SORT 41 (2) July-Decembe 2017, 319-346 DOI: 10.2436/20.8080.02.62
Es ima ing egional social accoun ing ma ices
o analyse u al de elopmen
Al edo Maina -Causap´e1,Jos´e Manuel Rueda-Can uche2,∗,
M. Alejand o Ca dene e3,4, Pa icia Fuen es-Sagua 2,M.Ca menDelgado
3,
Fabien San ini4,S´ebas ien Ma y5and Se gio G´omez y Paloma4
Abs ac
This pape has wo complemen a y objec i es: on he one hand, i in oduces he EURO me hod
o he es ima ion o ( egional) Social Accoun ing Ma ices. This me hod is widely used by Eu os a
o he es ima ion o missing na ional Supply, Use and Inpu -ou pu ables bu i has no been used
be o e wi hin he con ex o social accoun ing ma ices o o egional s a is ics and/o egional
impac analyses. On he o he hand, his wo k discusses he possibili y o p oducing non-su ey-
based egional Social Accoun ing Ma ices ha may e en ually allow he use o ca y ou impac
analyses such as hose o u al de elopmen policies, among o he s. The analysis is ca ied ou
o 12 selec ed Eu opean egions based on clus e s.
MSC: 97K80.
Keywo ds: Social accoun ing ma ices, u al de elopmen , Eu opean egions, impac analysis.
1. In oduc ion
Social Accoun ing Ma ices (SAMs) a e da ase s comp ising economic ansac ions ha
allow he ex ac ion o in o ma ion on he di e en economic agen s such as p oduc-
e s, consume s, he go e nmen and he o eign sec o , as well as on he beha iou o
p oduc i e ac o s and ins i u ions. They comple e he in o ma ion p o ided by inpu -
ou pu ables. A Social Accoun ing Ma ix can be de ined (in a simpli ied o m) as an
ex ension o an inpu -ou pu able wi h a mo e disagg ega ed s uc u e o expendi u es
∗Co esponding au ho . Eu opean Commission, DG Join Resea ch Cen e. Edi . Expo, C/Inca Ga cilaso, 3. 41092
Se ille (Spain). JoseM.RCan [email protected] opa.eu
1Depa men o Applied Economy III, Uni e si y o Se ille (Spain).
22 Depa men o Economics, Quan i a i e Me hods and Economic His o y, Uni e si y Pablo de Ola ide, Se ille
(Spain).
3Depa men o Economics, Uni e sidad Loyola Andaluc´ıa, (Spain).
4School o Managemen and Business, Uni e sidad Au ´onoma de Chile, (Chile).
5Depa men o Economics, D iehaus College o Business DePaul Uni e si y, Loop Campus, Chicago IL 60604,
USA.
No e: The iews exp essed a e pu ely hose o he au ho and may no in any ci cums ances be ega ded as s a ing
an o icial posi ion o he Eu opean Commission.
Recei ed: Ma ch 2017
Accep ed: July 2017
320 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
and income, in eg a ing he ela ionships be ween ins i u ional sec o s, es ima ed wi h
in o ma ion om na ional accoun ing sys ems. In his way, he objec i e o closing he
ull economic low is achie ed. Thus, a SAM is a consis en amewo k o ga he ing na-
ional income da a, p oduc accoun s, inpu -ou pu ables, e lec ing he mone a y lows
among ins i u ions. The e o e, a SAM is a ma ix ep esen ing in a comp ehensi e, lex-
ible and disagg ega ed way all he ansac ions o a socio-economic sys em. I e lec s
he p ocess o income gene a ion by ac i i ies, o p oduc ion, and he dis ibu ion and
edis ibu ion o income be ween ins i u ional g oups (Pya and Round, 1985; Pya and
Tho becke, 1976). Figu e A1 in Annex 1 shows he s anda d s uc u e o a SAM.
The in e es in SAMs is based on he ac ha hey illus a e he p oduc ion ela ion-
ships be ween he economic sec o s as well as he ansac ions ha ake place among
he di e en ins i u ions o a ce ain economic sys em in e ms o e enues o expenses.
Besides hei s a is ical in e es , which enables us o close he ci cula low o income,
SAMs ha e become a use ul ool o e alua ion o policy in e en ions in na ional o
egional amewo ks. In his sense, i is in e es ing o ha e egional SAMs o be able o
analyse he e ec and impac o egional de elopmen policies, especially in u al a eas.
Bu he di icul y o ob aining da abases o his pu pose is an impo an obs acle ha
we a emp o o e come wi h he me hodology p esen ed he e.
Mo eo e , i is possible o ca y ou a comple e analysis o he p oduc i e s uc u e
o he economy and o ob ain a gene al pe spec i e o changes ha migh occu in he
e en o any shock (e.g. key sec o s). Below, we p esen he app oach used o ob aining
12 NUTS 3 le el1 egional SAMs. The es ima es o he NUTS 3 SAMs a e ob ained
using a wo-s ep p ocess:
1. Inpu -ou pu amewo ks a e egionalised (i.e. Supply, Use and Symme ic ables)
om he NUTS 1 egions o coun ies conce ned, using he EURO me hod (Beu el,
2002, 2008; Eu os a , 2008; Temu shoe and Timme , 2011; Valde as e al., 2016).
2. The NUTS 3 SAM es ima ion is calcula ed using he egionalised SUT and some
addi ional in o ma ion o p oduce he inpu -ou pu ables.
