spsd m commodity tax user s guide this describes the input output model associated with spsm it combines taxes levied at industry level those directly on households to produce retail equivalent effective sales rates these are used in compute consumable income august 28 2000 table of contents release summary 1 introduction methods modeling using 3 calculating liability coverage 4 federal government 5 provincial 7 local property owner occupied dwellings 8 flags options parameters and variables adjustment factors 10 appendix i framework 11 general overview accounting margins matrices 13 14 a simple open assumptions leakage adjusted o 15 17 gst 18 removal ii details expenditure components 19 differences between