They’re in fact very progressive - the poor consume less than the rich, and rich “hobbies” have greater proportional CO2 emissions - think supercars, yachting, flying business or private. So the poor will receive more in CO2 “income” than they’ll pay in CO2 tax.
The only difficulty is border control - how to prevent manufacturers simply escaping to CO2-tax-free jurisdictions and importing the finished goods - but with free trade getting a bad rep, maybe viable solutions will emerge.