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.
Advance directives, substituted judgment, and the best-interest standard all have limitations that constrain their usefulness in making medical decisions for patients who cannot choose for themselves.
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.