This book investigates the fundamental principles and practical applications of cost-benefit analysis. Matthew D. Adler, a distinguished legal scholar, examines the ethical underpinnings and theoretical frameworks that guide the evaluation of public policy and private investment decisions. The work synthesizes economic theory with philosophical considerations, presenting a comprehensive argument for a rigorous and ethically grounded approach to decision-making in the face of competing values and limited resources.

Matthew D. Adler's "Cost-Benefit Analysis" is recognized as a significant contribution to the literature, offering a rigorous and philosophically informed examination of the subject. Scholars and policymakers alike have noted its comprehensive scope and its ability to bridge theoretical concepts with practical application. The book is considered an essential resource for understanding the ethical dimensions and analytical rigor required for effective cost-benefit analysis in public and private decision-making.