In this chapter, we explain the construction of a set of disaggregated personal income accounts to be incorporated into a 1987 Social Accounting Matrix (SAM) of the U.S. The accounts are disaggregated according to eleven income brackets and eighty economic sectors on the basis of the 2-digit U.S. Bureau of Economic Analysis classification. Below, we discuss the economic accounting procedures, the data, and the results. The major contributions of the chapter are the methodology to map functional income payments into the size distribution of personal income and the extensive use of primary data to construct the accounts. This includes steps to construct the first such matrix that includes multiple jobholders and multiple-earner households.
Paper presented at the 5th world congress of the regional science association international(第五屆國際區域科學協會世界大會), Tokyo, Japan