All activities that generate CO2 over certain amounts have to buy green certificates to compensate.
All activities that generate very low amounts of CO2 are rewarded with green certificates.
So we can tell that some sort of punishing the polluters does already exist. It's not a carbon tax, but still...

Now, the problem is the perception. Bitcoin activities don't generate CO2. The companies producing electricity from coal or oil byproducts do. And those who produce the dirty electricity have to handle the green certificates i.e pay for what pollution they make. And yes, they should have that reflected in the price of the electricity. And from that point, Bitcoin miners will decide for themselves whether to relocate or not, based on the electricity price.

As simple as that.