Regarding the fuel being burned elsewhere, it's true, but an electric powertrain is more efficient at light power demand and at regenerative braking, AND the central power plant has a higher thermal efficiency than a mobile gasoline engine ever could be, so the net amount of energy input is less. And that's assuming that all the electrical power is generated using fossil fuel. In the USA, that might be substantially true (for now), but there are more options for generating electricity renewably (wind, solar, hydroelectric, etc) or at least via non-fossil-fuel-consuming methods (nuclear).
Here in Canada, a very large fraction of the electricity is hydroelectric or nuclear. Wind power is still a small fraction but gaining fast.
The taxation point is a good one, and if plug-in vehicles become popular, I wonder how long it would take the authorities to do something about this.