You give the tax back to people so they're no worse off on average, and are better off if they don't overly engage in destroying the commons. As for the actual

You give the tax back to people so they're no worse off on average, and are better off if they don't overly engage in destroying the commons. As for the actual tax rate, I will defer to the economic literature on this subject, but the answer will invariably be a pragmatic one.