Some studies do not use revealed preference methods and return to stated preferences, i.e. contingent valuation, with all the known caueats. Ultimately, the premise of a WTP as society’s marginal benefit for reducing a given social cost is solidly grounded in economic theory. The VSL, the extension of WTP into the area of mortality cost estimations, is also covered by economic theory. However, the notion of a single “true VSL” must be avoided to recognise the vastly different contexts and risk perceptions of damages.