Abstract
Peter Winch seems to have described the following kind of paradox. Two agents in a morally dilemmatic situation can agree on the values in that situation and their bearing on decision but come to different all things considered verdicts about what to do. Yet this kind of blameless disagreement is not a Protagorean relativism in which "right" reduces to "right for A" and "right for B". This paper tries to preserve the appearances while avoiding relativism, abandoning cognitivism about value or abandoning the "impartiality" of reasons. It is argued that Sen's notion of evaluator relativity in which outcomes differ in value according to whether one is the proposed author or viewer of the proposed action can be adapted to solve the problem. The sense in which values are perspectival is compatible with their objectivity as they systematically transform across viewpoints; Sen has correctly identified that the "author/viewer" parameter is perspectival in a different sense in which this kind of transformation test does not hold. However, a minimal realism about value suggests that Sen's insight is into the importance of an agency stance towards proposed outcomes. Practical reasons are perspectival in a more radical way than judgements of value, but still objective. Adapting his insight by explaining it as a claim about reasons not values solves the paradox while remaining cognitivist about values and impartialist about reasons.