Pay-walled, so only got the summary... but even "emissions" isn't a simple calculation... do you include the electricity generation you get your power from? What about emissions on what went into something you buy? The mining, processing, shipping, refining, manufacturing and distribution of the final product, and many component hierarchies in play? Depending on how you look at something, getting an electric car is a…
Yes, it is. Tax the fuel on its carbon content at the point of sale of the fuel from the refinery.