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Using a Social Accounting Matrix for analysing institutions’ income : a case from Portugal

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A social acccounting matrix (SAM) is a tool that has specific features for conducting studies in several different areas, as well as for supporting the policy decision process. Following an application for Portugal, a SAM-based approach is adopted for studying (measuring and modelling) the impact of the introduction of a social policy measure of the increase in households’ income on the socio-economic activity of a country, and the associated institutions’ income. Numerical and algebraic versions of a SAM enable the identification of the networks of the linkages of the monetary or nominal flows measured by the national accounts and the corresponding structural features, as well as the associated multiplier effects, which are used to measure the impact on the socio-economic activity. This measurement is at a macroeconomic level, using macroeconomic aggregates and balances.

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social accounting matrix national accounts SAM-based approach social policy multiplier effects

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Citação

Santos, Susana (2018). "Using a Social Accounting Matrix for analysing institutions’ income : a case from Portugal". In Sustainability assessment and reporting, S. Gokten and P. Gokten (eds), pp 1-15. London: InTechOpen

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