I'm not sure I agree. I could easily imagine a range of carbon taxes applied to vehicles where most, but not all, users would switch to electric. There could easily be people who like taking long trips far from major roads and are willing to pay a large premium to do so.
> Another way to look at it is that bans are fair because they apply to all people equally. Taxes unfairly punish the poor who have less discretionary income. (A $100 tax on cigarettes would drive most of the working and middle classes to quit, but there are certainly a number of rich folks who would keep on lighting up because $100 means little to them.)
That's a fair point, but I'm not sure your example is all that compelling. If a small number of rich people are willing to pay $100 in extra taxes to smoke a cigarette, is that really so bad?