In pure economic efficiency terms, the most cost-effective system for establishing a price on carbon pollution and starting a societal move toward a lower-carbon future, might be an upstream simple price.
Carbon Fee not tax
This price is not a "tax", because a 'tax' implies a taking of a good. That assumes that we have a right to pollute and impact others. In fact, that very pollution is a taking of a good, a seizing of a value, that occurs today without any form of compensation.
If you dump an old mattress at the county dump, you pay a fee ... not a tax. We need to charge a 'dumping fee', a polluter's fee for dumping CO2 into the air we breathe ...
continued at Daily Kos....