I reject the notion that going after emitters is the only way of reducing our CO2 emissions. How about reducing emissions by reducing overall demand? That would also mean a lengthening of fossil fuel supply.
Whiteshirt was talking about the lack of sustainable buildings in Australia, because it's that kind of thinking that we're going to need to embrace if we're REALLY going to have any chance at tackling man made climate change.
We need to move to sustainable living, not sustainable production. Buildings are inherently more green than houses are. We need to all move into high rise apartments. It's more energy efficient to heat a whole building than it is to heat 30-40 individual houses, same for cooling. It also allows more efficient public transport because you know where the population densities are. Those are two examples, I could go on for a few hours as to why we need to move to a sustainable living environment if we have any chance of combating climate change (all the way from electricity loss due to range to the amount of infrastructure required to maintain and support, etc), but I'm too tired right now.
But when you start thinking along those lines I'm sure you start seeing the possibilities to reduce our energy consumption.
Taxing emitters won't reduce emissions because they're still going to produce as much as we demand, which is raising rapidly because we all want to live in huge houses in the Suburbs and drive into work instead of live in apartments and take the subway into work.
As for contrary evidence, how about this
OECD report?