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Matriz de Contabilidad Social Tributaria 1997
[A 1997 Tax Social Accounting Matrix For Colombia]


  • Guzman, Oscar E
  • Prada, Sergio I


This paper documents the features of a 1997 Social Accounting Matrix (SAM) with emphasis on tax accounts for Colombia. We present four different formats according to different definitions of the Good and Services Account: (i) product-product, (ii) activity-product, (iii) use and supply tables separated, and (iv) multiplier-analysis oriented. Using the latter we compare the impact of three identical exogenous shocks over three key sectors of the Colombian economy in 1997: the coffee sector, the oil sector and the gross fixed capital formation account. We find that the most beneficial shock regarding household income and government revenues comes from an exogenous shock on the coffee sector.

Suggested Citation

  • Guzman, Oscar E & Prada, Sergio I, 2002. "Matriz de Contabilidad Social Tributaria 1997
    [A 1997 Tax Social Accounting Matrix For Colombia]
    ," MPRA Paper 19720, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:19720

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    Cited by:

    1. Claudio R. Kart E., 2004. "How Can Tax Policies and Macroeconomic Shocks Affect the Poor? A Quantitative Assessment Using a Computable General Equilibrium Framework for Colombia," Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 450-519, Diciembre.
    2. Andrés M. Velasco & Camilo A. Cárdenas Hurtado, 2015. "A Macro CGE Model for the Colombian Economy," BORRADORES DE ECONOMIA 012426, BANCO DE LA REPÚBLICA.

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    JEL classification:

    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods


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