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.