The only way to make "pay for emissions" actually do what we want it to do without degenerating into countless scams and excess management wastage, is tax it at

The only way to make "pay for emissions" actually do what we want it to do without degenerating into countless scams and excess management wastage, is tax it at the literal coal face, and at the port. The market really will figure out who pays what share of the price increases, that's what markets a great at. It needs to be done slowly, so that markets and stakeholders have time to adjust, and there are no great shocks that destroy otherwise-solvent businesses or industries, but it's the only way it can ever be done fairly.