I’ve seen some good reasons why a revenue neutral carbon tax is not possible. I will not debate those. I will say that a household has a certain amount of money. If I need to spend more of that money on gasoline, I will, assuming I can get that money. Giving it to me to offset the carbon tax would do nicely. Hence, a ‘revenue neutral’ tax will not alter behaviour and hence it is useless. That is an hypothesis by the way, not a conclusion.