I'd do anything for a cookie (but I won't do that): Children's understanding of the costs and rewards underlying rational action

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The Naïve Utility Calculus: Computational Principles Underlying Commonsense Psychology. (2016, background): “In one series of experiments [57] we found that when 5-year-olds learn an agent's costs and choices, they infer a reward function that guarantees that the agent maximized her utilities.”
Theory of mind as inverse reinforcement learning (2019, background): “Using this assumption, even children can infer other people’s preferences [6,7], knowledge [8,9], and moral standing [10–12].”
Rational quantitative attribution of beliefs, desires and percepts in human mentalizing (2017, methodology): “Earlier model-based accounts 14–16 used various adaptations of Markov decision processes (MDPs), special cases of POMDPs, which assume that the world state is fully observed and known to the agent.”