We present a new “reason-based” approach to the formal representation of moral theories, drawing on recent decision-theoretic work. We show that any moral theory within a very large class can be represented in terms of two parameters: (i) a specification of which properties of the objects of moral choice matter in any given context, and (ii) a specification of how these properties matter. Reason-based representations provide a very general taxonomy of moral theories, as differences among theories can be attributed to differences in their two key parameters. We can thus formalize several important distinctions, such as between consequentialist and non-consequentialist theories, between universalist and relativist theories, between agent-neut...