The answer depends on the philosophy and legal view of a particular market or a country. Some would prefer to put green tax only on green consumers because they are the final beneficiary. Some would prefer to put green tax on both green consumers and green producers, because they would argue that both green consumers and green producers benefit. The final decision can/will be made by either government-imposed regulations or by the market, influenced by various stakeholders with differing but competing interests.

I hope this helps.

Jeremy

Green tax are the tax paid by consumers for products or services that are not environmentally friendly. Intended purpose of the green tax is to offset the negative impact resulting from the use of non-green products and services. Since the aim is to promote the green product uses and discourage negative impact due to use of non-green products and services. We are now living in the world of green markets, for mobalising traditional market to green market, and promoting and bridging green market knowledge gap, some short of green tax need to charged from both consumer and produces to make them  responsive to green products and services  

Dear Jeremy, good day.  the answer can be seen more clearly if you see the question as perfect green markets vrs dwarf green markets or non-green markets.  

Perfect green markets have environmentally friendly production (GQ) and dwarf green markets have environmentally unfriendly producition(Q).  Green taxes are needed only in those markets with environmentally unfriendly production....

Some how since 2012 instead of setting up green markets as UNCSD 2012 indicated "the future we want" and internalize enviromental issues in the pricing mechanims of green makrets, the whole world ,all governments, the UN, all other institutions..WB, FAO, IMF, OECD move either voluntariy or by regulation toward dwarf green markets, where they still consider environemental issues externalities and treat them as such with an array of green taxes.....

We shifted from the theory of the perfect market to the theory of the perfect green market in 2012 and instead of using the theory and practice of perfect green markets to deal with the environmental crises head on those leading the paradigm shift went the dwarf green market route...

Thank you for your comment Jeremy

Dear Dhani, good day.

The definition and paragrah you provided is the definition of green tax provided by googe as "Green tax defiinition".......is that your own statement or definition or you just copy it?

Any how, it reafirms that green taxes are only needed when you have markets under environmentally unfriendly production like dwarf green markets.....

Thank you for participating...

Dear friends, here sharing my most recent article which I trust you may find interesting in terms of food for thoughts:

If Going From Free Markets to Non-Free Markets is the Way to Go: Does This Means the End of Rational Decision Making Thinking or Is This Just a Temporary Block of a Perfect Paradigm Shift to Green Markets?

https://www.researchgate.net/publication/312092336_If_Going_From_Free_Markets_to_Non-Free_Markets_is_the_Way_to_Go_Does_This_Means_the_End_of_Rational_Decision_Making_Thinking_or_Is_This_Just_a_Temporary_Block_of_a_Perfect_Paradigm_Shift_to_Green_Mark

Article If Going From Free Markets to Non-Free Markets is the Way to...

Those interested in green market thinking may find the following article full of food for thoughts

From Traditional Markets to Green Markets: A Look at Markets Under Perfect Green Market Competition

https://www.researchgate.net/publication/330617155_From_Traditional_Markets_to_Green_Markets_A_Look_at_Markets_Under_Perfect_Green_Market_Competition

https://www.researchgate.net/publication/330701187_From_Traditional_Markets_to_Green_Markets_A_Look_at_Markets_Under_Perfect_Green_Market_Competition

Not necessarily!

The answer is No, as if you did you would distort the green market price....