Rega ding policies, he Ru al De elopmen Policy, o en e e ed o as Pilla 2, has
become one o he mos signi ican elemen s o he Common Ag icul u al Policy (CAP),
ep esen ing close o one hi d o he o al CAP budge . Be o e in eg a ion o lexibili y
be ween pilla s and o he adjus men s, he amoun dedica ed o u al de elopmen poli-
cies o e he inancial pe iod o 2014-2020 is likely o each EUR 95 billion ou o a
o al o EUR 348 billion o bo h pilla s o he CAP (27% o he o al). In ecen yea s,
1.NUTS: Nomencla u e o Te i o ial Uni s o S a is ics. The NUTS classi ica ion is a hie a chical sys em o di-
iding up he economic e i o y o he EU o he pu pose o socio-economic analyses o he egions: NUTS 1: majo
socio-economic egions; NUTS 2: basic egions o he applica ion o egional policies; NUTS 3: small egions o spe-
ci ic diagnoses. The NUTS 2013 classi ica ion is alid om 1 Janua y 2015 and lis s 98 egions a he NUTS 1 le el, 276
egions a he NUTS 2 le el and 1,342 egions a he NUTS 3 le el.
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 321
se e al esea ch p og ammes, scien i ic pape s and policy epo s ha e looked a ways o
assess he impac s o Pilla 2 a coun y and egional le els. The Eu opean Commission
and he Membe S a es ca y ou pe iodic ex an e, mid- e m and ex pos e alua ion o
he u al de elopmen policy and o he Ru al De elopmen P og ammes. Se e al FP7
and Ho izon 2020 esea ch p og ammes a e dedica ed o he e alua ion o he impac o
u al de elopmen policies.
Howe e , he di e si y o u al si ua ions ac oss Eu ope has complica ed he em-
pi ical s udies o hese impac s o u al de elopmen and o en makes any compa ison
be ween egions a he i ial. Also, u al de elopmen policies do no only aim a sup-
po ing speci ic sec o s (such as ag icul u e); indeed se e al measu es a e ocused on
non- a m ac o s, and o he s a e ela ed o he imp o emen o quali y o li e in u al a -
eas. Hence, i is necessa y o use mul i-sec o al models, equi ing a signi ican amoun
o da a, in o de o cap u e he ull economic impac . In his sense, well-known lin-
ea mul iplie models and compu able gene al equilib ium (CGE) models use SAMs o
de elop hei analysis. Also, gi en he na u e o u al de elopmen ( egional implemen-
a ion h ough Ru al De elopmen P og ammes and he exis ence o menus o e ed o
he bene icia ies in each egion), he need o modelling a a sub- egional le el has led
o he applica ion o hese models a he NUTS 3 le el wi h models going as deep as
modelling he u al a ea and he u ban a ea o NUTS 3 egions. The challenge o such
wo k is ha i equi es ex ensi e e o in he cons uc ion o NUTS 3 SAMs, especially
i he u al-u ban spli is modelled.
In his con ex , his pape builds NUTS 3 SAMs o 12 egions, ollowing a de ailed
analysis o he sou ce da a a he han using an au oma ic app oach, which would de i e
egional SAMs di ec ly om supe io le el ables, using an op imisa ion me hod and
some egional p oxies. I aims o co e all ypes o NUTS 3 egions wi h signi ican
pa icipa ion o u al a eas, so ha he impac o u al de elopmen policies can be s ud-
ied o mos o he ypes o egions ecei ing aid, hus allowing he e alua ion o hei
e ec i eness. The selec ion o hese NUTS 3 egions uses an empi ical classi ica ion
o NUTS 3 egions (Raggi e al. (2013)), which e lec s he he e ogenei y o NUTS 3
cha ac e is ics in he EU. This mul idimensional classi ica ion is based on he ollowing
se o ou c i e ia: Ru al cha ac e ; Accessibili y; Ac ual economic di e si ica ion; and
To al g oss domes ic p oduc pe capi a.
So, his pape has wo complemen a y objec i es: i in oduces he EURO me hod o
he es ima ion o ( egional) Social Accoun ing Ma ices and illus a es he possibili y o
p oducing non-su ey-based egional Social Accoun ing Ma ices o u al de elopmen
policies’ impac analyses.
The es o he pape is s uc u ed as ollows: Sec ion 2 discusses he me hodology
used in he egionalised SAM es ima ions and i s applica ion in some Eu opean Union
egions. Sec ion 3 p esen s he main esul s and, inally, Sec ion 4 p o ides conclusions.
Some ables and agg ega ed e sions o he es ima ed SAMs a e included in he Annex.
322 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
2. Me hodology and da a
2.1. The EURO me hod o es ima ing supply and use ables
The gene al balancing p oblem o ma ices basically consis s o only knowing one single
base able (be i a Supply and Use Table (SUT), Symme ic Inpu -Ou pu Table (SIOT)
and/o Social Accoun ing Ma ix (SAM)) and a leas he ow and column o als o he
unknown able ha has o be es ima ed2. The e a e di e en ways o app oach his unde -
de e mined p oblem whe e unknowns (e.g. elemen s o he in e io ables) ou numbe
ex e nal cons ain s (e.g. RAS3o bi-p opo ional scaling me hods, Lenzen, Gallego and
Wood, 2009, among o he s).
