Elizabeth Anderson advances a second argument for constitutive incommensurability. Her account is grounded in a pragmatic account of value. Anderson reduces “‘x is good’ roughly to ‘it is rational to value x,’ where to value something is to adopt toward it a favorable attitude susceptible to rational reflection” (1997, 95). She argues that in virtue of these attitudes there may be no good reason to compare the overall values of two goods. Pragmatism holds that if such a comparison serves no prac