Is the impact of carbon emision dependent on the location on the earth? While I was reading how the EU taxes aviation companies based on carbon emissions it occurred to me that the effect of carbon emissions on global temperature etc. may depend on where the carbon is emitted. 

My question is: Is it the case that the effect of the release of carbon is dependent upon the location (environment) in which it was released? (For example I could imagine that if CO2 were to be released in a rainforest the effect on the "global atmosphere" would be different than if it were emitted in an already more saturated atmosphere with less potential to utilize (or process) CO2. 

Any reference to studies done on the effect of CO2 emissions relative to the environment in which it is emitted would be welcome.
The climate impacts of CO2 are not constrained to the location they are emitted, but rather the whole globe will feel the effects.  CO2 is a long-lived molecule that takes 100+ years to convert or deposit.  The troposphere, though, only takes months to mix.  There are longer times for mixing between the north/south hemispheres, (e.g. over a year), but it is still short relative to the lifetime of CO2 in the atmosphere.  Globally, you can expect about a 2% variance of CO2 distributions in the well-mixed troposphere.

Here is a recent paper on CO2 distribution from M. Diallo et al.: Global distribution of CO2 in the upper troposphere–stratosphere.  The image below (Fig 6a) shows CO2 distribution for different months in color while the isolines are for potential temperature.