It was unclear from your very seat-of-the-pants estimates whether you meant top income tax bracket (currently 37%, only collected at income above $500/600K single/married) or the top income bracket.
Fortunately, they are pretty much one and the same - approximately 1% of taxpayers reach the top tax bracket. And you were talking about a surtax - a tax on top of what they already pay.
I gave numbers for total income received by both the top 1% and top 25% - this is before deductions or other modifiers to a taxable amount. So my numbers were super conservative - I was essentially allowing 100% of their income to be subject to your 0.001% surtax. And it pulled in nothing.
Even bumping your percentage 1000 times over came up with numbers that barely move the needle when it comes to new cars. Under a higher CAFE standard, every average new car is better than any average old car, so nearly all cars would be subject to your refund.
I know quite a bit about tax law and income distribution in the US - maybe Germans aren't quite as knowledgeable. At any rate, a 0.001% estimate proves basic innumeracy.