Traffic congestion is a huge problem for many large cities in China. Some cities already explored certain administrative measures, such as car-plates bidding, limiting the driving zones for cars having car-plates from outside of these cities. However these administrative measures did not work out effectively as the provincial government expected. Now, the Chinese central government intends to resolve this problem through using tax instruments. Then, what tax advice would you give to the central government? Provide justifications and citations for your responses.