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1. |
MICROBUSINESS ACCOUNTING AND MACROECONOMIC ACCOUNTING: THE LIMITS TO CONSISTENCY* |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 217-244
Harry H. Postner,
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摘要:
The paper is concerned with analyzing the consistency problem that arises when the macroenterprise sector of a nation's accounting system is put on a microdata foundation. This foundation is composed of sets of microbusiness accounts, after some appropriate rearrangements and reclassifications. We pose the question: can the macroenterprise sector accounts be regarded as a consolidation of (observed) microbusiness accounts? The answer is positive from a purely conceptual viewpoint, but negative from a statistical viewpoint which preserves the decision‐making records of microbusiness units. The latter phenomenon is referred to as the limits to (statistical) consistency while attempting to maintain the viability of a national accounting system.The analysis proceeds by exploiting the structural properties of market transactions matrices for a nation's economy. The results are sufficiently general to encompass the case where the transaction matrices are initially characterized by both sectoral discrepancies and transaction flow category discrepancies. In this general context it is shown that the statistical inconsistency potentially resulting from the replacement of the macroenterprise sector by an aggregation of microbusiness units has certain properties with economic meaning. This leads to a discussion that explains the ultimate rationale of statistical inconsistency: the fact that different microeconomic decision units may have different views and knowledge of common market transactions. The paper concludes with some implications for future research that appear to follow from the historical development of the subject matte
ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00538.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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2. |
THE INTEGRATION OF MACRO AND MICRO DATA FOR THE HOUSEHOLD SECTOR1 |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 245-276
Richard Ruggles,
Nancy D. Ruggles,
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摘要:
National accounts in their present form do not serve very well as a framework for microdata, largely because of differing concepts and coverage in the macro and micro data. This article identifies the differences in sectoring and the handling of imputations and attributions between macro and micro data, and then proposes a form of presentation of the macro accounts that will facilitate their integration. Data for the United States in 1980 are used as an illustrative example. The final section explores the consequences of the proposed alterations in the macro accounts for the analysis of saving and investment and the accumulation and distribution of wealth, using U.S. data for the period since 1947. The article concludes that the proposed alterations do lead to new analytical insights, and further, that in their present form the national accounts are both misleading and inadequate.
ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00539.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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3. |
HEALTH CARE ACCOUNTS—A CONCEPTUAL FRAMEWORK AND AN ILLUSTRATIVE EXAMPLE* |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 277-298
Preetom S. Sunga,
Janet L. Swinamer,
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摘要:
Canadian statistics of the health care delivery system are generated under a variety of concepts, methodologies, definitions, and classifications by the numerous individual units, institutions, and organizations involved. This paper presents an overview and a framework for satellite accounts on health care delivery. Its objective is to enable the organization of economic and financial information on health care delivery activities from different sources into a set of consistent statistics detailing current expenditures, current revenues, purposes of spending, and source and application of funds in the health care delivery system. It is recognized that this economic framework is only a first stage in establishing a complete health information framework which could link economic with social and demographic data. A sample set of accounts for the province of Ontario in the fiscal year 1977‐78 is presented to demonstrate the feasibility of establishing such satellite account
ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00540.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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4. |
EVALUATING THE DISTRIBUTION OF PUBLIC EXPENDITURE* |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 299-312
Gerrit Jan Eind,
Hans Fulpen,
Evert Pommer,
Leendert Ruitenberg,
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摘要:
This article evaluates the distribution of public expenditure on subsidized goods and services over income categories. It is argued that undifferentiated application of usual measures of dispersion must be rejected when judging the distribution of these expenditures, because there are hardly any subsidized goods and services for which the government aims at equal consumption. Such an application requires a normative distribution of expenditure. The normative distribution of expenditure is derived from a normative distribution of consumption and the distribution of normative charges. Central elements are needs of consumers and their financial capacity. The normative distribution of consumption is based on government intentions with respect to the goods and services under consideration.
ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00541.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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5. |
SHORT‐CUT ESTIMATES OF REAL INCOME |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 313-331
Christopher Clague,
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摘要:
The United Nations International Comparisons Project (ICP) has conducted in‐depth purchasing‐power parity (PPP) studies of the so‐called “benchmark” countries (of which there were 34 in the 1975 sample). In the absence of PPP studies of the rest of the countries in the world, the ICP team has constructed “short‐cut” estimates of real income (that is, income converted from domestic currency to dollars at PPP) for the nonbenchmark countries. The idea of a “short‐cut” procedure for estimating real income is to run a regression of real income on nominal income (that is, income converted from domestic currency to dollars at a market exchange rate) and other variables among the benchmark countries and then to use this regression to estimate real income for the nonbenchmark countries. The most recent ICP short‐cut estimates have been based on regressions of real income on nominal income and the foreign trade ratio. The present study expands the list of candidate variables that might be included in a short‐cut regression. The list includes educational attainments, the share of minerals in GDP, the trade balance, the growth of the money supply, tourist receipts, and the share of nontradables in GDP. The theory underlying the inclusion of each of these variables is discussed. Regressions are run with various combinations of these variables and some short‐cut estimates of real income for 76 mar
ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00542.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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6. |
IN MEMORIAM RICHARD M. BARKAY (1918–1985) |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 333-333
Harold Lubell,
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ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00543.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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7. |
ANNOUNCEMENTS |
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Review of Income and Wealth,
Volume 32,
Issue 3,
1986,
Page 335-336
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PDF (32KB)
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ISSN:0034-6586
DOI:10.1111/j.1475-4991.1986.tb00544.x
出版商:Blackwell Publishing Ltd
年代:1986
数据来源: WILEY
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