The German CO2 as currently implemented gives back the credits via the electricity bill (essentially lowering the high taxes there, but could also be a credit).

The German CO2 as currently implemented gives back the credits via the electricity bill (essentially lowering the high taxes there, but could also be a credit). While not perfect, it strikes me as a rather great „90%“ solution since it gives back the tax in roughly the same proportion as energy use and cost (single/couple/family), so it‘s pretty fair to the poor as well.