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That kinda tax would just be unreasonable and hard to balance. You aren't going to want to overtax at one time low income people who travel many miles just to work. So then you are going to have to take income into consideration, which will create more problems than it is worth.
It is just a horrible, horrible idea. Taxing gas encourages fuel efficient cars while doing a pretty good job of taxing miles traveled. Why would anyone think this and its potential problems is a good alternative solution?
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