how would you summarize the biggest changes in discounting consensus since the last set of guidelines? (both in terms of numbers and underlying framework/rationale) which came up from these debates?
I can't speak to the internal debates, but the last chapter in my book covers the changes from the 2003 Circular A4 to the new 2023 one. It engages a great deal with the analysis of the peer reviewers that were recruited to vet the update