Revenue neutral is a campaign slogan and nothing close to the policies that are typically put forward. I'm not saying there is no such thing as revenue neutral carbon tax, but when the rubber hits the road, revenue neutral on the campaign trail becomes a normal tax with a few token rebates.

In the higher up the income distribution the percentage of a person's income spent on consumption decreases, as highest earners typically put their money into wealth generating assets. So a smaller percentage of their income is actually taxed.

If you make 30k a year, you are spending everything you make on essentials. They're for the full amount of your earnings will be taxed by any consumption tax. If you make 300K a year, even if you spend 2/3 of it on consumption you are still being taxed at a lower rate.