Howe e , none o hese me hods allows he es ima ion o SUTs and SIOTs whene e
ow and column o als a e no gi en and wi h he minimum amoun o in o ma ion pos-
sible. Ac ually, o he knowledge o he au ho s, he EURO me hod is he only exis ing
me hod ha allows he es ima ion o SUTs and SIOTs wi hou gi en ow and column
o als. The EURO me hod ypically aims a upda ing SIOTs a basic p ices om one
yea o ano he and is based on a p e ious e sion ini ially de eloped by Beu el (2002)
o inpu -ou pu ables and u he explained by he Eu os a Manual o Supply, Use and
Inpu -Ou pu Tables (2008, Ch. 14).
The EURO me hod is a obus upda e p ocedu e which is inexpensi e and has lim-
i ed da a equi emen s. I exclusi ely uses o icial da a and in eg a es all quad an s o
SIOTs. Row and column o als o in e media e consump ion and ou pu and he co -
esponding inal demand s uc u e a e de i ed endogenously, no allowing o a bi a y
changes o inpu -ou pu coe icien s. The me hod is ully consis en wi h supply and de-
mand h ough he Leon ie quan i y model (Eu os a , 2008). The e o e, i is sus ained
on economic g ounds a he han on op imisa ion and/o pu e ma hema ical echniques.
Recen ly, Temu shoe , Webb and Yamano (2011) o malised a SUT a ian o he
EURO me hod based on Beu el (2008). Beu el and Rueda-Can uche (2012) elabo a ed a
mo e de ailed e sion o be used by Eu os a . And, in line wi h he pionee ing wo ks o
Hewings (1969, 1977), we o mula e an adap ed e sion o he la e o be used in his
p ojec o he egionalisa ion o supply and use ables.
The EURO me hod is used in his pape as a me hod o egionalisa ion o he i s
ime. Below, we p esen an adap ed and mo e de ailed explana ion o he EURO me hod
o SUT egionalisa ion, mos ly based on Temu shoe e al.’s (2011) desc ip ion o he
EURO me hod o upda ing SUTs.
The ini ial SUTs ( ypically a he NUTS 1 o NUTS 2 le el) consis o he ollowing
componen s all exp essed a basic p ices: domes ic and impo ed in e media e use ma i-
2.M´ınguez, Oos e ha en and Escobedo (2009) and Oos e ha en and Escobedo (2011) conside se e al known ables
as base ables bu he lack o in o ma ion a NUTS3 le el makes his analysis inapp op ia e o ou pu pose.
3.In he o iginal p esen a ion o his me hod (i.e. wo king pape ), he ec o o ow mul iplie s was designa ed by ,
he able o in e -indus y ansac ions in coe icien o m in he base yea by Aand he ec o o column mul iplie s by
s. Hence he jux aposi ion o he no a ion led o he nomencla u e RAS (as o iginally in S one, 1961).
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 323
ces (commodi y ×indus y); domes ic and impo ed inal demand ma ices (commodi y
×ca ego y o inal use); supply ma ix (commodi y ×indus y); ec o o o al alue
added o indus ies (indus y ×1); and a ec o o o al axes less subsidies on p od-
uc s by indus ies and inal use ca ego ies. The p ojec ed SUTs equi e he ollowing
mac oeconomic s a is ics o he SUTs a he NUTS 3 le el, based on egionalisa ion
a es4o mac oeconomic a iables: alue added by indus y; o al inal demand by use;
o al axes less subsidies on p oduc s; and o al impo s. The lis ed da a equi emen s
mean ha he ec o s o alue added pe indus y, o als o inal demand ca ego ies and
agg ega e alues o axes less subsidies on p oduc s and impo s need o be known a
he NUTS 3 le el oo.
Following Thissen, Dioda o and an Oo (2010), we ha e used in o ma ion on in-
e egional anspo lows o es ima e egional impo s and expo s. We ha e used he
Eu os a da a on oad eigh anspo loading (expo s) and unloading (impo s) in
physical e ms and ha e calcula ed a a io o e he whole coun y (in physical e ms).
The me hod uses hese o icial s a is ics as exogenous inpu s, and eplica es hem in he
de i ed SUTs. This me hod in ol es minimum da a equi emen s, which is app op ia e
gi en he lack o mac oeconomic da a a he NUTS 3 le el.
Each o he i e a ions o he EURO me hod consis s o wo s eps (see Figu e 1). The
i s s ep o he i s i e a ion de ines domes ic and impo ed in e media e and inal uses,
he ec o o alue added, he ec o o axes less subsidies on p oduc s, and he sup-
ply ma ix o he p ojec ed SUTs. This i s es ima ion o he (unbalanced) use able is
basically a cell-wise a i hme ic a e age esul ing om mul iplying he co esponding
egionalisa ion a es by he ows and columns o he ini ial use able. Subsequen ly, he
o al commodi y ou pu ( om he es ima ed use able) is alloca ed ow-wise p opo ion-
ally o he ini ial supply able (i.e. cons an ma ke sha es) in o de o ob ain he i s
es ima ion o he supply able a he NUTS 3 le el. The o al indus y ou pu s and inpu s
a e no equal a e his i s s ep (column sums o p ojec ed supply and use ables). To
make he de i ed SUTs consis en , i is assumed ha he domes ic and impo ed inpu
s uc u es o indus ies and he o als o commodi ies’ inal uses om he i s s ep a e
alid. Gi en his assump ion, he so-called ixed commodi y sales s uc u e model de-
e mines consis en indus y ou pu and inpu le els (Eu os a , 2008, Model D, p. 351).
