The carbon tax is a tax on combustion.
Based on the stoicheometry of the constituents of emissions from the process of combustion.
The proportion of carbon in these emissions is taxed regardless if the emissions contain sulphinomides, chlorides etc.
The tax is then directed to development of sustainable technology. This stream of revenue is unencumbered by the
usual global energy concerns. Eg the carburetor that is capable of operating a family sedan on H2O, that was shelved.