In 1.8 and earlier, mobs in minecarts were slightly higher up than mobs standing on the ground. As of 1.8.1pre-1, this is no longer the case. Please see the side-by-side comparison image below.
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Added in reference lines, just in case the difference wasn't clear.

Thanks for making it really clear. I don't know if this is intended or not (don't think it is), but nice catch!

Is this still an issue in the latest snapshot 16w44a? If so please update the affected versions.
This is an automated comment on any open or reopened issue with out-of-date affected versions.

Does the zoomed-in picture attached explain anything to do with this bug? Part of the snowman is visible below the minecart.

Confirmed for 1.13.1.
How to reproduce
Build a setup like
Go stand on the rails and execute the following command
Go stand on the slab and observe the golem going trough the minecart
Command: /summon minecraft:minecart ~ ~ ~ {Passengers:[{id:"minecraft:snow_golem"}]}

Relates to MC-80877
Can confirm in 20w51a.
Can confirm in 21w03a.

Requesting ownership as the current reporter has been inactive for over a year
Can confirm in 21w05b.
Can confirm in 21w06a.
Can confirm in 21w07a.

Affects 21w18a

Affects 1.17