Promoting low-carbon production of enterprises and green consumption of consumers is a sufficient guarantee to achieve the goal of carbon peak and carbon neutralization under the condition of high-quality social and economic development. A carbon tax recycling system composed of local governments, enterprises, and residents is constructed. Combined with the current level of national income and the development of the low-carbon economy in China, the evolution process of multi-agent strategy selection is studied by tripartite evolutionary game theory, and the whole evolution process is simulated by Python programming language. The purpose is to explore the influence of local government''s different subsidy strategies, product income demand elasticity, and demand price elasticity on the distribution effect of carbon tax recycling. The results show that between low-carbon subsidy and income subsidy strategy, the former can promote residents'' green consumption and enterprises'' low-carbon production, but the latter can improve income inequality. At the same time, the differences in income demand elasticity and demand price elasticity will also affect the effect of local government carbon tax recycling policy.