imputationn.

/ɪmpjuːˈteɪʃən/

Etymology: < late Latin imputātiōn-em, noun of action from imputāre to impute v. Compare French imputation (15th cent. in Godefroy Compl.).

1. The action of imputing or attributing something, usually a fault, crime, etc., to a person; the fact of being charged with a crime, fault, etc.; (with plural) an instance of this; accusation, charge.

ΘΚΠ

the mind > attention and judgement > testing > accusation, charge > [noun]

acoupementc1300

accusinga1350

impeachment1387

accusementa1393

accusation?c1400

witingc1449

charge1477

impetition1530

threap1538

imputationa1586

deposition1587

impeach1591

insimulation1592

accusal1594

arraignment1595

taxation1605

arguing1611

tax1613

impositiona1616

tainture1621

incusation1623

touchinga1625

aggravation1626

accrimination1655

compellation1656

imputea1657

inculpation1798

finger-pointing1851

j'accuse1899

the world > existence and causation > causation > attribution or assignment of cause > [noun] > imputation

imputationa1586

imputing1630

a1586 Sir P. Sidney Apol. Poetrie (1595) sig. G3^v Nowe then goe wee to the most important imputations laid to the poore Poets.

1600 W. Shakespeare Henry IV, Pt. 2 v. i. 65 I would humour his men with the imputation, of beeing neere their maister.

1611 M. Smith in Bible (King James) Transl. Pref. 10 The imputation of Sixtus..that our people had bene fed with gall of Dragons in stead of wine.

1693 J. Dryden Disc. conc. Satire in J. Dryden et al. tr. Juvenal Satires p. v Heaven be prais'd, our common Libellers are as free from the imputation of Wit, as of Morality.

1786 E. Burke Articles of Charge against W. Hastings in Wks. (1842) II. 202 The imputation of a new violation of faith.

1827 J. Bentham Rationale Judicial Evid. III. v. iii. 55 Individuals, really innocent, have sunk under a load of imputation heaped upon them by fallacious circumstantial evidence.

1871 W. Markby Elem. Law §258 Rashness or heedlessness may be a ground of criminal imputation.

2. Theology.

a. The attributing to believers of the righteousness of Christ, and to Christ of human sin, by vicarious substitution; also, the imputing of the guilt of Adam's sin to all his descendants.

ΘΚΠ

the world > existence and causation > causation > attribution or assignment of cause > [noun] > imputation > by vicarious substitution

imputation1545

society > faith > aspects of faith > spirituality > grace > righteousness > [noun] > imputation to Christ

imputation1545

1545 G. Joye Expos. Daniel (iii.) f. 45^v In the remission of synnes and in the imputacion of rightwysnes and lyfe eternall.

1597 R. Hooker Of Lawes Eccl. Politie v. lvi. 125 We participate Christ partly by imputation, as when those things which he did and suffered for vs are imputed vnto vs for righteousnes.

1656 A. Cowley Misc. Pref., in Poems No body can be justified by the Imputation even of anothers Merit.

1758 S. Hayward Seventeen Serm. ix. 270 Of this kind is the imputation of Christ's righteousness, the imputation of our sins to him, and the imputation of Adam's sin to us.

1852 W. F. Hook Church Dict. (1871) 383 Imputation is the attributing of a character to a person which he does not really possess.

b. concrete.

ΚΠ

1642 D. Rogers Naaman 13 Christ was no such large imputation of all grace, as Adam was of sin.

†3. Attribution of merit (to oneself); the making a merit of a thing. (So Latin imputāre). Obsolete.

ΘΚΠ

society > morality > dueness or propriety > [noun] > deserving (good or ill) > deserving well > desert or merit > making a merit of a thing

imputation1629

1629 J. Earle Micro-cosmogr. (ed. 5) xxxvi. sig. G10^v A man that will spend his sixe pence with a great deale of imputation, and no man makes more of a pinte of wine then he.

4. An economic theory of value (see quot. 1965); also (frequently attributive) a form of taxation levied on company profits, usually in imputation system, imputation tax. Cf. impute v. 6.

ΘΚΠ

society > trade and finance > management of money > management of national resources > [noun] > political economy > specific theories or doctrines > value theory

value theory1871

labour theory of value1888

imputation1893

society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > tax on businesses

corporate tax1863

profits tax1903

turnover tax1920

payroll tax1924

S.E.T.1966

imputation1971

1893 C. A. Malloch tr. F. von Wieser Nat. Value iii. ii. 77 So far as this method succeeds in founding, upon the imputation of the return, a valuation of goods and a plan of production..it is the height of practical wisdom. To show that imputation in this sense is both allowable and practicable take one single case.

