Then just ban it. Sin taxes are dumb, regressive, and the cost is paid by people who have no control over their situation. Someone who lives in a suburb and com

Then just ban it. Sin taxes are dumb, regressive, and the cost is paid by people who have no control over their situation. Someone who lives in a suburb and commutes to work in the city because that's where affordable housing is just loses money for no gain. If the person affected by the tax doesn't have an actionable alternative to avoid it and the plan is "vaguely make people worse off so that <random corporation> will make an alternative happen" then you have a bad candidate for a tax and you should do what places are actually doing which is "banhammer for new ICE cars incoming in 20xx, figure it out car manufacturers."