This second s ep ensu es he consis ency o he indus y ou pu s and inpu s, and com-
modi y supply and demand, bu i de ia es om mac oeconomic s a is ics, i.e. alue
added pe indus y, inal uses o ca ego ies, o al alue added and o al impo s.
The egionalisa ion a es ini ially used a e hen adjus ed in an i e a i e p ocedu e in
o de o make he di e ence be ween he ac ual and p ojec ed (in each o he i e a ions)
egionalisa ion a es minimal (less han 1%). The obse ed de ia ions a e used o co ec
hese a es in such a way ha i should ensu e ha i he model o e es ima es (unde es-
ima es) he a ailable mac oeconomic s a is ics, he co esponding egionalisa ion a es
4.They a e calcula ed as egional/na ional a ios.

324 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
Figu e 1: EURO me hod o egionalising SUTs.
Sou ce: Own elabo a ion based on Beu el and Rueda-Can uche (2012).
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 325
a e dec eased (inc eased). This is done h ough co ec ion ac o s (see Eu os a , 2008).
Then, he i s s ep o he second i e a ion compu es he p ojec ed SUT componen s as
in he i s i e a ion, i.e. domes ic and impo ed in e media e and inal uses, he ec o o
alue added, he ec o o axes less subsidies on p oduc s, and he supply ma ix o he
p ojec ed SUTs. As was he case wi h he i s s ep o he i s i e a ion, he esul s do no
ensu e he equali y o indus y ou pu s and inpu s. The consis en indus y ou pu s and
inpu s a e again ound using he ixed commodi y sales s uc u e model, which is hen
used o de i e he consis en SUTs o he second i e a ion in exac ly he same manne as
de ined ea lie o he i s i e a ion.
Howe e , no e ha now he domes ic and impo ed inpu s uc u e ma ices a e de-
i ed om he ou comes o he i s s ep o he second i e a ion. As a esul , one ob ains
a new de ia ion ec o , which quan i ies he di e ence be ween he p ojec ed egionali-
sa ion a es and he mac oeconomic s a is ics.
I he di e ence be ween he ac ual and p ojec ed egionalisa ion a es is accep able,
he esul ing SUTs a e he inal ou come o he EURO p ojec ion. O he wise, he s eps
o he second i e a ion a e epea ed un il he p ojec ed a iables esemble (closely o
pe ec ly) hose o he mac oeconomic s a is ics.
I is impo an o no e ha each such subsequen i e a ion begins wi h he compu a-
ion o new co ec ion ac o s, which a e hen used o co ec he egionalisa ion a es
om he p e ious i e a ion. The con e gence in he EURO me hod can always be ound
by changing he ole ance le el un il con e gence is eached. The las impo an poin
conce ning he EURO me hod is ha i equi es ha he numbe o indus ies and com-
modi ies a e equal. Thus, e en hough he EURO me hod dis inguishes be ween p od-
uc s and indus ies, i does no allow o he es ima ion o ec angula SUTs5.
The da a equi emen s o he EURO me hod a e he ollowing o he NUTS 3 case
s udies: g oss alue added by indus y; axes less subsidies on p oduc s ( o al); inal de-
mand componen s ( o als), including expo s; and o al impo s. The ollowing sec ions
explain he da a sou ces and me hods used in he calcula ion o he necessa y da a o
he p ojec ions.
G oss alue added by indus y. I is no e y common o easy o ind de ailed da a on
g oss alue added by indus y a he NUTS 3 le el. In his pape , we use a b eakdown o
6 p oduc s/sec o s (see below), which will be spli up in o 13 p oduc s/sec o s acco ding
o he NUTS 1 o NUTS 2 sha es, depending on he a ailable in o ma ion (see Table A2
in Annex 1 o de ails abou he 13 p oduc s/sec o s).
Taxes less subsidies on p oduc s ( o al). P o ided ha he GDP is a ailable o he
NUTS 3 egions, i s di e ence wi h espec o he o al sum o g oss alue added a
basic p ices (also a ailable) makes he o e all o al o axes less subsidies on p oduc s.
5.In his pape , he EURO me hod is p og ammed in he E iews so wa e and Excel empla es a e used o adap he
esul s o he s anda d Eu os a o ma .
326 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
Table 1: Example o a inal demand es ima ion using NUTS 2 o NUTS 1 da a.
Baden-W¨u embe g
Sha e o GDP inal demand componen s
Kons anz
Values (million EUR)
GDP 100% 7,961.68
Consump ion o households 54.4% 4,328.71
Consump ion o Public
Adminis a ion and NPISH 15.3% 1,221.22
G oss capi al o ma ion 18.4% 1,463.84
Ne expo s 11.9% 947.91
Sou ce: Own elabo a ion.
Final demand componen s and impo s. G oss domes ic p oduc (GDP) is de ined as
he sum o : inal consump ion o households; inal consump ion o go e nmen and
non-p o i ins i u ions se ing households; g oss capi al o ma ion (in es men ); and ne
expo s (expo s minus impo s).
The e o e, by using his de ini ion o GDP, we spli up he alue o GDP o NUTS
3 egions using he sha es o GDP componen s om he NUTS 2 o NUTS 1 egions
(whe e e a ailable). As an example (see Table 1), he Baden-W¨u embe g (NUTS 2)
sha es o GDP componen s a e gi en below as well as he GDP o Kons anz (NUTS 3)
o 2007 and he co esponding calcula ion o i s inal demand o al by ca ego y.
