My idea is to give every individual with a drivers license a gas card, this is not a credit card but a card that keeps track of how much gas you use and must be swiped pre-purchase. This plan would only apply to personal usage.
You allow everyone to purchase say 25 gallons a week at say 30% off the market price. if you exceed 25 gals you pay full market price up to 50, plus you're back charged the 30% for the first 25 gals. If you must use more than 50 a week you pay market for the 50 then 30% over market price from then on.
The percentages and amounts are just there to illustrate the concept, the exact figures should be left up to a statistical analysis of usage so please don't commit on my numbers. The idea is to,
1. Have as little new effect as possible on the average consumer, witch I think less than 50 gals a week describes.
2. Provide a financial incentive for all to use less gas by any number of means, buying a fuel efficient vehicle, car pooling, public transportation etc.
3. To have very little effect on the profit per gal for the oil companies. Reduced usage will have an effect on their bottom line but well that's just tough.
I know this looks like another tax on the wealthy jet set yacht owners of the world and I guess it is, but at least it is optional and not a tax just on their money. Exemptions could be made for the over 50 gals limit to those with exceptionally long work commutes or other legitimate reasons for needing a little more per week.
Obviously implementing such a program would be costly but at least it wouldn't be wasteful, like mailers telling people their tax refund is going to be late. I think it would be a deserved thank you to those whom already take steps to conserve and a cash incentive to for others to do more without negatively effecting anyone.