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Edward van Alphen, "Kelsen and Hruschka: A Conception of Imputation", International Journal for the Semiotics of Law VI/17 (1993), 163-178: The concept of legal imputation, as it has developed over time, has been a central idea in the law. This central position may well be undisputed, but the concept itself is far from unambiguous. Analogous to this are the different local versions of the concept in German and French law, for example. These have developed in diverse ways: "Zurechnung" and "responsabilité" are a fair reflection of this development. On the other hand, however, these different conceptions have enough in common to be able to construct a parallel concept. The purpose of this essay is in fact to investigate the possibility of constructing such a parallel concept. We focus attention on Kelsen and Hruschka, and compare and contrast their views of legal imputation. At first sight, these theories do not appear to have much in common, but after analyzing them from a semiotic perspective, a closer relationship can be seen. Jackson's syntheses of Kelsen's concepts of a norm and of imputation is helpful here. The conclusion is that the imputation concepts, as described, support a concept of transformation.

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