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El marco del SEC95 y las matrices de contabilidad social: España 1995



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.

Suggested Citation

  • M. Alejandro Cardenete & Ferran Sancho, 2004. "El marco del SEC95 y las matrices de contabilidad social: España 1995," Economic Working Papers at Centro de Estudios Andaluces E2004/03, Centro de Estudios Andaluces.
  • Handle: RePEc:cea:doctra:e2004_03

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    Cited by:

    1. Francisco J. André & Manuel Alejandro Cardenete, 2005. "Multicriteria Policy Making. Defining Efficient Policies in a General Equilibrium Model," Economic Working Papers at Centro de Estudios Andaluces E2005/04, Centro de Estudios Andaluces.

    More about this item


    Social Accounting Matrix; National Accounts; Input-Output Tables; Applied General Equilibrium Models.;

    JEL classification:

    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis

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