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Has anyone argued for distinction between immaterial and material in terms of valuation?

Such as that immaterial and material are incompatible in "value" and thus they cannot be e.g. measured in a similar way. $c$ amount of currency for immaterial good does not mean the same as $c$ amount of currency for material good. Particularly, because the non-currency aspects can be grossly different.

This could also promote discussion about as to whether it can be correct, if currency amount $c$ is attained with "less effort", such as if one compares writing somewhat trivial programs for app stores to working for the same amount of currency doing something that's either difficult or non-pleasurable.

Do there exist any solutions to compensating for "unfairness" in markets?

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