a non-linear program with the usual account budgetary restrictions plus specific aggregate restrictions.
Social Accounting Matrix, National Accounts, Input-Output Tables, Applied General Equilibrium Models.
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