The Options for Scotland paper, written by former party candidate Iain Lawson, who is the Estonian consul, claims it is generally seen as a punitive tax which is hurting the struggling aviation industry and strangling economic growth at a time when it is most needed.
The tax was £5 a flight when it was introduced in 1994 but, by next April, some flights will attract a levy of £388. Mr Lawson said when the Stormont assembly used its power to set APD at zero in Northern Ireland, the result was a 14% increase in business travel to North America.
The paper says: "If we are all supposedly 'Better Together', why should Northern Ireland be singled out for preferential treatment? If it was to compete with Dublin and Shannon, why was Scotland left high and dry with no ability to compete fairly with Ireland and other parts of Europe?
"Since it was introduced, this 'poll tax of the skies' has increased by a factor of nearly 19 for some flights."
Last year, a report from Scotland's three largest airports said APD could lead to a cut in passengers and the Scottish economy could lose £210m a year in tourism spend by 2016.
The paper adds:"The UK may question why so many Scots now fly via Amsterdam rather than London to connect with their flight to destinations not available from Scotland. It's called APD."