I disagree that providing the rebate to everyone equally is ideal if the intention is to incentivize development and uptake of otherwise cost-innefective systems.

I speak from experience. I live in Canada, and I get carbon rebate cheques. They just show up. They don’t incentivize me to do anything at all.

However we also have carbon credits. I’m in the process of installing rooftop solar on my home. The carbon credits I can sell to subsidize the cost of the solar system.

So, in an environment with both, the tax didn’t change my behavior at all. The credits however were a meaningful part of my calculus to “put my money where my mouth is” and invest my own money and choices into green tech.

So, I acknowledge that it’s anecdotal, but the carrot helped drive my behaviour into a more eco-friendly direction