Howe e , we a e in e es ed in calcula ing expo s and impo s sepa a ely and no
as ne expo s. In o de o do so, we es ima e NUTS 3 expo s and NUTS 3 impo s
acco ding o he NUTS 3/NUTS 1 sha e o he Eu os a da a on oad eigh anspo
loading (expo s) and unloading (impo s). As a esul , in a second s ep, ne expo s a e
ecalcula ed and he o he inal demand componen s adjus ed acco dingly.
2.2. Es ima ion and selec ion o ep esen a i e egional SAMs
Fo he cons uc ion o NUTS 3 SAMs, we ini ially de elop a basic SAM linking he
inpu -ou pu amewo k p e iously es ima ed, closing economic lows be ween p oduc-
i e sec o s, commodi ies and ins i u ional sec o s. To do his, we use addi ional in o -
ma ion, mos o i om Eu os a in o de o achie e g ea e uni o mi y in he es ima ion
o he ma ices o all he NUTS 3 analysed. Howe e , when mo e speci ic in o ma ion
is necessa y, we ob ain i om local o na ional s a is ical o ices. The basic sou ces6
used a e:
•alloca ion o p ima y and seconda y income accoun o households by NUTS 1
and NUTS 2 egions (e. g. Baden-W¨u embe g/F eibu g-Kons anz) - Eu os a ;
6.All Eu os a da a can be ound in h p://ec.eu opa.eu/eu os a /da a/da abase.
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 327
•income o households by NUTS 2 egion (e.g. F eibu g-Kons anz) - Eu os a ;
•compensa ion o employees by NUTS 2 egion (e.g. F eibu g-Kons anz) - Eu o-
s a ;
•employmen by NUTS 3 egions - Eu os a ;
•non- inancial ansac ions (e.g. Ge many-Kons anz) - Eu os a ;
•g oss domes ic p oduc (GDP) a cu en ma ke p ices by NUTS 3 egion - Eu o-
s a ;
•g oss alue added a basic p ices by NUTS 3 egions (NACE R1) - Eu os a ;
•disposable income o households - na ional s a is ical o ices (e.g. Kons anz: VGR
de L¨ande : Regionalda enbank Deu schland);
•Inpu -ou pu ables a NUTS 1 o coun y le el (e.g. Ge many 2005) - Eu os a and
OECD7.
This in o ma ion is inco po a ed in o he inpu -ou pu amewo k p o ided, ob ain-
ing a i s e sion o he ma ix o each NUTS 3 egion. Small disc epancies ha may
a ise in he es ima ion p ocess a e co ec ed by using a simple echnical adjus men
h ough RAS8. The esul is a NUTS 3 le el basic SAM composed o he accoun s p e-
sen ed in Table A3 (see Annex 1).
Basic SAMs o each NUTS 3 egion can be ex ended o successi ely inco po a e
he accoun s and sec o s needed o pe o m he equi ed analysis o he co esponding
egions. Fo his, he basic SAM accoun s a e disagg ega ed by block, using new in o -
ma ion, almos en i ely om Eu os a , o achie e he g ea es possible homogenei y:
• a mland: numbe o a ms and a eas by economic size o a m (ESU) and NUTS
2 egion;
•ag icul u al accoun s acco ding o EAA 97 Re .1.1 by NUTS 2 egion;
•a e age annual ea nings by economic ac i i y, sex, occupa ion - coun y le el;.
•employmen by occupa ion and economic ac i i y - coun y le el;
•s uc u e o consump ion expendi u e by deg ee o u banisa ion (COICOP le el 2)
(1 000) - coun y le el;
•mean consump ion expendi u e by deg ee o u banisa ion (in PPS) - coun y le el;
7.OECD (2015).
8.The only excep ion in his ini ial p ocedu e is he SAM o Huesca (A agon, Spain), which comes om a p e ious
expe ’s e sion o 2005 (elabo a ed by he au ho s) and which has simply been upda ed o 2007 using basic in o ma ion
om Eu os a and he RAS adjus men .
334 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
In Huesca (Clus e 5), he ag i- ood ac i i ies ep esen 13% o i s egional GVA,
wi h a e y small public sec o sha e in i s o al egional in es men (i.e. 3%) and a ound
40-60% o i s GDP aded wi h o he e i o ies.
Finally, he ag icul u al sec o and he ag i- ood indus y in Se ´ubal (Clus e 6) ep-
esen oge he 4% o i s egional GVA, wi h a public in es men close o 20% o hei
o al egional in es men . T ade sha es o e GDP wi h o he egions and coun ies a e
simila o Huesca, al hough sligh ly highe .
The e o e, in he ligh o he esul s ob ained, he me hodology used o es ima ing
he SAMs a NUTS 3 le el appea s o be adequa e and p o ide a signi ican con ibu-
ion as a ool o ob aining such in o ma ion, which is impo an o he assessmen o
egional economic de elopmen policies.
4. Conclusions
This pape desc ibes a no el me hodology o es ima ing non-su ey-based egional So-
cial Accoun ing Ma ices wi h limi ed in o ma ion o a selec ion o 12 NUTS 3 EU
egions. Fo he i s ime, a modi ied e sion o he EURO me hod o Supply and
Use Tables has been used as a me hod o egionalisa ion. The esul ing SAMs can be
u he used o policy analysis, o example o modelling he impac s o u al de el-
opmen policies by using linea mul iplie s o compu able gene al equilib ium (CGE)-
based model app oaches.
