@azonenberg Thanks for asking! This was part of my thread on the concept last time (I think it was back on :birdsite:) and it's important. For oursourced compute, you'd have it charged against your personal tax-exempt allowance in order not to pay a huge premium on it.
This would also get rid of dirt cheap anonymous outsourced compute, which is probably a mix of good and bad. But even with the tax (on energy part of hosting only), VPS for small websites etc would still be cheap. Just massive compute wouldn't.