Tinkertoyota

This car allows kids to take the wheel

Toyota’s concept ride has adjustable pedals and seats, enabling a child to steer and hit the gas. Removable parts

... It's just a concept, and I'm sure many executives at Toyota realize actually building a car for kids to drive sounds like Dan Aykroyd's classic "SNL" skit showing how children can learn about prisms with his "Bag O'Glass" shards...