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Road tax (levied on road-worthy vehicles) in the UK, and I'm sure elsewhere, has been tiered by emissions for decades. London also has had the congestion charge and now ultra-low emissions zone (ULEZ) for driving through with inefficient (and now with almost anything) per day.

I know that's not quite what you meant, but I think it's probably more feasible to have multiple specific things like that than an overall tax somehow?

Even for companies, forcing them to account for their carbon footprint, auditing it, etc. just seems like it'd be more 'busywork' and open to loopholes to me than 'just' taxing specific purchases or activities.



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