That is why the proceeds of such a tax should be given back to the population directly. That way if your CO2 emissions are average, it's a net zero financially

That is why the proceeds of such a tax should be given back to the population directly. That way if your CO2 emissions are average, it's a net zero financially for you but you're incentivized to reduce your emissions as you could actually gain money if you go below average (in effect it would mostly be the rich that lose money as they're quite often the biggest CO2 emitters). However the implementation of such a tax, although conceptually simple, is practically very complicated.