Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard utilitarian framework for tax analysis answers this question in the affirmative. ... A tall person earning $50,000 should pay $4,500 more in tax than a short person.The most interesting point they make however is this one:
If policies such as a height tax are rejected, then the standard utilitarian framework must fail to capture intuitive notions of distributive justice.
In other words: why is it that most people agree that wealth should be taxed but beauty, charm, strength, height and health should not?