1931 A. Gray Devel. Econ. Doctrine xii. 354 The most characteristic part of Wieser's contribution to the school lies in his doctrine of Zurechnung, which has been acclimatized in this country as ‘imputation’ or ‘attribution’... In a sense the higher goods have no value until a value is ‘imputed’..to them.

1934 F. A. von Hayek in C. Menger Coll. Works I. p. xv He answers the problem of imputation..by saying that such quantities of the different factors as can be substituted for each other..must have equal value.

1938 E. Roll Hist. Econ. Thought viii. 388 In the theory of distribution Menger is responsible for posing what is known as the problem of imputation; that is the problem of the value of goods of a higher order.

1965 A. Seldon & F. G. Pennance Everyman's Dict. Econ. 210 Imputation, the process of attributing value to productive resources in accordance with their contribution to the value of their products... The theory of imputation argued that the value of factors (‘higher-order’ goods) was in all cases determined by (imputed from) the value of the final (‘lower-order’) goods to whose production they contributed.

1971 Daily Tel. 17 Nov. 19/2 The Government..preferred to replace it not with the French imputation or tax credit method but with a two-rate system... The imputation system..would mean that all company profits..would be taxed at the rate of 50 p.c.

1972 Accountant 23 Mar. 366/1 The Chancellor..would introduce a new tax based upon the imputation system.

1972 Accountant 23 Mar. 366/1 Under the imputation system, the company will pay tax on its total profits.

1972 S. Marcus Finance Act 1972 i. 2 Under the new 1973 method, known as the ‘imputation system’, all profits (except capital gains) will be taxed at the same rate, whether they are distributed or not.

1973 Daily Tel. 31 Mar. 19/5 Dividend covers..have been adjusted to take into account the new corporation ‘imputation’ tax system.

1973 Daily Tel. 2 Apr. 20 The ‘imputation’ method of taxing company profits..becomes the technical core of investment.

This entry has not yet been fully updated (first published 1899; most recently modified version published online December 2019).

