Another problem is that taxing negative externalities is often used for another things than eliminating given externality. I will buy beef (or corn). It will e

Another problem is that taxing negative externalities is often used for another things than eliminating given externality. I will buy beef (or corn). It will emit CO2. Capturing given CO2 would cost $5. So the tax will be $5. But politician will not use these $5 for capturing the CO2 emissions. He will buy votes instead. $1 for a symfonic orchestra. $1 for police department. $1 to subsidies to a company of a friend lobbyist. $1 for a new playground... Most often, negative externality taxes are just proxy for taxing people more without using money to fix the externality. So even if you believe the externality exists, but you are not supporting given politicians' program, it is a rational choice not to pay the tax.