Why limit this to gas taxes, debt or income taxes? How about tolls and fees on the users? Toll roads, toll bridges, surcharges on airline tickets, etc. work well and actually charge the people benefiting from the improved infrastructure.
Because sales tax and gas tax hits everyone.
That, in and of itself, is highly desirable and beneficial to the nation.
Fortunately the transaction process for tolls are not as onerous as they once were - long lines of people digging for their tickets, finding change, etc.
Toll roads catch Priusses and the other hybrids that the gas taxes miss. Sounds like a better choice.