单词	imputation
释义	imputationn. /ɪmpjuːˈteɪʃən/ Etymology: < late Latin imputātiōn-em, noun of action from imputāre to impute v. Compare French imputation (15th cent. in Godefroy Compl.). 1. The action of imputing or attributing something, usually a fault, crime, etc., to a person; the fact of being charged with a crime, fault, etc.; (with plural) an instance of this; accusation, charge. ΘΚΠ the mind > attention and judgement > testing > accusation, charge > [noun] acoupementc1300 accusinga1350 impeachment1387 accusementa1393 accusation?c1400 witingc1449 charge1477 impetition1530 threap1538 imputationa1586 deposition1587 impeach1591 insimulation1592 accusal1594 arraignment1595 taxation1605 arguing1611 tax1613 impositiona1616 tainture1621 incusation1623 touchinga1625 aggravation1626 accrimination1655 compellation1656 imputea1657 inculpation1798 finger-pointing1851 j'accuse1899 the world > existence and causation > causation > attribution or assignment of cause > [noun] > imputation imputationa1586 imputing1630 a1586 Sir P. Sidney Apol. Poetrie (1595) sig. G3^v Nowe then goe wee to the most important imputations laid to the poore Poets. 1600 W. Shakespeare Henry IV, Pt. 2 v. i. 65 I would humour his men with the imputation, of beeing neere their maister. View more context for this quotation 1611 M. Smith in Bible (King James) Transl. Pref. 10 The imputation of Sixtus..that our people had bene fed with gall of Dragons in stead of wine. 1693 J. Dryden Disc. conc. Satire in J. Dryden et al. tr. Juvenal Satires p. v Heaven be prais'd, our common Libellers are as free from the imputation of Wit, as of Morality. 1786 E. Burke Articles of Charge against W. Hastings in Wks. (1842) II. 202 The imputation of a new violation of faith. 1827 J. Bentham Rationale Judicial Evid. III. v. iii. 55 Individuals, really innocent, have sunk under a load of imputation heaped upon them by fallacious circumstantial evidence. 1871 W. Markby Elem. Law §258 Rashness or heedlessness may be a ground of criminal imputation. 2. Theology. a. The attributing to believers of the righteousness of Christ, and to Christ of human sin, by vicarious substitution; also, the imputing of the guilt of Adam's sin to all his descendants. ΘΚΠ the world > existence and causation > causation > attribution or assignment of cause > [noun] > imputation > by vicarious substitution imputation1545 society > faith > aspects of faith > spirituality > grace > righteousness > [noun] > imputation to Christ imputation1545 1545 G. Joye Expos. Daniel (iii.) f. 45^v In the remission of synnes and in the imputacion of rightwysnes and lyfe eternall. 1597 R. Hooker Of Lawes Eccl. Politie v. lvi. 125 We participate Christ partly by imputation, as when those things which he did and suffered for vs are imputed vnto vs for righteousnes. 1656 A. Cowley Misc. Pref., in Poems No body can be justified by the Imputation even of anothers Merit. 1758 S. Hayward Seventeen Serm. ix. 270 Of this kind is the imputation of Christ's righteousness, the imputation of our sins to him, and the imputation of Adam's sin to us. 1852 W. F. Hook Church Dict. (1871) 383 Imputation is the attributing of a character to a person which he does not really possess. b. concrete. ΚΠ 1642 D. Rogers Naaman 13 Christ was no such large imputation of all grace, as Adam was of sin. †3. Attribution of merit (to oneself); the making a merit of a thing. (So Latin imputāre). Obsolete. ΘΚΠ society > morality > dueness or propriety > [noun] > deserving (good or ill) > deserving well > desert or merit > making a merit of a thing imputation1629 1629 J. Earle Micro-cosmogr. (ed. 5) xxxvi. sig. G10^v A man that will spend his sixe pence with a great deale of imputation, and no man makes more of a pinte of wine then he. 4. An economic theory of value (see quot. 1965); also (frequently attributive) a form of taxation levied on company profits, usually in imputation system, imputation tax. Cf. impute v. 6. ΘΚΠ society > trade and finance > management of money > management of national resources > [noun] > political economy > specific theories or doctrines > value theory value theory1871 labour theory of value1888 imputation1893 society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > tax on businesses corporate tax1863 profits tax1903 turnover tax1920 payroll tax1924 S.E.T.1966 imputation1971 1893 C. A. Malloch tr. F. von Wieser Nat. Value iii. ii. 77 So far as this method succeeds in founding, upon the imputation of the return, a valuation of goods and a plan of production..it is the height of practical wisdom. To show that imputation in this sense is both allowable and practicable take one single case. 1931 A. Gray Devel. Econ. Doctrine xii. 354 The most characteristic part of Wieser's contribution to the school lies in his doctrine of Zurechnung, which has been acclimatized in this country as ‘imputation’ or ‘attribution’... In a sense the higher goods have no value until a value is ‘imputed’..to them. 1934 F. A. von Hayek in C. Menger Coll. Works I. p. xv He answers the problem of imputation..by saying that such quantities of the different factors as can be substituted for each other..must have equal value. 1938 E. Roll Hist. Econ. Thought viii. 388 In the theory of distribution Menger is responsible for posing what is known as the problem of imputation; that is the problem of the value of goods of a higher order. 1965 A. Seldon & F. G. Pennance Everyman's Dict. Econ. 210 Imputation, the process of attributing value to productive resources in accordance with their contribution to the value of their products... The theory of imputation argued that the value of factors (‘higher-order’ goods) was in all cases determined by (imputed from) the value of the final (‘lower-order’) goods to whose production they contributed. 1971 Daily Tel. 17 Nov. 19/2 The Government..preferred to replace it not with the French imputation or tax credit method but with a two-rate system... The imputation system..would mean that all company profits..would be taxed at the rate of 50 p.c. 1972 Accountant 23 Mar. 366/1 The Chancellor..would introduce a new tax based upon the imputation system. 1972 Accountant 23 Mar. 366/1 Under the imputation system, the company will pay tax on its total profits. 1972 S. Marcus Finance Act 1972 i. 2 Under the new 1973 method, known as the ‘imputation system’, all profits (except capital gains) will be taxed at the same rate, whether they are distributed or not. 1973 Daily Tel. 31 Mar. 19/5 Dividend covers..have been adjusted to take into account the new corporation ‘imputation’ tax system. 1973 Daily Tel. 2 Apr. 20 The ‘imputation’ method of taxing company profits..becomes the technical core of investment. This entry has not yet been fully updated (first published 1899; most recently modified version published online December 2019). < n.1545
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