disincentivizing car owners from replacing their tires sounds like a public safety hazard.
While I question the intelligence and timing of taxing cars... taxing tires would stop people from replacing tires more than any other rising cost, how?
I also question whether they would "remove" the gas tax... I also question why people wouldn't cross state lines to save money (depending on tax and/or distances - same as nearby where Delaware has no sales tax but the business taxes are higher so it kinda balances out).
It's not a direct correlation, but there appears to be a cliff when people stop driving as much or exchange high consumption vehicles for lower consumption. You can see this effect when gas taxes go up in various states, and also comparing Europe to the USA.
> taxing cigarettes' doesn't stop people from smoking.
It very much does. Every time a state increases their tobacco tax, smoking rates go down.