The point is not to augment cars via the proceeds of the tax, it's to change consumer or business behavior from the consumption of things that create otherwise

The point is not to augment cars via the proceeds of the tax, it's to change consumer or business behavior from the consumption of things that create otherwise uncaptured negative externalities like pollution or global warming - a market failure. As a side effect, these taxes are thought to create the economies of scale and investment necessary to make substitutes work in the market with minimization of consumption or economic output if the tax is introduced is scaled up with time. This is why many well known economists are for a carbon tax: https://clcouncil.org/economists-statement/ https://clcouncil.org/economists-statement/