Benefits and Beneficiaries presents the distributional implications inherent in cost-benefit analysis, shows how distributional value judgements underlie traditional efficiency analysis and the treatment of accounting prices, and provides guidelines for estimating the distributional effects of investment projects. The book also illustrates how estimates of distributional effects are used in order to apply accounting prices of investment or distributional weights, and points out the main difficulties thatmay be encountered in making those estimates. Applications are illustrated through case studies. It is directed towards professionals in the field of applied economic analysis and students interested in a more detailed approach to such topics than that offered in the most widely used textbooks, which it may serve to supplement. The book is also available in Spanish.

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