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.
The practice of banking sperm from adolescents about to undergo chemotherapy is not universal, which lends support to the argument that parental consent be required for the intervention.