An analysis of a tax on carbon

This article discusses the limitations of using a carbon tax to address global warming. I like its discussion of externalities and the Coase theorem. It also recognizes that either cap and trade or a carbon tax can reduce carbon emissions. However, some of the analysis is fuzzy or confusing.

The author claims that "Most economists prefer a revenue-neutral carbon tax that would be imposed at the mine-head for coal, the wellhead for natural gas, and at the refinery-gate for petroleum products." I don't know the preference of most economists, but I would prefer imposing the tax on the producers who emit it if unless monitoring costs are prohibitive  Why make a utility company that sequesters carbon dioxide pay as much for coal as one that burns "dirty"?