If you are concerned about the allocation of infrastructure costs, then make those pay as you go with the users picking up the tab (e.g., toll highways, etc.).
This is my thought on infrastructure costs, although I didn't initially go there because the thread sort of evolved as they often do. The subject of taxes can really be rather broad in terms of sourcing for given usage.
Your example of tolls is an excellent one, although I prefer fuel tax. Fuel consumed is proportional to road usage. Heavier vehicles use more fuel. And the time required to stop for fuel can not be escaped. Stopping for tolls adds to congestion when not necessary if the tax were already paid at the pump. While ez-tag scanning toll systems are now available, the toll stations are redundant, and so add to cost. Also, traffic still tends to slow in the scanner lanes as drivers pass through the toll stations. Why build toll booths when gas stations already exist? Anyways, either a toll or a fuel tax can be directly tied to infrastructure usage and cost. Either makes much more sense than trying to tax income to cover this expense.
It is wrong to use taxation as a form of charity.
