The 1997 Social Acounting Matrix (SAM) for Colombia has an activities-commodities structure, characterized by 60 sectors and commodities; ten households; seven types of labor factors; 26 types of taxes and subsidies on production, 22 tax ranges and subsidies on products; one category for direct income taxes and another category entitled other taxes. In particular, the documentation contains a full description of the Micro SAM for Colombia explaining the procedure implemented for the dissagregation of taxes, the dissagregation of the production and commodity accounts and the dissagregation of employment.
The Colombia SAM was prepared by Fabio Sánchez and Gustavo Hernandez of the Universidad de los Andes and Departamento Nacional de Planeacion de Colombia, respectively. The documentation was prepared by Fabio Sánchez and María Fernanda Prada of the Universidad de los Andes. The SAM was prepared as part of the UNDP project Is trade liberalization good for Latin America’s poor?. The data have been made available and documented by the authors and IFPRI under the sponsorship of the World Bank.
Colombia: Social Accounting Matrix, 1997. 2005. Washington, D.C.: International Food Policy Research Institute (IFPRI) (datasets).