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Precisely. The odd valuation metrics just highlight that the tax has no real connection to anything other than creating another revenue source. My point is that in any tax policy, there are effectively three basic principles: (1) revenue generation, (2) fairness, and (3) behavior modification. On the second point, the car tax is only fair if you believe that a person with a car worth 2x another person's car should pay 2x in tax. I don't think that is fair, but sure, it's subjective. On the third point, the car tax encourages people to drive cheap cars. I am actually OK with that, and that's actually what I do partially in response to the car tax (and the car sales tax). But what I'd rather see is a car tax that makes those who drive more pay more for the roads they drive on (as it stands today, the gas tax and car tax don't come close to paying for all of our road expenses). I'd rather see drivers pay more for road infrastructure than they do now, and take some of that tax burden away from income tax payers and real estate tax payers and sales tax payers. That is happening in other states. But I don't see that happening in RI any time soon.

From: Walaska aims to amend auto valuation system

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