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Another option is to just tax fuel, which has the nice side effect of being roughly proportionate to actual road usage and pollution.

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That would have been better in the past, but doesn't work so well with electric vehicles.

Ideally, vehicles should be charged in relation to approximately the fourth power of their weight as that is proportional to the road damage. However, that will drastically change the economics of logistics companies.

That's a good point and another reason to encourage it. It would boost rail over road, which makes far more sense.

Not necessarily, but governments would need to be transparent about subsidising logistics.. instead of the current state where this is done covertly by taxing little vehicles disproportionately.

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