This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article use the SAMEA for Spain in 2000, applied to the water resource and to greenhouses gases emissions. The estimation has been made from official data of the INE. This matrix is used like central core of a multisectorial model of the economic and environmental performance, and is calculated, what have been called "domestics multipliers SAMEA" and their decomposition into characteristic, direct, indirect and induced effects. These multipliers show some of the valuation economic and environmental efficiency. Also, is made an application of these multipliers that allows to appreciate that there is no causal interrelation between the sectors with a higher economic backward linkages and higher environmental deterioration backward linkages.
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