| 单词 | imputation tax |
| 释义 | > as lemmasimputation tax 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. < as lemmas |
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