bramling
Veteran Member
Public transport fares and fuel will already, in effect, act like this. The further away you live, the more you pay in either fuel duty, or fare (the latter as your 'contribution' to the transport system's funding)
You’re looking at it from the basis of using the tax system as a means of encouraging or discouraging certain activities. That might be logical or even sensible, but of course the main purpose of taxation is to raise money for the treasury. Any societal benefits or fairness is entirely incidental.