I know this isn’t popular, but I am in favor of a gasoline tax that would be dedicated to roads. I realize that it hits the poor, women, children and minorities hardest. But it more along the lines of a “user fee” which is somewhat preferable to stealing income according to Byzantine IRS codes.
You’re absolutely right about the tax being a user fee. An indirect tax is always preferable to a direct tax.
But keep in mind that there still can be a gas tax, just at the state and local level. Say you live in Wyoming. Why on earth should money come from your wallet to build a bridge of fund a road project in Oklahoma, that you will NEVER use??
The national highway system was for the benefit of all, and it was appropriate for all the people to be taxed for that purpose. But a local bridge or road should be funded and maintained locally and the Federal Transportation Department shuttered permanently.