Next Article in Journal
Environmental Regulation, Green Innovation, and Industrial Green Development: An Empirical Analysis Based on the Spatial Durbin Model
Previous Article in Journal
Income, Economic Structure and Trade: Impacts on Recent Water Use Trends in the European Union
Article Menu
Issue 1 (January) cover image

Export Article

Open AccessArticle
Sustainability 2018, 10(1), 212; https://doi.org/10.3390/su10010212

The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries

1
Department of Economy, University of Jaén, 23071 Jaén, Spain
2
Department of Economy and Business, University of Almería, 04120 La Cañada, Spain
*
Author to whom correspondence should be addressed.
Received: 3 January 2018 / Revised: 13 January 2018 / Accepted: 13 January 2018 / Published: 16 January 2018
Full-Text   |   PDF [563 KB, uploaded 16 January 2018]   |  

Abstract

80% of all wastewater is discharged into the environment without first eliminating contaminants, and the consequences are cause for concern. The ecotaxes levied on effluents in many developed countries are aimed at preventing and minimizing water pollution and also, in part, helping to finance proper water reclamation facilities. The aim of this study is to conduct a comparative analysis of the current tax burden in a set of European Union countries on wastewater discharges and to assess its relationship with the quality of fresh water and other economic and political variables. The paper draws on different theoretical arguments and estimates a panel data model to verify the effectiveness of taxes in protecting aquatic ecosystems. These taxes are directly dependent on the environmental health status of water and inversely linked to the volume of discharged wastewater. In addition, a direct relationship is found between the tax burden on wastewater discharges and the variables representing the Human Development Index, the per capita expenditure on protecting water resources, the relative weight of ecotaxes in a country’s total tax revenues, and public support for green political movements. View Full-Text
Keywords: taxes; wastewater; environmental protection; environmental performance index; public expenditure; panel data taxes; wastewater; environmental protection; environmental performance index; public expenditure; panel data
Figures

Figure 1

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
SciFeed

Share & Cite This Article

MDPI and ACS Style

Gallego Valero, L.; Moral Pajares, E.; Román Sánchez, I.M. The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries. Sustainability 2018, 10, 212.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top