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Will you pay an extra $3.19/gal to kill the IRS?

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It's been a few weeks since Al Gore give his speech proposing to replace the payroll tax with a pollution tax.  I never did see a clear outline of this idea;  what does "payroll tax" mean, exactly?  And what would the taxes amount to?  So I decided to work out the details.

I assumed that, rather than "payroll taxes", the program should eliminate the entire income tax.  I also took the position that expeditures should be covered, not just receipts; no more deficit.  On the other end of the equation, I chose to go for a single tax, a tax on carbon.  The details are below.  Suffice it to say that it comes to $3.19 per gallon of gas. Or, somewhere between $600 and $1,000 on a ton of coal (depending on how much carbon is in it).  Or, 6.2 cents per cubic foot of natural gas (? - not sure about the calculation).

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