And why exactly would taxing consumption be any better? Hydrocarbons once out of the ground become a diverse array of things. Who would determine the carbon content of each product on the market? Sounds like a massive massive program that is open to all kinds of politicking. When I buy a car, would every plastic item and lubricant be tallied and carefully counted?
And if the cracking process releases a bunch of that pesky carbon, does it just go unaccounted for? I really don't understand the desire for consumption taxes when taxing a wellhead is more straightforward and harder to cheat.
But this all goes to my point - the farther you get from taxing what comes out of the ground directly and applying it to alternatives, the more it just looks like shady politics.