In recent years the distinction between agent-relative and agent-neutral reasons has been taken by many to play a key role in distinguishing deontology from consequentialism. It is central to all universalist consequentialist theories that value is determined impersonally; the real value of any state of affairs does not depend on the point of view of the agent. No reference, therefore, to the agent or to his or her position in the world need enter into a consequentialist understanding of what makes (...) an action right or wrong or morally permissible. Consequentialism thus provides an agent-neutral account of both the right and the good. (shrink)