In Germany, you pay your taxes per 100 cc of displacement and emisssions. It has always been that way, but it changes very little in your overall cost calculation. I drive an older VW Golf with a 1.4 petrol engine. That costs 94 โฌ per year in taxes. Considering insurance, running costs and purchase of the vehicle, that's almost nothing.
What I mean is: Having a big engine isn't a lot more expensive over here. The tax laws are not based on fuel economy or vehicle weight or size. I could have a car with a 3 Liter engine that weighs twice as much as my Golf, and I wouldn't care if I wanted that fabulous SUV experience.