I was going to agree with you, but I think after reading your points I actually feel the complete opposite. I think if there's a role for heavy taxation to play it should be on new ICE vehicles, as opposed to on the gas itself. We're talking about new vehicles here, there are millions of perfectly good used vehicles out there that would fill all the roles you're talking about. Increasing gas taxes ends up punishing the people who can least afford it. Like the farmers who have to have to haul their equipment hundreds of kilometers between farms, the condo dwellers who aren't allowed to charge at home, and the renters who can't afford to install an EV charger, let alone buy a new car. The tax should also go towards making EVs more affordable at the low end (it would be nice to subsidize used EVs but I can see many ways to abuse something like that).

We need to get the percentage of new EVs up today so that tomorrow's used market is where we want it to be. We can only do that by encouraging those who can afford a new car to pick an EV, not by punishing those who can't afford a choice.