"It’s the shortest flights that a smart tax should discourage. The curve that describes the relationship between distance traveled and carbon emissions per passenger per mile is L-shaped: The highest emissions occur during takeoff and landing." This, but also think this [https://stay-grounded.org/wp-content/uploads/2019/04/progressive-ticket-tax-frequent-flyer-levy.pdf](https://stay-grounded.org/wp-content/uploads/2019/04/progressive-ticket-tax-frequent-flyer-levy.pdf) would be better to implement first.