The National Accounting Systems proposed by United Nations (1968, 1993) and Eurostat (1996) establish the concepts of use and make matrices and recommend that production costs of goods and services should be measured before they are conveyed to the markets (basic values). However, initial survey based use matrices are valued at purchasers’ prices and therefore, trade and transport margins and net commodity taxes matrices are needed. This paper shows the methodology used presently by the Institute of Statistics of Andalusia for constructing trade margins matrices, which is based on the use-side procedure from the ESA-95 Input-Output Manual (Eurostat, 2002). Input-output compilers may profit from reading this work.
RUEDA CANTUCHE Jose;
TITOS Antonio;
ASENSIO Marisa;
2008-11-18
Pan Pacific Association of Input-Output Studies
JRC35960
https://publications.jrc.ec.europa.eu/repository/handle/JRC35960,
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