Environmental Values 21 (4):499 - 524 (2012)

Abstract
Cost-benefit analysis (CBA) evaluates actions in terms of negative consequences (costs) and positive consequences (benefits). Though much has been said on CBA, little attention has been paid to the types of values held by costs and benefits. This paper introduces a simple typology of values in CBA and applies it to three forms of CBA: the common, money-based CBA, CBA based in social welfare, and CBA based in intrinsic value. The latter extends CBA beyond its usual anthropocentric domain. Adequate handling of value typology in CBA avoids analytical mistakes and connects CBA to its consequentialist roots
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DOI 10.3197/096327112X13466893628184
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References found in this work BETA

Value in Ethics and Economics.Elizabeth Anderson - 1993 - Harvard University Press.
Principia Ethica.G. E. Moore - 1903 - Revue de Métaphysique et de Morale 13 (3):7-9.
Principia Ethica.Evander Bradley McGilvary - 1904 - Philosophical Review 13 (3):351.
Value in Ethics and Economics.Paul Seabright - 1995 - Philosophical Review 104 (2):303.
Philosophical Problems in Cost–Benefit Analysis.Sven Ove Hansson - 2007 - Economics and Philosophy 23 (2):163-183.

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