Focusing on fossil fuels would handle the plastic aspect, but if we're rewriting tax code I think we're better off trying to cast a wider net. I'd propose that

Focusing on fossil fuels would handle the plastic aspect, but if we're rewriting tax code I think we're better off trying to cast a wider net. I'd propose that we tax the hell out of manufacturers' that won't accept delivery of things they manufactured (be it packaging or the products themselves--in whatever state). To avoid this tax they must also meet transparency guidelines for how inbound waste of this sort is disposed of. This way the "how do we deal with the waste?" problem is handled by the same people who decide what materials to use in the first place. We use the tax money to set up municipal recycling facilities that use the bar codes on the waste to sort it based on who made it, and instead of shipping it to third world countries they ship it there instead.