Well, even without a spurce, they did give one very compelling piece of evidence: oil companies support this idea. Given everything we know about them, this is already strong evidence that it will be ineffective at curtailing the oil trade, which means it will be ineffective at affecting CO2.
A recent video leak shows an oil company lobbiest saying thay they publicly support a carbon tax, because they know it won't pass because they privately tell politicians to not pass it.
1. Oil companies support carbon taxes because they know they are politically dead in the water.
2. Yellow vest movement shows that if you punish the vast population for problems elite created, you will get mass protests.
3. The tax will be miss priced because it will be set by policy. Likely won't be high enough to stop global warming.
While a carbon ration doesn't have these problems since we know what the carbon budget is. Once it's spent it's spent and provides the right incentive. Instead of punishing regular people with a tax, it rewards people who use less carbon by giving them an asset. Since the vast majority of people use very little carbon if you divide up the the carbon budget evenly, you suddenly have a method to lower inequality and provide the right incentives for industry to move to a zero carbon world because when the rations are expired, they won't be able to have a business.
Carbon taxes simply have too many flaws and bad incentives and don't address the underlying problem, that we have a limited resource (carbon budget).
That’s a bold statement to leave unsourced.