Value Alignment Tax: Measuring Value Trade-offs in LLM Alignment

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Hauptverfasser: Chen, Jiajun, Shen, Hua
Format: Preprint
Veröffentlicht: 2026
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author Chen, Jiajun
Shen, Hua
author_facet Chen, Jiajun
Shen, Hua
contents Existing work on value alignment typically characterizes value relations statically, ignoring how alignment interventions, such as prompting, fine-tuning, or preference optimization, reshape the broader value system. In practice, aligning a target value can implicitly shift other values, creating value trade-offs that remain largely unmeasured. We introduce VAT, a framework that quantifies value trade-offs by measuring how alignment-induced changes propagate across interconnected values relative to achieved on-target gain. VAT captures the system-level dynamics of value expression under alignment intervention, enabling evaluation of both intended improvements and unintended side effects. Using a controlled scenario-action dataset grounded in Schwartz value theory, we collect paired pre-post normative judgments and analyze alignment effects across models, values, and interventions. Results show that alignment often produces uneven and structured co-movement among values, revealing systematic trade-offs between target and non-target values. These effects are largely invisible under conventional target-only evaluation, but become evident via VAT, highlighting process-level alignment risks and offering new insights into the dynamic nature of value alignment in LLMs. Dataset and code are open-sourced.
format Preprint
id arxiv_https___arxiv_org_abs_2602_12134
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle Value Alignment Tax: Measuring Value Trade-offs in LLM Alignment
Chen, Jiajun
Shen, Hua
Artificial Intelligence
Human-Computer Interaction
Existing work on value alignment typically characterizes value relations statically, ignoring how alignment interventions, such as prompting, fine-tuning, or preference optimization, reshape the broader value system. In practice, aligning a target value can implicitly shift other values, creating value trade-offs that remain largely unmeasured. We introduce VAT, a framework that quantifies value trade-offs by measuring how alignment-induced changes propagate across interconnected values relative to achieved on-target gain. VAT captures the system-level dynamics of value expression under alignment intervention, enabling evaluation of both intended improvements and unintended side effects. Using a controlled scenario-action dataset grounded in Schwartz value theory, we collect paired pre-post normative judgments and analyze alignment effects across models, values, and interventions. Results show that alignment often produces uneven and structured co-movement among values, revealing systematic trade-offs between target and non-target values. These effects are largely invisible under conventional target-only evaluation, but become evident via VAT, highlighting process-level alignment risks and offering new insights into the dynamic nature of value alignment in LLMs. Dataset and code are open-sourced.
title Value Alignment Tax: Measuring Value Trade-offs in LLM Alignment
topic Artificial Intelligence
Human-Computer Interaction
url https://arxiv.org/abs/2602.12134