The value that reverses the ranking of two alternative projects. For example, Farm A will produce beef with high technology equipment and few workers, while Farm B will consist of a low-technology operation employing many farm workers. Up to a weight of 1.5 on income going to the poor, Farm A has a higher rate of return. However, if a weight greater than 1.5 is given, Farm B will have a higher rate of return. The switching value, therefore, is 1.5.