Dr. Niall Farrell:

If there is a levy on SUVs and SUVs are bought by those who are more well off, then it is perhaps progressive, because it tends to hit those who are more well off to the greatest extent. If there is an accompanying distributional policy, I imagine the net effect there would be that those who are more well off pay more of the levy and those who are less well off are less inclined to have SUVs, so therefore they are more likely to have the benefit of the redistribution.