There are many ways to set up a revenue neutral carbon tax, but if all the revenue is distributed back to citizens equally, Microsoft pays the tax, but does not

There are many ways to set up a revenue neutral carbon tax, but if all the revenue is distributed back to citizens equally, Microsoft pays the tax, but does not get a refund. Businesses that are large carbon emitters have to raise their prices, and the market cares about CO2 a little bit more.