Businesses have a wide latitude to spend on aviation because business travel done right is incredibly lucrative.

The wrinkle I see with escalation of taxes per person per year is while my company would happily pick up the tab for work travel, I’d be upset if my Christmas trip home cost me thousands more because I’d done a handful of business trips.

Then that sounds like escalating taxes would be an extremely effective incentive for behaviour change, despite the fact that employers will be picking up most of the costs!

Or equally likely an extremely effective way to encourage private driving and private flying, both of which are less energy efficient and safe than long-haul airline flights.

Not to mention creating confusion and hassle for travelers, whose ticket price can’t be calculated and paid in advance (because you don’t know how many trips I’ll have taken before that flight), or who share a common name.