I'm still not convinced. If you want to buy an SUV to park it in your driveway and keep it all clean and shiny like a museum piece you should only pay taxes on the impact of building it.

If fuel taxes make you later decide it was a bad idea to buy the car because you didn't take into account the cost to own but only the cost to buy you can scrap the car and you've already paid tax on the environmental impact of building it.

When the capital development of a country becomes a by-product of the activities of a casino, the job is likely to be ill-done. — John M. Keynes