Exergy Loss: A Basis for Energy Taxing
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The paper introduces exergy loss or entropy added as a basis for energy taxing. Exergy loss will be shown to account objectively for all energy input and output in its different forms and qualities: electricity, fuel, feedstock, product and heat of high as well as low temperature.
[1] N. Georgescu-Roegen. The Entropy Law and the Economic Process , 1973 .