ABSTRACT: Differences of evaluative judgments are often assumed to be a reason to prefer pluralism, relativism or subjectivism to objectivism, and this preference is even more pronounced in the case of judgements of taste. A comparison between perceptual and moral disagreements, however, enables us to understand that differences in judgments may be due to a difference in access to the situation or object, and not necessarily to a difference in value. The feeling of irresolvable differences that sometimes arises in situations of evaluation, may not hold in the absence of objective values and / or common values, but be due to a difficulty or inability to capture the perspective, or circumstances of assessment wherein the other agents are placed.