Okay,
Can you find out the speed of the car? You could do it with kmannens' link - by creating a particle and storing its position at the frame you are on along with the previous frame. - Good way to go. If you have a group node for the entire car, you can do it with the translation of the this node in the same manner ->
get its position,
store it in a variable,
get the position on the next frame,
store position again
subtract the two
take this answer
mag(result) to get the speed.
Then based on this delta (change in speed) you can use a linstep function as a multipler to the emission.
emission.rate = lowest_emission + base_emission_rate*linstep(lowest_emission,highest_emission,actual_speed);
Chris