> Shifting the cost to the rich doesn't change behavior and it doesn't reduce actual carbon.

Shifting cost to the emitters is a better way to put it. If a factory can make 10m in upgrades over time to reduce their carbon tax burden by 15m over time, they are definitely going to do it. So I disagree: I say it does change behavior and it does reduce actual carbon.

> There's a lot more low-income emitters than high income ones

Whether that's true or not it does not mean a carbon tax would not 'reduce actual carbon'.

Drivers of ICE vehicles are the emitters.

An ICE vehicle sitting in a driveway with its engine off emits no pollution (that is, after the initial impact of manufacturing and delivering it).