Rather than reward SUV owners and car makers for increased fuel consumption, why not go the other way.Firstly, we penalize the ownership and manufacture of the gas guzzlers. Howabout a $1000 surtax for every mile per gallon fewer than 30 that a given luxury car delivers? How about incrementing that threshold by 3 each year? Fast foward, in 10 years the surtax on such a vehicle getting less than 30 mpg would be $30,000+ resulting in too few sales to justify their manufacture - exactly the objective. Simultaneously, implement a tax benefit for fuel efficient vehicles that exceed the threshold. Result? Detroit delivers fuel efficient cars getting 60mpg, gas consumption [read: importing Arab oil] is reduced by more that the impending Alaskan debacle will produce, tax benefits accrue to those who do something good for the country and even the life giving atmosphere gets a break. Mobil-Exxon diversifies into baked beans and cell phones - and survives.