These SAMs used, as a as possible, exis ing egional/local da a om hei espec-
i e na ional and/o egional s a is ical o ices, wi h conside a ion o he disagg ega ion
o speci ic ins i u ional sec o s by deg ee o u banisa ion ( u al s. u ban a eas).
Gi en he lack o o icial su ey-based in o ma ion o build egional (NUTS 2/NUTS
3) SAMs, we conclude ha he me hodology p oposed in his pape can be use ul (and
eplica ed) o es ima e non-su ey-based egional SAMs wi h (op ional) ad hoc spe-
ci ic conside a ions o ce ain sec o s depending on he pu pose o he analysis, i.e. u-
al/u ban spli o analysing u al de elopmen policies. No wi hs anding he ca ea s/as-
sump ions made in ou app oach, we belie e ha sound impac analyses (e.g. using lin-
ea mul iplie s, CGE models, e c.) can be ca ied ou in he u u e wi h egional SAMs
es ima ed in he way we p opose in his pape .

A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 335
Annex 1. Tables and igu es
Table A1: NUTS 3 egions selec ed.
NUTS 3 Clus e NUTS 2 NUTS 1 Membe S a e
1L¨unebu g (1) L¨unebu g NIEDERSACHSEN Ge many
2 No olk (1) Eas Anglia EAST OF ENGLAND Uni ed Kingdom
3 Kons anz (1) F eibu g BADEN-W ¨
URTTEMBERG Ge many
4 Finis `e e (2) B e agne OUEST F ance
5 Go enjska (2) Zahodna Slo enija SLOVENIJA Slo enia
6 Noo d-D en he (2) D en he NOORD-NEDERLAND Ne he lands
7¨
O eb o (2) ¨
Os a Mellans e ige ¨
OSTRA SVERIGE Sweden
8He es (3) ´
Eszak-Magya o sz´ag ALF ¨
OLD ´
ES ´
ESZAK Hunga y
9L¨a¨ane-Ees i (3) Ees i EESTI Es onia
10 Słupski (3) Pomo skie REGION P ´
OŁNOCNY Poland
11 Huesca (5) A ag´on NORESTE Spain
12 Pen´ınsula de Se ´ubal (6) ´
A ea Me op. de Lisboa CONTINENTE Po ugal
Sou ce: Own elabo a ion.
Table A2: Lis o p oduc s/sec o s.
O iginal da a sou ce Used in SAMs
1. Ag icul u e, o es y and ishing 1. Ag icul u e13
2. Manu ac u ing indus y 2. Fo es y
3. Cons uc ion 3. Fishing
4. T ade, anspo and elecommunica ions 4. Mining
5. Finance, en ing and business se ices 5. Food and be e ages
6. Public se ices and o he se ices 6. O he manu ac u ing ac i i ies
7. U ili ies
8. Cons uc ion
9. T ade
10. Ho els and es au an s
11. T anspo and elecommunica ions
12. O he p i a e se ices
13. Public se ices
Sou ce: Own elabo a ion.
13.This indus y s ill needs o be b oken down u he in o a able c ops, pe manen c ops and o he ag icul u al p od-
uc s.
336 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
Table A3: NUTS 3 basic SAM accoun s.
A.0-1 Ag icul u e, hun ing and ela ed se ices C.0-6 O he manu ac u ing
A.0-2 Fo es y, logging and ela ed se ices C.0-7 U ili ies
A.0-3 Fish C.0-8 Cons uc ion
A.0-4 Mining C.0-9 T ade
A.0-5 Food indus ies C.0-10 Ho els and es au an s
A.0-6 O he manu ac u ing C.0-11 T anspo and communica ion
A.0-7 U ili ies C.0-12 O he p i a e se ices
A.0-8 Cons uc ion C.0-13 Public se ices
A.0-9 T ade L Labou
A.0-10 Ho els and es au an s K Capi al
A.0-11 T anspo and communica ion ANT Ac i i y ne axes
A.0-12 O he p i a e se ices CNT Commodi y ne axes
A.0-13 Public se ices INT Income ne axes
C.0-1 P od. o ag ic., hun ing and ela ed se ices H Households
C.0-2 P od. o o es y, logging and ela ed se ices E En e p ises
C.0-3 Fish G Go e nmen
C.0-4 Mining IS I-S
C.0-5 Food indus ies ROW Res o he wo ld
Sou ce: Own elabo a ion.
Table A4: S uc u e o he NUTS 3 SAM o 2007.
Ru al ac i i ies
A.0-1 1R Small a able c ops a ms Ru al
A.0-1 2R La ge a able c ops a ms Ru al
A.0-1 3R Small pe manen c ops a ms Ru al
A.0-1 4R La ge pe manen c ops a ms Ru al
A.0-1 5R Small o he a ms Ru al
A.0-1 6R La ge o he a ms Ru al
A.0-2 R P oduc s o o es y, logging and ela ed se ices Ru al
A.0-3 RFishRu al
A.0-4 R Mining Ru al
A.0-5 R Food indus ies Ru al
A.0-6 R O he manu ac u ing Ru al
A.0-7 R U ili ies Ru al
A.0-8 R Cons uc ion Ru al
A.0-9 RT adeRu al
A.0-10 R Ho els and es au an s Ru al
A.0-11 R T anspo and communica ion Ru al
A.0-12 R O he p i a e se ices Ru al
A.0-13 R Public se ices Ru al
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 337
Table A4 (con .)
