Lauren Sydney Flicker, JD, MBE and Rachel Zuraw, JD, MBE
Taxing cosmetic procedures does not accord with the standard taxing principles of horizontal and vertical equity. Such a tax would be difficult to enforce and could be discriminatory.
Some question whether plastic surgeons bear responsibility for promoting suspect norms of beauty, given that certain types of cosmetic enhancements reinforce common conceptions of normality that are harmful to society.
An overview of Maine's pilot program to reduce the practice of defensive medicine in certain specialties by assuring legal protection for doctors who follow particular guidelines and discussion of why it was not used in malpractice litigation.
AMA J Ethics. 2018;13(11):792-795. doi:
10.1001/virtualmentor.2011.13.11.pfor1-1111.