Janet E. Milne (Vermont) has published Carbon Taxes in the United States: Context for the Future, 10 Va. Envtl. L.J. 1 (2008).  Here is part of the Introduction:

This article provides background and context for considering the use of broad-based energy taxes to reduce greenhouse gas emissions at the federal level in the United States. After a brief introduction in Part I to the concept of energy taxes and their design alternatives, Part II reviews the United States’ most significant experience with enacting broad-based energy taxes—President Clinton’s proposal to tax energy based on its energy content as measured by British thermal units (Btus)—and the possible implications of that experience for today’s debate over carbon taxes and permit trading. Part III sets pending carbon tax alternatives and actions in the context of the current proposals and programs for using tradable permits for greenhouse gas emissions. While it does not undertake to analyze the pros and cons of tax instruments versus other instruments, an exercise that would require many more pages than allowed here, it highlights analytical issues that are key when comparing carbon taxes and cap-and-trade regimes. The article concludes by suggesting that policymakers and advocates should not dismiss the possibility of using taxes to reduce greenhouse gas emissions despite the political volatility of tax proposals. If held to the same analytical standards, taxes and trading regimes bear many similarities and involve some of the same politically difficult choices.