Justification of ethical considerations in health economics -- Merging the theories of Niklas Luhmann and Charles Taylor.

Dealing with ethics in health economics on socio-philosophical grounds is not yet well established. This paper shows how a liaison between the system theory of Luhmann and the philosophy of Taylor can be used to analyze and justify the incorporation of ethical considerations into health economics. One rationale for the incorporation of ethical consideration into health economics is the deficiencies in capturing all relevant needs of health system participants with common (welfare) economics. A second reason why health economics should account for ethical values is the fact that its decisions are already based on implicit value judgments. The impact of our approach is exemplified by the concept of 'quality adjusted life years' (QALYs). [ABSTRACT FROM AUTHOR]