[varjag]

It did gain a lot of wealth of selling oil, however it has nothing to do with Norway CO2 emissions.

Carbon footprint describes where the source of CO2 pollution is. You can make plastics from all that oil you buy or burn it all, that's on you. If you do burn it, you become CO2 pollutant, really hard to see the controversial part here.

[shoo]

Nonsense. You can define "carbon footprint" that way if you like, but I view that as an accounting definition. You've just decided to define it that way.

CO2 pollution is stored in the atmosphere, which is a shared global resource.

I'd argue that carbon taxing should be designed to discourage economic activity that directly or indirectly leads to greenhouse gas emissions, you need to disincentivise production as well as consumption as well as associated enabling activities such as shipping the stuff. Encourage all of these actors to do something else that results in lower net carbon emissions at the global system level.