Many countries (Norway would be an example) have special taxes on cars that takes into account a variety of metrics around pollution, weight and engine capacity, as well as price. Overall car taxes in Norway are among the highest in the world, to the extent that it massively skews which car models people buy.
Here's the Norwegian tax authorities form for calculating taxes. While not all the descriptive text is available in English it seems most of the form is:
Here's the Norwegian tax authorities form for calculating taxes. While not all the descriptive text is available in English it seems most of the form is:
https://www.skatteetaten.no/en/person/duties/cars-and-other-...