The impact of a tax is measured as a share of your income - if a tax represents a growing share of your income as you grow richer, it’s called progressive, otherwise it’s regressive (ie falls harder on the poor).
This is the case for consumption taxes in general and carbon taxation in particular. This is not contradictory with the fact that the top income decile emits more per capita in absolute than the lowest one.
This is especially manifest for gasoline consumption: richer households consume significantly more of it, but it represents less than 2-3% of their income, while it can reach more than 10% for poorer households.
Indeed, this can and should be offset with a full redistribution of the tax proceeds - either flat or targeted at lower income households - to compensate the inherent regressivity of carbon taxation.
Source: my PhD was on the distributional consequences of carbon pricing.