Of course we can attribute the ENTIRE cost structure of air transport to actual users of air transport. We can and we must do that.
If people decide to NOT transport themselves or their things by air they should NOT pay for others that do. Yes, services increase in price. But taxes will go down.
Yes, and we fully, absolutely, vehemently expect all the people who choose a mode of transport to pay for the cost of their chosen mode of transport.
And that includes taxing people for driving on public roads and excluding any and all road building and road maintenance costs from all other taxes. If that makes suburbian asphalt deserts unsustainable, too bad.