Taxation is a poor enforcement method. It has a disproportionately low effect on large wealth holders, who use varied instruments to evade it. Lethal levels of carbon emission come from large corporations, which can easily evade taxes. You cannot assume taxation can depend on sufficient regulation.
Slemrod & Yitzhaki: "Chapter 22: TAX AVOIDANCE, EVASION, AND ADMINISTRATION" Handbook of Public Economics, 2002. http://eml.berkeley.edu//~saez/course/Slemrod,Yitzhaki%20PE%20Handbook%20chapter.pdf Union of Concerned Scientists, USA: "Largest Producers of Industrial Carbon Emissions", 2013.
There are too many factors of climate change than just carbon to be taxed on. The earths rotational axis precession has a great effect on the planets weather and climate significantly.