How about broading the Tax Base and lowering Tax Rates (does this sound familiar). Replace the gasoline/diesel tax with a carbon tax. John Maynard Keynes said "The avoidance of taxes is the only intellectual pursuit that still carries any reward." American Busines has plenty of intellectual power,they will find a way to pay less taxes (hopefully via technology not bribing Congress).Well, why don't they just slap a five dollar a gallon tax on gasoline. It would cut auto and truck usage, balance the budget and propel our society back to the stone age (or at least the Amish Age) at a great rate of knots. What is left of our economy would grind to a screeching halt and hence no more pollution. Frozen bodies all over the northeast I suppose. Oh well, no plan is perfect.
(The United States federal excise tax on gasoline is 18.4 cents per gallon and 24.4 cents per gallon for diesel fuel. On average, as of October 2012, state and local taxes add 30.9 cents to gasoline and 30.1 cents to diesel, for a total US average fuel tax of 49.3 cents per gallon for gas and 54.5 cents per gallon for diesel.)