Abstract
Level accounting (more recently known as development accounting) consists of a set of calculations whose purpose is to find the relative contributions of differences in inputs and differences in the efficiency with which inputs are used to cross-country differences in GDP. It is therefore the cross-country analogue of growth accounting.
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Caselli, F. (2018). Level Accounting. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_2169
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DOI: https://doi.org/10.1057/978-1-349-95189-5_2169
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