Using tax to punish or reward is called correcting externalities. More formally these taxes are called Pigovian taxes and they are supported by economists from all the schools, in similar vein to a land-value tax, because Pigovian taxes do not hamper economic producitivity.

You seem to misunderstand the entire concept of taxation, in its entirety, also. Taxes can either be used to raise revenue, or to correct for externalities. A tax that corrects an externality is valid on its own, EVEN IF, the revenue from that tax is burned or otherwise destroyed. It corrects for market failure, which leads to greater surplus.