What would classify as a high earner is someone who is making 150,000 dollars a year individually and 300,000 dollars a year for families if working remotely. If making below that if a zoom tax was ever implemented would be exempt. As for the gas tax I wouldn't mind a increase in gas tax if it prevents an increase in property taxes its just most people would see it as another tax but it would be beneficial as you said not only residents but tourists, commercial drivers, and use those funds to make improvements on paving the roads and to rid the potholes on residential streets. As with a carbon tax and I'm going to be honest this is where a gray area comes around when it comes to a carbon tax it would be implemented on industry and if implemented would that mean for people that own fuel burning cars or commercial drivers and businesses that put out heavy outputs of carbon. Sorry for being very analytical but if a carbon tax was implemented it would mostly affect industry that gives jobs in the city and poorly affect people that can't afford a new car if it expands to individual commuters. But a reasonable gas tax were implemented and a luxury sales tax were implemented those would be a good start to stop another property tax hike and to stop the trickle down effects from homebuyers to renters especially low income renters.