We propose a comprehensive theoretical framework to evaluate reliability and energy consumption of distributed source coding (DSC) in wireless sensor networks (WSNs) applications. Energy efficiency and the amount of measurements that can be successfully decoded in tree-based WSNs employing DSC in the presence of different coding topologies and packet aggregation schemes (PA) are accurately characterized. The system model includes a realistic network architecture with multi-hop communication, automatic repeat request protocol (ARQ), packet losses due to channel impairments and collisions, and correlation properties of the sensed phenomena. Four DSC topologies and three alternatives of PA are considered. The analysis is carried out by evaluating the expressions of reliability of DSC in terms of probability of measurements that cannot be decoded (loss factor), and the efficiency in terms of average energy consumption of the network. Numerical results show that the best choice of DSC topol...