Actually the difference between a consumption tax on gas and switching to a mileage tax is very different.
For a gas tax it doesn't make any difference, the same rate is charged regardless of the mileage of the vehicle per gallon based on a gallon of gas. Doesn't matter if I'm driving a 1970's truck getting 10 miles to the gallon or a new gas efficient car getting 40 miles to the gallon. The same RATE is charged per gallon. Now true, if both the 1970's truck and new car travel 10,000 miles per year, the truck owner is going to pay more in taxes because they buy more gallons to reach that distance. That's why it's a consumption tax based on gas usage.
On the other hand for a mileage rate, both the 1970's truck and the new car are going to pay the same in tax dollars for driving 10,000 miles in a year. It's not based on gas, it's not based on KWh, it's based on odometer readings.
So on a per mile metric the amount of tax people pay per mile varies depending on the MPG of the vehicle for a gas tax. While with a mileage tax the MPG of the vehicle becomes irrelevant.
So to repeat, I don't have an issue moving to a mileage tax system. I also don't have a problem charging EV owners a consumption tax on kWh used to charge. My point is that the system should be the SAME basis for both ICE and EV. Either a consumption tax on "go juice" for both or a mileage tax on both. But not "go juice" for one and mileage for the other.
Consumption taxes are taxes on the purchase of goods and services. They are designed to remit funds to the government when people spend money rather than earn it.
www.thebalancemoney.com
Technically, for the purposes of this conversation there is no difference between the gas tax being called a consumption or excise tax.
Both are based on the sale of goods.
WW