Employers rely on a mobile, available talent pool, and demand a 5-day office hours week but mostly have externalized the cost of commuting to workers, road users, and real estate owners. In general our roads are most boken at commute times (and because employers still demand too-rigid 9 to 5 ish hours). I would like a tax paid by rigid (peak-forming) employers.
Virginia replaced its gas excise with a small wholesale tax and all the rest was income tax.
The theory was that work commuters whose time was most valuable also suffered the most from congestion time, and were the appropriate people to ask for jam relief. Suburban dwelling office workers were the high wage people who were jamming everything up and demanding better commute hour infrastructure
Rural Republican reps liked this too--they got a progressive break on the regressive gas tax for their rural-wage and car dependent constituents, and saw the burden of income tax imposed/shifted onto Lexus Liberals in the Washington inner burbs the exurbs had asked: why am I paying an excise tax for traffic relief when my area is not growing or subject to jams. Answer: they won't.
It was also the right deal for lower income retired folks, who might drive alot, but who do not drive at congested times (they are not creating rush hour jams).
