All money collected from the taxes is paid back out to the citizens, but on a per-capita basis. Due to how the distribution of wealth/spending/carbon footprint

All money collected from the taxes is paid back out to the citizens, but on a per-capita basis. Due to how the distribution of wealth/spending/carbon footprint work, the majority of people would get back more than they paid in tax - it’s an extremely progressive tax. Flying a private jet or driving a motor yacht would become incredibly expensive even compared to their current cost, and would fund a lot of poorer people investing in decreasing their own bills via heat pumps, etc. It’d also help increase blue collar worker leverage and encourage onshoring/reindustrialization, because it’d become less attractive to ship goods from other countries.