Economists distinguish between three scopes of emissions https://www.economist.com/briefing/2020/06/20/how-much-can-financiers-do-about-climate-change https://w

Economists distinguish between three scopes of emissions https://www.economist.com/briefing/2020/06/20/how-much-can-financiers-do-about-climate-change https://www.economist.com/briefing/2020/06/20/how-much-can-f... It gets complicated as direct taxation just encourages moving the dirtiest link in the supply chain offshore. E.g. manufacture tire in the US and be subject to a high emissions tax, manufacture them abroad and then import them into US - and you're golden.