So you want to punish the average citizen with a higher cost of living?
You want to drive the population of the US into poverty. Nice guy. What do you give out for Christmas? Recycled cards you stole out of your neighbors mailboxes last year?
The reality is Presidents Obamas cap and trade scheme, much like you propose, was so costly to the middle class and poor in the US that even members of his own party left him hanging without support. And keep dreaming if you think any carbon tax would be offset by a decrease in the income tax as you said in your post above.
Low end CBO estimates were the Obama plan would increase the cost of living for the average American family by $1,200 per year, PER PERSON. Some CBO estimates put it as high as $1,500 per year per person.
Do the math. A $3,600 a year increase covering food, heat, and gas to get to work would have crushed the average American family of 3.
That is why democrats ran from that bill. Obama could not come close to passing it even when he had majorities in both houses and did not need 1 republican vote to get the bill passed.