[beat]

Looking more into this, it seems to me a carbon tax is not an effective approach at all. Instead, we should be looking at the cattle/feed lifecycle. Encourage totally or mostly pasture-fed beef, and discourage corn feeding. That could be done in part by more strictly limiting use of antibiotics, which are used to make cattle tolerate the corn-feed diet without it completely wrecking their digestive systems.

This would raise the price of beef, sure, but more importantly, it would help break the use of farmed (and heavily subsidized) corn, and the use of antibiotics, which are problematic for reasons that have nothing to do with beef. This gets us to actually solving the carbon problem, not just blunt-object punishment.