The german government had an interesting idea for that. Collecting all the emission taxes into a common fund (like sales tax on each item) and then paying that back to the citizens, the same amount to everyone. If you get the emission pricing right, then rich people (who emit more through their life) will pay more tham they get, while poor people will profit from it.

Though the system is not yet active (because of shit financing tricks that got stopped by the courts and the current inability of the government to actually pay that money out to the citizens)