  Gibbard’s Wise Choices, Apt Feelings (1990) proposes an analysis of judgments regarding rationality according to which they express a non-cognitive attitude of acceptance towards rules or norms. From there he proceeds to reduce other normative judgments into various more particular kinds of judgments of rationality, so that all moral judgments are covered by the proposed analysis. Gibbard suggests that normative judgments express the acceptance of systems of  norms – rules dividing actions under naturalistic descriptions into those which are forbidden, permitted and required. To call an action rational is, to a first approximation, to express one’s acceptance of a system of norms which allows it. To call an action irrational is to express one’s acceptance of a system of norms which forbids it. And so on (Gibbard 1990, 46). This is only Gibbard’s idea to a first approximation, since a speaker may not have a determinate system of norms in mind when he or she makes such a judgment. So Gibbard suggests we would do better to think of judgments to the effect that an action would be irrational as expressing rejection of any set of norms which does not forbid it. More precisely, a normative judgment predicating a normative term of a particular action rules out combinations of descriptive judgments concerning the action with norms that either permit, forbid, or require (as appropriate) actions falling under those descriptions. More complex judgments are captured using the sets of norm-world pairs which those judgments “rule out” to represent the states of mind inconsistent with the judgments in question. The basic idea can be illustrated with an example. A judgment that action A is permissible is incompatible with a pair the first member of which represents A as a lie, and the second member of which is a norm that rules out lying.  And it is inconsistent with many more such combinations besides.  Given this, we can capture the content of the judgment that action A is permissible by specifying the set of world-norm pairs with which it is incompatible. (A more detailed exposition of Gibbard’s technical apparatus can be found within the discussion of the Embedding Problem below and in the supplementary document   Embedding Problem Response Strategies.) 