When Sweden and Denmark built a connection between their countries, Sweden preferred a bridge, and Denmark preferred a tunnel, they each built their half and connected them in the middle with an artificial island. The Øresund Bridge is unique in the world.
Funnily enough it’s expected to fully pay back the cost it took to build via user fees, and it was financed by loans. Which means taxes weren’t even used for this. And that’s not even mentioning the indirect benefits the two countries had