Taxes on Production and Imports Net of Subsidies Data


Taxes on Production and Imports Net of Subsidies (TOPI) is a component of Value Added that consists of the sales taxes, excise taxes, customs duties, property taxes, motor vehicle licenses, severance taxes, other taxes, and special assessments remitted to the Government by Industries.  

IMPLAN’s TOPI by Industry estimates rely on several data sources, including the USDA ERS’ Agriculture Resource Management Survey (ARMS), the Bureau of Economic Analysis’ (BEA) Regional Economic Accounts (REA), the BEA’s National Income and Product Accounts (NIPA) tables, and the BEA’s Benchmark Input-Output (I-O) tables. 


National level data come front the BEA NIPA tables and GDP-by-Industry data. Specifically, the BEA NIPA tables used in the estimation of TOPI are:

  • BEA NIPA Table 3.2 - Federal Government Current Receipts and Expenditures
  • BEA NIPA Table 3.5 - Taxes on Production and Imports

State level GDP data come from the BEA GDP by State data.

The ARMS data are only available for some states and some commodities; as such, they are used solely to assist in the distribution of the BEA REA TOPI value for the single “Farm” Industry among IMPLAN’s Farm Industries. For Farm Industries where there are no ARMS data, TOPI/Output ratios from the latest BEA Benchmark I-O tables are used. 


With the exception of some Farm Industries, initial estimates of national TOPI by IMPLAN Industry are generated by applying TOPI/Output ratios from the latest BEA Benchmark I-O table to current Output estimates.

These first estimates of national TOPI by IMPLAN industry are then controlled to the BEA's GDP-by-Industry data, which are at a higher level of industry aggregation.

To distribute the national data to the states, we turn to the BEA's GDP by State data. State-level TOPI-to-Employment ratios are used with each county's Employment estimates for each IMPLAN Industry to calculate county-level first estimates of TOPI by IMPLAN Industry. 

County-level TOPI estimates by IMPLAN Industry are then forced to sum to the state level TOPI estimates.


While total TOPI by Industry is both region- and industry-specific, the breakout of that TOPI among its component parts (sales tax, property tax, etc.) is only region-specific - there is no industry-specific breakout of TOPI into its component parts. For a fuller discussion of the ramifications and possible adjustments related to this can be found in Generation and Interpretation of IMPLAN's Tax Report.

While in the Social Accounting Matrix (SAM), TOPI is distributed to Government, SAM models by default treat TOPI as a leakage, meaning that any TOPI generated as part of an analysis will not generate additional induced impacts. 


Understanding Taxes on Production & Imports, Net of Subsidies (TOPI)

Estimating Administrative Government Sales and Revenues

Generation and Interpretation of IMPLAN's Tax Report