A pollution tax is one of the few taxes that has net a economic gain. Pollution taxes not only generate tax revenue, but also help keep the environment clean, people safe, and help slow climate change.
It is not fair to the American people for companies to be able to dispose of their hazardous waste into the air, sea or earth just to benefit their bottom line. This puts the toxic burden on innocent citizens of the U.S. who are affected by the pollution, not to mention the rest of the world whom will experience various degrees of climate change.
Taxes on pollution use the efficiencies of the free market to their advantage allowing the corporations themselves to decide the most cost effective ways to limit pollution.