La fiscalidad del agua

This research aimed to review the taxation linked to water resources in Spain. First, the Spanish case is placed on the European map, reviewing the main taxation areas in this field. Next, central taxes managed by River Basin Authorities are described. Finally, the paper describes carefully the main elements of water cycle taxes designed by Autonomous Communities, showing a broad heterogeneity and discussing the main objectives guiding their design. Este trabajo realiza una revisión de la fiscalidad relativa a los recursos hídricos en nuestro país. Se comienza por ubicar el caso español en el panorama europeo, mencionando los principales ámbitos de tributación en este con-texto. A continuación, se describen los tributos estatales, gestionados por los organismos de cuenca. Finalmente, el trabajo describe con detalle los elementos relativos a los principales impuestos creados por las Comunidades Au-tónomas en el ciclo del agua, mostrando la heterogeneidad existente y discutiendo los objetivos que orientan su diseño

Household adoption of water-efficient equipment: The role of socio-economic factors, environmental attitudes and policy

Using survey data of around 10,000 households from 10 OECD countries, we identify the driving factors of household adoption of water-efficient equipment by estimating Probit models of a household’s probability to invest in such equipment. The results indicate that environmental attitudes and ownership status are strong predictors of adoption of water-efficient equipment. In terms of policy, we find that households that were both metered and charged for their water individually had a much higher probability to invest in water-efficient equipment compared to households that paid a flat fee