Why tax the gasoline but then the airplane ticket and not the kerosene?

And similarly i would extrapolate to do we tax the buyer of electricity (which could be green sourced) or the manufacturer - the gas burner. Or maybe even at the first point of contact with the carbon source, the oil company.

I was making an analogy to a revenue-neutral carbon tax. That is tax all of those things, but cut every taxpayer a refund for an equal share of the revenue. This is ultimately identical to paying people for having below-average use.