I propose we tax vehicles based on their 0-60 time. Soft tire compounds and abundant wheel torque and available power are directly correlated with tire wear and tire wear directly translates into particulate pollution.

This tax would also have the side effect of being slightly more burdensome on particular demographics that are most likely to come up with half baked "let's tax X" ideas that fail to pass even the most cursory analysis as these demographics tend to drive fast high performance sedans.

Edit: Just to be clear, lower number = more tax. Work vans pay little, high performance toys pay a lot. This is a semi-satirical proposal.