The easy way to implement a carbon tax is to tax at major sources, like coal mines and oil wells, and let the producers pass on the cost to everyone else. It's not terribly difficult to assess the amount of coal produced by a mine.

It's also fairly difficult to move a coal mine to another country. Of course, people could import their carbon-intensive goods, but most proposals include tariffs on countries without comparable carbon fees. Tariffs like these are explicitly allowed by trade agreements.

The objective of carbon tax is to give incentives to market participants and let the market to the job. In my opinion it will result in creating huge wealth transfers with much real benefit to the climate.

I would rather side with Naomi Klein that capitalism proved ineffective in solving problems of this scale.

So decide by fiat it doesn't work rather than run the experiment?