JSFiddle - React, Tailwind, and code Playground

HTML

<select><option>one</option></select>
<input type="text">
<button>foo</button>
<a href="foo">test</a>

SCSS

$padding: 0.5rem;
$margin: 0.25rem;

body {
  font-size: 19px
}

select,
input,
button,
a {
  padding: $padding;
  margin: $margin;
  border: 1px solid red;
  
  display: inline-block;
  font-family: inherit;
  font-size: inherit;
  line-height: inherit;
}

/* hacky solution for the 1px difference for selects */
select {
  padding-top: calc(#{$padding} - 1px);
}