U ban ac i i ies
A.0-1 1U Small a able c ops a ms U ban
A.0-1 2U La ge a able c ops a ms U ban
A.0-1 3U Small pe manen c ops a ms U ban
A.0-1 4U La ge pe manen c ops a ms U ban
A.0-1 5U Small o he a ms U ban
A.0-1 6U La ge o he a ms U ban
A.0-2 U P oduc s o o es y, logging and ela ed se ices U ban
A.0-3 UFishU ban
A.0-4 U Mining U ban
A.0-5 U Food indus ies U ban
A.0-6 U O he manu ac u ing U ban
A.0-7 U U ili ies U ban
A.0-8 U Cons uc ion U ban
A.0-9 UT adeU ban
A.0-10 U Ho els and es au an s U ban
A.0-11 U T anspo and communica ion U ban
A.0-12 U O he p i a e se ices U ban
A.0-13 U Public se ices U ban
Commodi ies
C.0-1 1 A able c ops p oduc s
C.0-1 2 Pe manen c ops p oduc s
C.0-1 3 O he ag icul u al p oduc s
C.0-2 P oduc s o o es y, logging and ela ed se ices
C.0-3 Fish
C.0-4 Mining
C.0-5 Food indus ies
C.0-6 O he manu ac u ing
C.0-7 U ili ies
C.0-8 Cons uc ion
C.0-9 T ade
C.0-10 Ho els and es au an s
C.0-11 T anspo and communica ion
C.0-12 O he p i a e se ices
C.0-13 Public se ices
Fac o s
SL Skilled labou
UL Unskilled labou
K Capi al
Taxes (ne )
ANT Ac i i y ne axes
CNT Commodi y ne axes
INT Income ne axes
Ins i u ional sec o s
RH Ru al households
UH U ban households
E En e p ises
G Go e nmen
In es men /Sa e IS I-S
Res o he wo ld ROW Res o he wo ld
Sou ce: Own elabo a ion.
338 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
Commodi i e s Ac i i i es Fac o s Hous ehol ds En e p i s e s Go e nme n S a i ng s -In es men Re s o he W o l d To al
Commodi ies
In e media e
consump ion (inpu s)
Household
consump ion
Go e nmen
consump ion
Fixed capi al
o ma ion and change
in s ock (In es men )
Expo s To al demand
Ac i i ies
Ma ke ed ou pu /
Domes ic s ales
Ac i i y income
Fac o s
Fac o in co me om
ac i i ies
Fac o in co me om
ROW
Fac o income
Hous eholds
Labou and mixed
income
(In e Households
ans e s)
Dis ibu ed bene i s
o Households / O he
ans e s
Cu en ans e s o
Households
Cu en ans e s o
Households om
ROW
Household income
En e p ises
Ope a ing su plus /
Capi al income
Cu en ans e s o
En e p ises
Cu en ans e s o
En e p ises om
ROW
En e p ise income
Go e nmen
Ne axes on
p oduc s
Ne axes on
p oduc ion
Fac o income o
Go e nmen
Di ec axes
Su plus o
Go e nmen /
En e p ises axes
Cu en ans e s o
Go e nmen om
ROW
Go e nmen income
S a i ng s -In es me n Household sa ings En e p ise sa ings Go e nmen sa ings
(Capi al accoun s
ans e s)
Capi al ans e s om
ROW
Sa ings
Res o he Wo ld Impo s
Fac o income o
ROW
Household ans e s
o ROW
Su plus o ROW
Go e nmen ans e s
o ROW
Cu en ex e nal
balance
Fo eign exchange
ou low
To al To al supply
Cos o p oduc ion
ac i i ies
Fac o income
paymen s
Household
expendi u es
En e p ise
expendi u es
Go e nmen
expendi u es In es men
Fo eign exchange
in low
Figu e A.1: S uc u e o a Social Accoun ing Ma ix.
Sou ce: Round (2003) and own elabo a ion.
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 339
Annex 2. Social accoun ing ma ices14-NUTS 3 egions 2007 (mio
EUR, cu en p ices)
Lünebu g
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 280 280
O R 2,866 2,866
AgU 50 50
O U 3,618 3,618
COM 196 1,596 36 1,530 475 1,385 673 540 1,639 8,069
FACT 93 1,198 15 2,003 23 3,332
RH 714 140 199 2 1,055
UH 1,976 388 552 5 2,920
ENT 620 360 979
GOV -8 73 -1 85 374 1,093 109 0 50 15 3,565
I-S 193 402 50 349 995
ROW 1,254 22 14 41 292 16 405 2,043
To 280 2,866 50 3,618 8,069 3,332 1,055 2,920 979 3,565 995 2,043
14.AgR: Ag icul u al and ood ac i i ies Ru al; O R: O he ac i i ies Ru al; AgU: Ag icul u al and ood ac i i-
ies U ban; O U: O he ac i i ies U ban; COM: Commodi ies; FACT: Fac o s; RH: Ru al households; UH: U ban house-
holds; ENT: En e p ises; GOV: Go e nmen (incl. axes); I-S: I-S; ROW: Res o he wo ld; To : To al.

