Table 1 The structure social accounting... | Emerald Publishing

Table 1

The structure social accounting matrix

	Commodities (1, …, i)	Activities (1, …, j)	Primary factors (L, K)	Taxes on output	Taxes on activities and VA	Private institutional sectors (1,…,h)	Government (g)	Taxes on Income	Capital formation	Rest of the world
Commodities (1, …, i)		Intermediate consumption				Final Consumption of private institutional sectors	Public consumption		Gross Investment	Exports
Activities (1, …, j)	Make
Primary factors (L, K)		Value added at factor cost								Value added from RoW
Taxes on output	Taxes
Taxes on activities and VA		Taxes
Private institutional sectors (1,…,h)			Primary income from productive activities			Transfers from/to institutional sectors				Transfers from the rest of the world
Government (g)			Primary income from productive activities	Income from taxes on output and activities		Transfers from/to institutional sectors		Receipts from income taxes		Transfers from the rest of the world
Taxes on income						Taxes on income paid
Capital formation						Private saving	Public saving			Net borrowing
Rest of the world	Imports		Primary income to the Rest of the World			Transfers to the Rest of the World

	Commodities (1, …, i)	Activities (1, …, j)	Primary factors (L, K)	Taxes on output	Taxes on activities and VA	Private institutional sectors (1,…,h)	Government (g)	Taxes on Income	Capital formation	Rest of the world
Commodities (1, …, i)		Intermediate consumption				Final Consumption of private institutional sectors	Public consumption		GrossInvestment	Exports
Activities (1, …, j)	Make
Primary factors (L, K)		Value added at factor cost								Value added from RoW
Taxes on output	Taxes
Taxes on activities and VA		Taxes
Private institutional sectors (1,…,h)			Primary income from productive activities			Transfers from/to institutional sectors				Transfers from the rest of the world
Government (g)			Primary income from productive activities	Income from taxes on output and activities		Transfers from/to institutional sectors		Receipts from income taxes		Transfers from the rest of the world
Taxes on income						Taxes on income paid
Capital formation						Private saving	Public saving			Net borrowing
Rest of the world	Imports		Primary income to the Rest of the World			Transfers to the Rest of the World

Source(s): Ahmed et al. (2023)