2000 年 2000 巻 13 号 p. 25-37
Recently, some social plans have been made with a particular method in which the “output level” of the plan is determined regardless of the “input level. ” The significance of this planning method can be clarified by comparing it with the logic of “difference between benefits and costs” or “cost-effectiveness ratios” we ordinarily use. How should we decide which method will be used for each plan? Based on the hypothesis that our society has pluralistic values, and that the “commensurability” and the “replaceability” of utilities do not always exsist, we can argue that it would depend on whether or not the utilities of the output and the input of a particular plan are assumed to have these properties.