Punitive taxes always hurt the poor more.
It is a long known fact.
Take a look at why Obamas cap and trade legislation failed and you will see the same answer.
Obama could not convince his own party members in Congress to support it because they realized its collection of punitive taxes on fossil fuels would disproportionately hurt lower and middle income people.
You cannot save the planet by driving a majority of the population deeper into poverty by punishing them for wanting heat or lights.
The excuses used are many, like reducing smoking or oil use, but the root of all tax hikes is to raise revenue.