VIII. The secondary distribution of income account
Author:
International Monetary Fund
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Language:
English
Print Publication Date:
15 Mar 1993
Keywords:
BOOK; fixed capital; capital formation; fixed capital capital formation; property income; social insurance benefit; imputed tax; tax demand; tax authorities; Disposable income; Tax allowances; Social assistance spending; Social security contributions; Fiscal accounting and reporting

Abstract

8.1. The secondary distribution of income account (see table 8.1), shows how the balance of primary incomes of an institutional unit or sector is transformed into its disposable income by the receipt and payment of current transfers excluding social transfers in kind. This redistribution represents the second stage in the process of income distribution as shown in the accounts of the System.Table 8.1.Account II.2: Secondary distribution of income accountUsesResourcesS.1S.15S.14S.13S.12S.11S.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and service accountRest of the world accountTotal economyNPISHsHouseholdsGeneral governmentFinancial corporationsNon-financial corporationsTransactions and balancing itemsNon-financial corporationsFinancial corporationsGeneral governmentHouseholdsNPISHsTotal economyRest of the world accountGoods and service accountTotalB.5g/B.5*gBalance of primary incomes, gross/National income, gross209292271409918831883B.5n/B.5*nBalance of primary incomes, net/National income, net7219197136761661166121312121781024D.5Current taxes on income, wealth, etc.2132132132041203176720D.51Taxes on income20420420499234D.59Other current taxes999322322322D.61Social contributions14392681322322303303303D.611Actual social contributions238263303303174174174D.6111Employers’ actual social contributions118155174174160160160D.61111Compulsory employers’ actual social contributions115144160160141414D.61112Voluntary employers’ actual social contributions3111414979797D.6112Employees’ social contributions120769797858585D.61121Compulsory employees’ social contributions115698585121212D.61122Voluntary employees’ social contributions571212323232D.6113Social contributions by self- and non-employed persons323232222222D.61131Compulsary social contributions by self- and non-employed persons222222101010D.61132Voluntary social contributions by self- and non-employed persons101010191919D.612Imputed social contributions12151191933233212892913D.62Social benefits other than social transfers in kind332332332232232232D.621Social security benefits in cash2322322322929281D.622Private funded social benefits292929191915112D.623Unfunded employee social benefits191919525252D.624Social assistance benefits in cash52525227892692711394611D.7Other current transfers1049108363623939278452433148D.71Net non-life insurance premiums454545454545D.72Non-life insurance claims61354234510049696D.73Current transfers within general government969641003213131D.74Current international cooperation11313256254240813D.75Miscellaneous current transfers4410136551561854185443120638832185B.6gDisposable income, gross163216324011643582248B.6nDisposable income, net

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Cover System of National Accounts, 1993
System of National Accounts, 1993
ISBN:
9789211613520
Publication Date:
15 Mar 1993
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9789211613520.071
Pages:
774