Pollution effects everyone. It may be worst in smog-filled cities where the particulates are concentrated but they're not good in other areas either. The particulates that come out of diesel exhausts etc will still be there even when driving into say a rural school. Plus taxes work best when they are consistent over a reasonable area.
I would rather have higher taxes on vehicles that emit unnecessary, damaging and deadly particulates that pollute the air we breath and give a tax cut to income tax, corporation taxes etc than the other way around. You?