What should be taxed ?

Recent correspondence with thinkers has been centred around fairer systems of taxation. There seems to have been little change in these since Robin Hood was on the loose! Possibly the analysis of the inlet's eco-system leads to some new thinking. The inlet is a bit like NZ- it started out really good until events and the introduction of mankind took place, since then it has all been downhill. New elements have found their way into the Inlet- rubber, carbon, silt, sand, algae many of which are based on our consumption based modern society. So what about forms of usage related tax other than just introduced on Carbon which is a bit crude (sorry about the pun !)? Why is there not a tyre tax, not only for disposal of the used tyre in a sustainable way but to take into account the wear and tear on the natural environment, similarly why not a land development tax element that finds its way to people restoring our natural environment? Those that earn more spend more and it is their consumptive ways we may need to send economic signals to if behaviour is to change. What do you think ?