And the worst idea I have heard here on this thread is that we should tax SUV's. That is blatant discrimination against those who need or desire a SUV. As someone pointed out SUV owners are already paying higher cost due to lower mpg.
You are against anything to do with taxes as if people are all educated and rational. I would use the overconsumption tax to give the money to those who are consuming less gas to reward them, why? They have to pay higher at the pump partially because of the gas guzzlers, you can easily exclude the business purpose usage with a tax credit later. We have three high schools nearby, almost all of the kids drive an SUV or truck, yes it must be a rich neighborhood probably and I do not know whether it is the average look of a high school parking lot for US, but neverthless, I never knew that 16-19yr age group needed to haul so much, just use your common sense...