All valid points. Compliance would have to be a staple, which makes enforcement and oversight critical.
Where would you want the tax revenue to go in your country?
Personally, I’d be happy with a blanket tax return. Take the money generated by last year’s carbon tax, divide it by the number of tax payers, and call it a day. Since wealthy people typically have a higher carbon impact (pay more into the tax), this would average out to a small redistribution of wealth towards the less fortunate.