> People can't easily substitute their car use... so all you're doing is just adding a tax to car use.

So long as you don't have to pay the actual costs associated with your car use, why would you _want_ to find an alternative?

> You could do this just as easily with gas taxes, registration fees or any other system.

Registration fees tax ownership of a car, not use. IMO that's... not great; if you want to own a car you rarely drive, why should you pay for everyone else's pollution?

Gas taxes could be a fair way to target CO2 emissions, but (given heavy EVs don't pay them) are a poor way to target tyre particulate pollution.

As a response to particulate pollution specifically, a tyre tax is quite closely targeted (although possibly ill-advised for other reasons, as I mentioned in my comment).