Good, but hard to measure fairly. Essentially all the emissions for everyone are 'indirect'. They are the result of the processes used to produce the goods we consume, etc. So then, should the consumer be responsible for those emissions directly, or should it be the factory workers, or the people who own the factory, or the people who supplied the fuel that was used to run the factory, or the people who payed the people who supplied the fuel... etc.

We could think about untangling it, but probably easier to just tax the rich and then tackle the CO2 problem separately - probably by also taxing the people who own the factory for emissions.