This is exactly how we would want to structure it. The point is not to punish anyone. The point is to simply increase the cost of the unwanted carbon emission

This is exactly how we would want to structure it. The point is not to punish anyone. The point is to simply increase the cost of the unwanted carbon emissions, and then let microeconomics take over. If you pass a new tax that causes a wave of corporate bankruptcies, job losses, unemployment, and other disruptions, that's a great way to ensure the policy is unpopular.