A 1995 Social Accounting Matrix (SAM) for Uruguay

International Food Policy Research Institute. 2005. A 1995 Social Accounting Matrix (SAM) For Uruguay. Washington, DC: International Food Policy Research Institute. http://hdl.handle.net/1902.1/11318. Harvard Dataverse. Version 1.

Following the second half of the 80's and all along the 90's, significant changes occurred in the Uruguayan economy, rendering previously constructed SAMs unsuitable for use in economic analysis. The task of building a new SAM was undertaken as a follow-up of the estimation of an input-output table (IOT95) at the Centro de Investigaciones Económicas (CINVE) with 1995 data. Starting from the IOT95, the SAM95 aggregated the 51 activity sectors available in the former into 21 activity sectors. The same number of commodities was considered. Value added was decomposed in two labor categories (skilled and unskilled labor), capital and indirect taxes. Private consumption was decomposed in four household categories, according to the labor characteristics of the head of the household: a) wage or salary earners, b) self-employed workers, c) employers, d) others (mainly, retired). The rest of final demand remains the same as in IOT95 (government consumption, savings-investment, stock variations and rest of the world). Rows and columns were added for different types of taxes: indirect taxes on domestic commodities, indirect taxes on imports, export taxes, tariffs, and social security contributions.