Abstract
While supporters argue that exemptions are needed to equalize opportunities, critics claim they are unwarranted in principle and discriminatory in practice: equal treatment requires only facial neutrality whereas exemptions treat citizens unequally insofar as individuals with idiosyncratic commitments similarly burdened by general rules are rarely given an exemption.The upshot of this critique is that the burdens of cultural and religious commitments ought to be treated as expensive tastes. I argue that religious and cultural commitments cannot be reduced to expensive tastes that can be revised in the face of resource expectations and that, for this reason, opportunities are not equal when minorities must choose between adherence to such commitments and availing of valuable opportunities, when members of more dominant communities need not. I also explain why treating religious and cultural commitments in this way does not entail the adoption of a primordial view of culture that puts these commitments beyond revision and choice.