The German Prime minister Bismarck created 1883 the social insurance. For funding, there had been several different models. Chosen had been funding by work.
What had been known 1883
In this time, much was unknown. The problem with the greenhouse gases was completely unknown. Svante Arrhenius published only 13 years later 1896 the effects of CO2 on the earth climate.
But it was known, that it's impossible to take coal out of a mine forever. Sometimes, the coal mine will be exhausted. So why not funding the social insurance with a tax on coal? This would create a demand for higher energy efficiency, the stock would be longer lasting.
Deduction from the wage
Ground usage tax
Also the ground usage tax would tax coal, because the ground of the mine is only valuable until the mine is exhausted.