Why would you tax people's income to pay for a highway? Fuel taxes and license fees would normally be the way to pay for transportation infrastructure.
Because that doesn't get nearly close enough to the cost of roads. Interstates alone have, I believe, cost us over 25 trillion. Just interstates, not all highways.
It works well in many (most I know) countries: is fuel+license more common than general (income and fuel and other) taxation ('normally' would imply most do like you say?).
But that does not make it 'normally'; where does it work that way vs income(and other) taxes? Where I live and all countries around, roads are paid from general taxes (including income, road and fuel taxes).