Methodology for a comparison between intermediate costs from tax-source and from national accounting
AbstractThis paper deals with the possibilities of reconciliation that might be done between intermediate consumption calculated from business tax return and data from national accounts. This study has been carried out both in France, based on data from direct taxes, and in Italy, based on data from VAT (value added taxes). Many issues raised by the comparison of intermediate consumption of various activities in both approaches are here examined in a quite detailed manner. The potential interest of this study is double. On the one hand, it lights up the possibilities of using tax-source in order to evaluate intermediate consumption in national accounts. From this point of view, it allows to focus on some difficulties that may contribute to adjust further work. On the other hand, the issue of gaps analysis as regards business overstatement of their costs is considered. At a sufficient aggregated level, intermediate consumption from tax-source proved to be quite systematically higher than the one obtained from national accounts statistics. But results must be analysed very cautiously because methological difficulties and data processing are important, especially in the french case.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Institut National de la Statistique et des Etudes Economiques, DESE in its series Documents de Travail de la DESE - Working Papers of the DESE with number g2001-12.
Date of creation: 2001
Date of revision:
intermediate consumption; national accounts; input-output table; business accounts; tax-source;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statistics
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (D3E).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.