In the US too. Still bad to set up artificial incentivize people to go all the way to the minimum in conditions they might not otherwise. For example, “all weather” tires essentially become summer only by half tread, and by legal minimums they aren’t performing great in wet weather either. Many don’t go completely to minimums because it’s not smart to let traction/control get the their literal smallest amount the government considers safe, but more will if you put a heavy tax to account for the entirety of the vehicle impact. Not to mention it severely disincentivizing high-wear high-traction tires like winter/ice ones entirely.