Title: Entropy added taxing methodology: a case study with domestic refrigerators in India

Authors: Jolly Abraham, L. Suganthi, Anand A. Samuel

Addresses: Anna University, Chennai 600 025, India. ' Anna University, Chennai 600 025, India. ' Vellore Institute of Technology, Vellore 632 014, India

Abstract: Use of thermal engineering appliances, especially refrigerators and air conditioners has increased enormously in both industrial and in domestic sectors. They cause considerable environmental pollution due to the release of a large quantity of refrigerant (chlorofluorocarbons) and the use of a large quantity of power, generated mainly from low quality domestic coal. Also available energy or exergy is lost due to the use of badly maintained and inefficient equipment. The introduction of Exergy Analysis (EA) based Entropy Added Tax (EAT) proportional to the entropy added or exergy lost in a component will force the manufacturers to improve the efficiency of the component. Analytical calculation of EA based environmental tax using exergy loss, weightage factor and degree of difficulty for reducing exergy loss and also calculation of the tax using nomogram are presented in this paper.

Keywords: carbon tax; energy tax; degree of difficulty; entropy added tax; EAT; environmental tax; exergy analysis; life cycle assessment; LCA based tax; nomograms; weightage factor; India; environmental pollution; exergy loss; domestic refrigerators; chlorofluorocarbons; refrigeration.

DOI: 10.1504/IJEX.2006.009042

International Journal of Exergy, 2006 Vol.3 No.2, pp.150 - 163

Available online: 19 Feb 2006 *

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