I've been an advocate of the gas guzzler tax. Here is how my version of that tax would work. All non-comericial vehicles (I'm not going to pick on the truckers) that fail to get a certain EPA mialage figure, say 30MPG would be taxed at an annual rate based on the book value of thier vehicle. That tax rate would increase as the EPA mialage decreased, say 1 or 2% for 25MPG, maybe 5% for under 20, and jump it up to 10 or 15% if it's less than 15MPG.
This would hit hardest those who choose to buy the $60K Hummer's, but the guy who's flipping burgers at Mac & Don's because his job was outsourced and can only affort a $300 82 Buick getting 15MPG would be left alone. and of course those of us that drive a Prius

, or the Ford Escape hybrid or HiHy are also left alone.