It’s extremely regressive. You’d need to also give a rebate based on income level.

Give everybody $1000 (or whatever) to offset that. Ends up being neutral for some folks, a net benefit to the poor, and a net cost to the rich. This is already how lots of jurisdictions handle regressive taxes.

Tax the poor for carbon emission. They'll adjust. People will walk, bike, take the bus, car pool, and buy used hybrids instead of mustangs.

PS, regressive use taxes are 100% moral, fine, upstanding, and ethical.

That’s the excuse that is used for agriculture. They sell a vision of a Fisher Price toy farm, but make policy for giant Midwest farms.

The proverbial blue collar truck owner is already screwed. Random surburban dude should be paying through the nose for his F-250. Create demand for fuel efficiency, and you’ll have cars like my dad’s 1993 Escort Wagon, that got 45mpg.