> They are not taxed higher, they have exactly the same VAT as any other car (give or take specific government schemes to incentivise things like hybrids and TVs).
They're absolutely taxed higher. $100k SUV will cause a much higher VAT you need to pay than $50k sedan. So by buying a more expensive car you do contribute more taxes to the state funds.
> SUVs have terrible visibility and situation awareness because of huge blind spots and higher sitting positions for the driver (which is better on motorways, but terrible in cities).
Any sources on that? It's clearly not my experience. Most SUVs have much bigger side mirrors and the side windows are much larger (because the car is taller).
Please compare cars of similar length (so not large SUV vs a hatchback).
> This does not solve the issue with externalities: fuel cost absolutely does not offset the cost to society caused by car use, same for accidents and road wear.
The premise is: does the tax on the additional fuel spent by driving a SUV offset the cost to the society, comparing with driving a similarly-sized but non-SUV vehicle?
Making it a clear example: is driving a BMW X5 that much worse than driving a BMW 5 series (both are similar length, X5 is ~300 kg heavier)?