That's an interesting idea. It goes against my libertarian principles but that's a far better idea than what most politicians have come up with so far.
It goes against my libertarian principles, too, but I do realize that sometimes government interference is needed to get the best solution.
In my opinion the best solution here is minimal dependence on foreign oil for security's sake, and to achieve that we need to change the demand.
It's all just a giant "prisoner's dilemma". The best solution for us all is to cut usage, but without interference/incentives forcing us, we all keep choosing something not in our best interests.