That is why I think the simple solution is best: a straight emissions tax refunded in the form of checks to the population. Consumption taxes ultimately do get passed on to consumers, so writing them checks for the total is certainly fair enough. It pretty much eliminates the regressiveness. And it provides incentives throughout the economy to either stop using hydrocarbons or use them more efficienctly.
Of course this is not the whole answer. Energy demand does not have a good elasticity in response to price increases. So you need to supplement this with efficiency regulations where efficiency can easily be measured - which is in a huge portion of the economy. You also need massive public initiatives - creation and maintenance of trains, subsidy of electric cars, building an advanced fault tolerant long distance electric grid with plenty of storage, so you can make use of dispersed variable energy sources.