The latter is a car in basically every way that matters and would be described as a hatchback if the marketing department didn’t have their way.
I think the best type of tax would be on weight, emissions, and energy usage, the factors that most greatly affect the public (road maintenance, public health, and climate change/resource consumption, respectively).
Are you sure? I don't know specifically about that model, but my understanding is that SUVs - including the smaller hatchback-like "crossover" ones - are technically trucks because of the way they're constructed and thus subject to different safety standards. I'd say that's a way that matters.
Most of the family SUVs and crossovers you see are constructed on unibody platforms shared with cars. The Corolla Cross that I mentioned is built on the same GA-C platform as the regular Corolla and a number of other cars, vans, and SUVs. [2]
There are very few body-on-frame SUVs remaining on the market, which include:
- Chevy Suburban, Tahoe, GMC Yukon, Cadillac Escalade
- Toyota 4Runner, Sequoia, Land Cruiser, Lexus LX, GX
- Ford Expedition, Lincoln Navigator
- Jeep Wrangler
- Mercedes G-Class
These models generally share similarities with their truck counterparts, e.g., a vehicle like the Chevy Suburban shares a platform with GM's full-size pickups. [3]
[1] https://www.motorbiscuit.com/do-suvs-designs-let-them-be-mor...
[2] https://en.wikipedia.org/wiki/Toyota_New_Global_Architecture