[PeterisP]

If delivery services emit a lot of CO2, then making delivery services (which is not about "someone who works as a delivery guy" but rather about the company selling delivery services) much more expensive is a key part of ensuring that delivery services get used less and only by those needs where those delivery services are relatively more important i.e. those who would be willing to pay the significantly increased price of deliveries.

After all, the whole point of carbon tax is to reduce usage, not to gain revenue or penalize some people; so it works if and only if it meaningfully changes behavior, i.e. if the tax significantly raises prices of some specific market goods/services and thus drives people to use less of those specific goods/services. A simple income-proportional tax or just "tax the rich" doesn't incentivize reducing emissions, so it's useless for that goal; it's perhaps useful for social equity and wealth redistribution, but that's something not directly linked to climate change goals.

It's not about money, it's about CO2; driving deliveries needs to emit less CO2 so the goal is to either get more efficient deliveries (e.g. electric vehicles) or less deliveries (putting some of those delivery drivers out of jobs), and "who's paying for that" is just choosing the most effective means to achieve these goals.