I think increasing the payroll tax is a mistake. People who don’t own a car should actually be rewarded because they pollute far less, they don’t disable workers, they don’t require traffic police, they don’t emit CO2…
I would replace the payroll tax with a weight tax on huge SUVs.
It should be based off the vehicle weight. if the premise is that the tax pays for road repairs, ev or gas doesn’t matter, heavier vehicles do more road damage.