Raouf, Mariam

Randriamamonjy, Josée

Engelke, Wilfried

Kebsi, Tarek Al

Tandon, Sharad A.

Wiebelt, Manfred

Breisinger, Clemens

A Social Accounting Matrix (SAM) is a representation of an economy that shows the circular flow of all transfers and real transactions between sectors and institutions. The SAM, which is a square matrix, describes the flows of incomes from activities, taking the form of factor remunerations, that are consequently received by the households for consumption on goods and services. The accounts in the SAM are the production activities, commodities, institutions, and factors of production. According to data availability, the production activities can be further disaggregated to include more detailed information on sub-sectoral or regional production. Similarly, the factors of production could be differentiated by the level of skills or the location of employment. Households can be disaggregated by income quintiles or by rural and urban residence.

Tandon, Sharad A.

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