14. You would have to assign a flat rate to each source
based on an average of amount of CO2 that the source releases. If a utility is able to find coal which delivers more power/lb, that's not a bad thing either.
Fee and dividend isn't really a carbon tax - everyone is making money on the other end too. If you use less carbon that the average citizen, you actually make money (not sure how the corporate end of that would work).
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