No, but we can punish (tax) those that grow plants.
Off the top of my head, a couple other common things that involve CO2-
My MIG welder has a CO2 bottle, as does every soda fountain. So do beer taps for that matter. Any process that uses yeast gives off quite a bit of CO2. So they can tax bread and the production of alcohol also. I'm sure there are many, many more.
WTf, Beer, too, ...pooh! Just in time for another T party!