340 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
No olk
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 534 534
O R 12,019 12,019
AgU 1,017 1,017
O U 18,735 18,735
COM 317 5,757 728 8,784 4,282 5,082 5,387 3,394 6,842 40,574
FACT 214 5,115 320 8,139 135 13,923
RH 6,233 1,366 4,027 96 11,722
UH 7,201 1,578 4,653 111 13,544
ENT 423 4,554 4,977
GOV 3 1,147 -31 1,812 5,561 6,544 655 0 776 65 32,995
I-S 1,708 1,717 355 2,372 6,151
ROW 8,269 66 171 201 1,023 92 1,982 11,804
To 534 12,019 1,017 18,735 40,574 13,923 11,722 13,544 4,977 32,995 6,151 11,804
Kons anz
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 676 676
O R 10,104 10,104
AgU 67 67
O U 3,721 3,721
COM 458 4,891 47 1,828 559 3,615 1,311 1,456 2,968 17,134
FACT 230 4,990 21 1,802 50 7,093
RH 660 288 214 2 1,164
UH 4,046 1,766 1,312 12 7,136
ENT 2,336 768 3,104
GOV -12 222 0 90 398 2,579 233 0 122 52 7,329
I-S 190 840 192 810 2,032
ROW 2,567 51 16 102 625 36 454 3,851
To 676 10,104 67 3,721 17,134 7,093 1,164 7,136 3,104 7,329 2,032 3,851
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 341
Finis è e
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 2,621 2,621
O R 24,450 24,450
AgU 399 399
O U 11,637 11,637
COM 1,704 12,078 288 5,411 7,601 3,282 5,298 4,452 6,682 46,795
FACT 918 11,476 110 5,793 132 18,429
RH 10,211 1,528 3,137 78 14,954
UH 5,001 748 1,536 38 7,324
ENT 3,193 2,006 5,199
GOV -1 896 2 432 6,018 2,637 616 0 376 61 22,033
I-S 1,063 1,286 530 879 1,070 4,828
ROW 7,689 24 272 119 1,776 187 10,066
To 2,621 24,450 399 11,637 46,795 18,429 14,954 7,324 5,199 22,033 4,828 10,066
Go enjska
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 396 396
O R 6,264 6,264
AgU 10 10
O U 1,722 1,722
COM 294 4,275 7 1,134 1,283 484 660 1,135 6,279 15,550
FACT 115 1,845 4 549 74 2,586
RH 1,649 48 364 29 2,090
UH 615 18 136 11 780
ENT 243 77 320
GOV -13 144 -1 39 651 245 94 0 37 23 2,419
I-S 109 33 10 37 982 1,171
ROW 7,158 78 48 18 150 22 7,475
To 396 6,264 10 1,722 15,550 2,586 2,090 780 320 2,419 1,171 7,475
342 Es ima ing egional social accoun ing ma ices o analyse u al de elopmen
Noo d D en he-
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 168 168
O R 633 633
AgU 673 673
O U 9,848 9,848
COM 109 399 497 5,689 1,318 761 1,342 966 5,811 16,893
FACT 58 217 178 3,964 56 4,472
RH 2,116 476 837 26 3,455
UH 1,161 261 459 14 1,895
ENT 1,085 1,952 3,037
GOV 1 16 -2 195 1,497 868 164 0 89 27 5,695
I-S 564 223 318 164 1,269
ROW 5,572 110 76 44 1,817 54 213 7,886
To 168 633 673 9,848 16,893 4,472 3,455 1,895 3,037 5,695 1,269 7,886
Ö eb o
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 685 685
O R 10,838 10,838
AgU 79 79
O U 6,444 6,444
COM 420 6,083 44 3,207 1,704 1,822 2,452 1,701 6,191 23,626
FACT 289 4,388 39 2,946 53 7,715
RH 3,255 350 1,042 29 4,675
UH 3,090 332 989 27 4,438
ENT 1,303 373 1,676
GOV -23 367 -4 290 1,929 2,062 258 0 148 27 10,090
I-S 953 459 184 515 2,111
ROW 5,579 67 89 95 552 55 262 6,700
To 685 10,838 79 6,444 23,626 7,715 4,675 4,438 1,676 10,090 2,111 6,700
A. Maina -Causap´
e, J.M. Rueda-Can uche, M.A. Ca dene e, P. Fuen es-Sagua ... 343
He es
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 334 334
O R 2,986 2,986
AgU 198 198
O U 1,859 1,859
COM 216 1,878 142 1,129 659 303 483 475 2,449 7,734
FACT 132 1,059 59 697 79 2,025
RH 1,260 55 374 19 1,708
UH 515 22 153 8 698
ENT 225 178 403
GOV -13 49 -3 33 703 314 63 0 30 25 2,406
I-S 312 65 60 175 613
ROW 2,357 25 34 15 202 17 107 2,758
To 334 2,986 198 1,859 7,734 2,025 1,708 698 403 2,406 613 2,758
Lääne Ees i-
AgR O R AgU O U COM FACT RH UH ENT GOV I-S ROW To
AgR 268 268
O R 1,523 1,523
AgU 51 51
O U 1,111 1,111
COM 170 905 32 625 449 255 259 546 1,094 4,334
FACT 106 590 21 466 57 1,240
RH 657 55 109 12 832
UH 359 30 59 7 455
ENT 213 77 291
GOV -9 28 -2 19 322 176 22 0 23 12 1,172
I-S 48 17 8 163 333 569
ROW 1,383 11 14 7 176 1 1,592
To 268 1,523 51 1,111 4,334 1,240 832 455 291 1,172 569 1,592