Research Report 700 - Incorporating distributional impacts (equity) in the cost–benefit appraisal framework

Monday, November 28, 2022 - 18:45
Cost-benefit analyses assess the economics of a proposal by valuing (monetising) the costs and benefits to all members of society. However, CBAs sum across a wide range of people and don’t calculate inequities between groups or individuals, or who ultimately benefits from the project. The research was therefore carried out as the CBA appraisal approach does not adequately take distributional/equity effects into account. The study identified a method that can be used to assess distributional/equity impacts, this method was then used to evaluate aspects of the Auckland Transport Alignment Project as a case study.  This report is available from the New Zealand Transport Agency web site at


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