Elaboración de una matriz de contabilidad social a través del métodod de entropía cruzada: 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 nonlinear program with the usual account budgetary restrictions plus specific aggregate restrictions. In this paper, we display an aggregate version of the SAM. Finally we apply the hypothetical extraction method to detect keysectors, using the new SAMESP95 presented and the TIOESP95, comparing the results obtained.