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Road damage is proportional to the fourth power of vehicle weight. Tax them accodingly. If an SUV weighs twice as much as a car, it should pay 2**4 = 16 times the tax.
And if you apply that rule to bicycles, they should pay no tax at all.
If you need to transport something once a month or so just rent one and don’t drive that shit around every day.
That was a very rational point. Too bad that the reasons people drive oversized vehicles have nothing to do with rationality. It’s all wrapped up with self-image.