Earlier quoted context omitted.
That's not quite evidence, and my intuition would still be: the more one drives inside NYC city limits, the richer one is. And the more one uses car services that would also pay the tax, the wealthier one is. So: it's highly progressive when you consider all NYC residents, including those who don't drive. And it's maybe a little regressive between the wealthy and the very-wealthy, just on the general pattern that the…
> the more one drives inside NYC city limits, the richer one is. Why would you say that? A rich person would not spend hours every day commuting though rush hour traffic, or spend most of their day inside their work vehicle. They would buy or rent a central home, possibly near the central office building where they work. City driving in itself makes for a very low quality of life and most rational people would minimi…
There's expensive tolls, and limited & expensive parking, but excellent public transportation – the USA's most extensive and most-used subway system. NY state has the nation's highest (regressive!) gas taxes.
New York is far-and-away the US city with the lowest rate of car ownership:
https://en.wikipedia.org/wiki/List_of_U.S._cities_with_most_...
Manhattan is the most likely place for congestion pricing. But, though rare in the USA, many Manhattanites never learn to drive! And only 8% of Manhattanite workers commute by car to work:
https://www.nycedc.com/blog-entry/new-yorkers-and-their-cars
(I highly doubt that 8% is correlated with the poorest Manhattanites.)
Car-owning households in NYC are significantly richer than zero-car households:
http://blog.tstc.org/2017/04/21/car-free-new-york-city/
So, people who elect to drive in NYC (outside of driving-on-the-job) are richer than the New Yorkers who don't drive. Further, New Yorkers are richer than other Americans. Ergo, a fee that falls on people who choose to drive in NYC is unlikely to be "regressive", barring any actual evidence to the contrary.