 In What We Owe to Each Other, T.M. Scanlon offered an influential contemporary view with much in common with Fitting Attitudes accounts, which he called the Buck-Passing theory of value. According to Scanlon’s slogan, “to call something valuable is to say that it has other properties that provide reasons for behaving in certain ways with respect to it.” One important difference from Sidgwick’s view is that it appeals to a different deontic concept: reasons instead of ought. But it also aspires to be more neutral than Sidgwick’s slogan on the specific response that is called for. Sidgwick’s slogan required that it is desire that is always relevant, whereas Scanlon’s slogan leaves open that there may be different “certain ways” of responding to different kinds of values.