Let’s not. However, this is an awfully entertaining tongue-in-cheek critique of utilitarian approaches to optimal taxation levels and income distribution. The authors’ conclusion:
Our results, therefore, leave readers with a menu of conclusions. You must either advocate a tax on height, or you must reject, or at least significantly amend, the conventional Utilitarian approach to optimal taxation. The choice is yours, but the choice cannot be avoided.
http://gregmankiw.blogspot.com/2007/12/endorsement-for-height-tax.html