You’re right, people commuting with large cars would see the larger costs. The thing is, we need to provide less-polluting alternatives to commuting by cars and

You’re right, people commuting with large cars would see the larger costs. The thing is, we need to provide less-polluting alternatives to commuting by cars and also disincentivise using large and heavy cars for daily trips. People commuting alone in a large car are an absurdity. These alternatives could be better public transport, tax credit for small vehicles or car sharing, incentives for remote work as much as possible, none of which are completely outlandish.