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No, GP is saying that instead of taxing carbon where people are free to choose how to minimize carbon emission (and how much to minimize), the proposal bans ICE engines.

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Annual car taxes in germany have been based on emissions for around two decades already. This is the step after that.

But wouldn't it be much simpler to increase those taxes instead? Rather than dealing with each COx source on a case-by-case basis, just increase the cost of COx emissions and let the market and technology negotiate around the tax. If you can accurately price the external costs of X, and charge that, then the rest takes care of itself. Whether through decreased output of X, or through enough money coming from it to nullify its effects.

Taxes can create loopholes or outright frauds (VW diesel scandal?), what's the problem with the ban? No ICEs anymore, that's it, go for electrical or whatever isn't fossil-fuel based anymore.

Why do all of this juggling with taxes, pricing, etc. when you are a sovereign state and can just decide "no more"?

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