Here’s an excise tax that’s not regressive. Federal jet fuel rates now range from “$0.219 for general aviation such as private jets to $0.044, for commercial aviation.” http://taxfoundation.org/blog/combined-effective-commercial-jet-fuel-tax-rates-and-fees-state
States race to the bottom to attract flights, naturally enough, so they can hardly lead the way here. A federal tax increase would either cut emissions or raise revenue. Poor folks don’t fly much, even commercially. The hurt from this tax won’t be as concentrated on the wealthy as taxing carried interest appropriately, but it’s hardly regressive.
The Center for New Revenue 