it's important to consider the effect this sort of tax can have on poor individuals and families who are dependent on an industry or even a single vehicle which can have high carbon emissions (relatively).
Carbon is not the only nor the strongest greenhouse gas. Methane and the like would also need to be taxed under such a scheme, or you would just set up more perverse incentives. Perhaps a "carbon emission equivalence" tax.
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.