Munich Personal RePEc Archive

Matriz de Contabilidad Social Tributaria 1997

Guzman, Oscar E and Prada, Sergio I (2002): Matriz de Contabilidad Social Tributaria 1997.


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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.

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