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.
“Difficult” patient encounters can be exacerbated by procedural and technological infrastructure that increases access to electronic health records (EHRs).
AMA J Ethics. 2017;19(4):374-380. doi:
10.1001/journalofethics.2017.19.4.stas1-1704.