You can tax things, but that doesn't magically solve the problem, at all, you just make energy that we have more expensive. It should increase the rate at which other energy sources can compete of course, but it cannot solve the problem, the solution doesn't exist outside nuclear. The math is inexorable, we're kidding ourselves to think otherwise. This MIGHT have been useful in say 2000.
The idea of a carbon tax used to reduce FICA taxes is nice though the reduction would be small, and the reduction in CO2 would be small. You can't magically WISH wind and solar and EVs into existence over night.