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has been cited by the following article:

• TITLE: Effect of Environmental Taxes as Correcting Negative Externalities Caused by Water Pollution Applied to the Agro-Food Industry

  AUTHORS: I. M. Román-Sánchez, Irene Carra

  KEYWORDS: Sanitary Tax; Wastewater; Externalities; Environmental Taxes; Agro-Food Industry

  JOURNAL NAME: Theoretical Economics Letters, Vol.3 No.3A, June 18, 2013

  ABSTRACT: Market failure involving pollution from wastewater discharges industrials, is corrected with the establishment of environmental taxes. Heterogeneity in the design of these taxes, with a different tax base for each EU member country, affects both the pollution parameters considered and their weight in the calculation of the tax payable. This paper presents a study on the variety of this tax in Belgium, Italy and Spain. Finally, we discuss the possibility of the same as correcting market failure.