I agree with you that this should work, but it makes me sad that this kind of solution preserves access for the wealthy and excludes those who are not. Maybe clean energy can help reduce the divide eventually.
Personally I'd rather not promote additional tracking and surveillance. Simple measures, while they might not be perfect, at least have easy-to-predict outcomes. Directly taxing what you want less of (e.g., CO2e) doesn't require complicated mechanisms and can be rapidly and broadly applied.