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Philosophers have long suspected that thought and discourse about what we ought to do differ in some fundamental way from statements about what is. But the difference has proved elusive, in part because the two kinds of statement look alike. Focusing on judgments that express decisions - judgments about what is to be done, all things considered - Allan Gibbard offers a compelling argument for reconsidering, and reconfiguring, the distinctions between normative and descriptive discourse - between questions of "ought" and "is."