As much as I like the idea of anyone but me rich and evil individuals and corporations paying more taxes, wouldn’t this result in airlines dumping the extra cost on customers and in private planes being registered in some tax haven (and leaving the EU every six months to avoid taxation, quite possibly flying empty)?

I mean… I’m not saying it’s necessarily a bad idea… I’m just saying that “studies” that just calculate how much could be made from some policy change as if the increased tax revenue was the only consequence are not solid bases for policy change.