Title text:
'They really shouldn't let those small cars drive in traffic. I worry I'm going to kill someone if I hit one! They should have to drive on the sidewalk, safely out of the way.'
Transcript:
Transcript will show once it’s been added to explainxkcd.com
Source: https://xkcd.com/3167/
Honestly i'm fine with the value of the vehicle not affecting tax (beyond VAT upon purchase), because there's not much harm in someone having an expensive vehicle as decoration or collector's piece.
In fact i wish more people would do that, rather than actually driving the vehicles around on a daily basis.