RT Journal Article T1 A new Social Accounting Matrix for Spain with investment disaggregated by capital goods A1 Alvarez Martínez, María Teresa A1 Polo, Clemente K1 Social Accounting Matrix K1 National Accounts AB The aim of this paper is to provide researchers in applied economics with a new approximation to an accurate and disaggregated Social Accounting Matrix for Spain in 2000 (SAMES-00). The SAMES-00 is consistent with Input-Outputtables and National Accounts. It includes unpublished information kindly provided by the Spanish National Statistics office (INE) on taxes and subsidies that is very useful to evaluate the impact of tax reforms with SAM and AGE/CGE(Applied/Computable General Equilibrium) models. Additionally, this is the first SAM that presents investment disaggregated by capital goods based on the data of the Gross Fixed Capital Formation (GFCF) Matrix elaborated by the INE. PB Instituto Nacional de Estadística SN 0014-1151 YR 2014 FD 2014 LK https://hdl.handle.net/10433/26231 UL https://hdl.handle.net/10433/26231 LA en NO Estadística Española, 56,183. pp. 5-37 NO Rutgers, the State University of New Jersey DS RIO RD May 8, 2026