A bioethicist argues that children with Down syndrome should not be subjected to cosmetic surgery to change their appearance unless they are at the age and have the capacity to make the decision for themselves.
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.