Abstract
OBJECTIVES: The Social Accounting Matrix (SAM) is an extension of Input-Output tables that records macro and meso-economic accounts of a socio-economic system. Its main objective is to provide a comprehensive understanding of the interrelationships among different economic sectors and agents. The SAM can be used for various purposes, including economic analysis, policy evaluation, and economic modelling. It allows policymakers to make more informed decisions, understand potential consequences of different policy options and serve as the foundation for constructing Computable General Equilibrium (CGE) models. DATA DESCRIPTION: The SAM for Germany is a comprehensive source of data that reveals the incomes and expenditures of 163 different production sectors, along with data on factors of production, households, corporations, government, and external accounts with the rest of the world. Additionally, it provides information on gross fixed capital formation, changes in inventories, and natural capital accounts. This SAM was compiled by extending the EXIOBASE Input-Output (IO) accounts with data from the Federal Statistical Office of Germany. Balancing items were also used to ensure that the Total Income and Total Expenditure of the main transactors are in balance.