Of course, per capita arguments are to punish America and other modern societies. Maybe we should go back to huts, shut off the electricity and have no heating or air conditioning. Just because backwards countries are still living in the dark ages, doesn't mean modern countries who produce the worlds' products (which requires a lot of energy that burns and produces CO2) should be punished. It is we who have advanced the world so they can live longer and better. They want to catch up to us. We don't want to go back to them.
The fact is you have to look what America produces for that 14% of the world's CO2 ($17 trillion GDP) vs. China with 30% of the world's CO2 and only $10 trillion of GDP. So China produces 4 times the CO2 then America does for each dollar of GDP. Who's effecting greenhouse gases more? Yet, Paris Accord does not require China to implement any changes until 2030. What a stupid plan. It's only there to punish America. Of course, Obama agreed because he was a jerk trying to get the world to love him and leave a "legacy". Obama is the egotist, not Trump. Trump smartly dumped it. He only cares about America.
The "per capita" argument is not to punish the US, it's just to point a US citizen has the highest CO2 emission vs. citizens of other countries. You're still double that of Europe, so don't claim you need to go back to the dark ages, meeting them halfway is fine. Keep working your energy efficiency because there's still lots of room for improvement.
Your argument to link it to GDP is also not right, that means an old economy with much higher wages would be allowed more CO2 then a developing economy with lower wages, that ain't right.
Your other argument, deduct the CO2 emissions for exports and allocate those to the countries that import the goods I like, but realize it will make the US look worse and China better