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.
Rates of referral to a cardiologist, which markedly improves cardiovascular outcomes, differ significantly based on nonclinical patient characteristics.
The Supreme Court’s ruling in Riegel v. Medtronic, Inc., may prevent consumers injured by medical devices that have FDA premarket approval from receiving compensation.