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This Working Paper was undertaken to analytically assess the usefulness of aviation taxes as a way of funding the proposed Green Climate Fund, within the overall context of such an approach being increasingly advocated by some---such as the Advisory Group to the UN Secretary-General, and more recently, a proposal by the EU to impose such charges unilaterally The intent is to bring out to an internal policy and administrative audience, the complex analytical issues sometimes involved. However, given the practical import of the topic, and its urgency, three policy conclusions are derived---as economic guidance from the Climate Finance Unit of the Ministry of Finance. Other views may emerge from the civil aviation sector or others. First, a unilateral imposition of such charges by any Contracting State member of the ICAO is likely a violation of relevant international or bilateral treaties and guidelines, Second, if agreed at such a suitable forum, there may be economic merit nevertheless for such an Aviation Emissions Charge or Tax, but: (a) compensatory mechanisms, Third, such a specific Aviation Tax is much inferior.