This is a meta idea that can be applied where there's a scarcity such as road use and CO2 emissions. You tax the thing that's scarce and then divide the revenue equally between all citizens. The desired result is set by government, eg. the desired level of annual CO2 emissions, and then the tax is set by an independent committee to achieve that result. It works in the same way as the Bank Of England Monetary Policy Committee.


Why does the the revenue have to be given back to the people? What's wrong with the government having it?

The government should only keep the tax on people's income. Otherwise there is a tension within government because, for example, a policy that cuts CO2 emissions would also cut the government's revenue.