Preferred, but you often need more nuance than that — for example, if a carbon tax is set high enough to deter profitable heavy industrial activities it would require care not to have a disproportionate impact on people who depend on cars, non-electric heating, etc. Those can be mitigated, of course, but it starts to make the tax policy a lot more complicated.
The other problem is that we probably had time for a carbon tax when the idea was first advanced decades ago. It's not clear to me that we can afford a gradual approach now when we really need to be doing things like saying you just can't buy new coal burning equipment at any price, for example.
